Sense & Taxability
Sense & Taxability is the official knowledge publication of UHY M.L. Aguirre & Co., CPAs, dedicated to making Philippine taxation, accounting, auditing, and regulatory compliance more understandable and practical for businesses, professionals, and taxpayers.
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Latest Commentaries & Articles

From Deed to Duty: Understanding Taxes in Philippine Property Transfers
Transferring real property ownership in the Philippines is more than just signing a deed. Every transfer triggers a set of national and local tax obligations, and failure to comply can result in interest, surcharges, penalties, or delays in registration. Whether the transfer arises from a sale, donation, inheritance, or corporate

E-Invoicing in the Philippines: What Every Business Should Know Before the December 2026 Deadline
What Exactly Is E-Invoicing? In simple terms: instead of handing a customer a printed or PDF invoice and calling it done, the BIR wants invoice data submitted directly to its systems — structured, machine-readable, and automatically validated. Two Terms, Not One Electronic Invoicing — issuing the invoice itself in a

The 2026 UHY Asia Pacific Conference – From an Associate Perspective
It has been a little over two weeks since the 2026 UHY Asia Pacific Conference in Shanghai, China, held from July 29–31, yet the learning, inspiration, and sense of gratitude from the experience remain very much with me. What made the conference particularly meaningful was the opportunity to meet and