Commentaries
The UHY ML Aguirre blog offers insights, updates, and expert advice on accounting, tax, audit, and business consulting. As part of the global UHY network, we provide tailored solutions to help businesses thrive in a dynamic world. Stay tuned for valuable content designed to support your business growth and success.
The 2026 UHY Asia Pacific Conference – From an Associate Perspective
Written by Kyle Clarence L. Williams, CPA, CTT, MICB, RCA, CAT
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 learn from partners, CEOs, directors, […]
Read More >>August 14, 2026
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From Cans to Cash: Exposing the Inequalities of VAT
Written by Kyle Clarence L. Williams
The Hidden Burden of VAT on Basic Necessities Taxation is the lifeblood of government, sustaining public services and ensuring the welfare of its citizens. Yet, for many low- and middle-income earners, taxes — particularly Value-Added Tax (VAT), one of the government’s primary revenue sources — can become a heavy burden, limiting their ability to live […]
Read More >>July 15, 2026
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The Hidden Challenge to CREATE MORE: LGU Tax Policies and the BPO Sector
Written by Rhea Pelayo, CPA
The Philippine outsourcing industry is asking a pointed question: If a company is already paying a 5% Special Corporate Income Tax “in lieu of all national and local taxes,” can a local government unit still impose local business tax? The issue has moved from technical debate to industry-wide concern, with the Information Technology and Business […]
Read More >>July 10, 2026
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Tax Audit and Due Process: When Does it Become Unfair?
Written by Imy Eulin, CPA
The room was tense. The last words reverberating in the air were those of the revenue officers: “I‑CTA na natin ’to” (Let’s take this to the CTA). Time seemed to stop, as I calculated in a few seconds our next steps. Should I take the statement, uttered so lightly, as a threat or as an […]
Read More >>June 18, 2026
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From Receipts to Returns: The VAT Impact of Reimbursements and Advances
Written by Kyle Clarence L. Williams, CPA, CTT, MICB, RCA, CAT
Reimbursements and Advances: What’s the Difference? In a typical business setup, reimbursements and advances occur to ensure smooth operations while balancing convenience and accountability. Reimbursements usually happen after an employee incurs a business-related expense personally, covering costs such as travel, meals, office supplies, or client entertainment which are commonly immaterial in nature. On the other […]
Read More >>September 3, 2026
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