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
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
Simplifying the Accreditation of Donee Institutions
Donations help social welfare groups provide food, shelter, education, health assistance, disaster relief, and other services to people in need. Article II, Section 23 of the 1987 Philippine Constitution supports this by encouraging non-governmental and community-based organizations that promote national welfare. The law encourages giving through tax incentives. Under Section
