Micah Mirra A. Borja
Biography
Micah Mirra A. Borja is an associate at Quisumbing Torres. Before joining the Firm, Micah was a senior tax associate at one of the largest multidisciplinary professional services firms in the Philippines.
Micah graduated and received a Dean’s Medal for Academic Excellence from the University of the Philippines College of Law in 2024. She was admitted to the Philippine Bar in 2025. Micah is also a Certified Public Accountant.
Practice Focus
Micah advises on business concerns, foreign investment laws and regulations, and the establishment and setup of entities, including post-incorporation requirements. Micah also performs contract reviews and due diligence, handles corporate housekeeping, and manages the dissolution of domestic and foreign corporations.
Micah has extensive experience in preparing Transfer Pricing (TP) documentation, high-level TP memoranda, and Bureau of Internal Revenue position papers for multinational enterprises. Additionally, Micah conducted thorough tax research, assisted clients in reducing or canceling tax deficiency assessments, and liaised with government agencies.
Professional Associations and Memberships
- Integrated Bar of the Philippines
- International Bar Association
- Philippine Institute of Certified Public Accountants
Admissions
- Philippines (2025)
Education
- University of the Philippines, College of Law (J.D.) (2024)
- University of Santo Tomas (B.S. Accountancy) (2017)
Quisumbing Torres is a member of Baker & McKenzie International, a Swiss Verein.