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

Received an FDDA from the BIR? Here’s What Happens Next
In the lifecycle of a tax audit in the Philippines, few documents carry as much psychological weight as the Final Decision on Disputed Assessment, more commonly known as the FDDA. By the time it arrives, the taxpayer has already gone through the grind, from responding to a Letter of Authority,

Small Business at Buwis: Ang Katotohanan Tungkol sa Tax Compliance
Sa iba’t ibang lugar at pamilihan, hindi na bago ang pamilyar na galaw ng maliliit na negosyo. May maliit na sari-sari store sa harap ng bahay, karinderya sa kanto, ukay-ukay na itinitinda sa live stream sa social media, at pati na rin ang habal-habal na bumibiyahe sa mga rutang hindi

8% & Graduated Tax: What Can Save You More?
For many Filipinos working independently today, understanding taxes is as challenging as finding clients. From freelance designers and online sellers to consultants and professionals, a growing segment of the workforce now operates outside traditional employment. With that independence comes a responsibility many are still learning to navigate: choosing how to