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
Understanding BIR’s New Cost-to-Collect Threshold under RMO 11-2026
The Bureau of Internal Revenue (BIR) has increased the cost to collect threshold for Accounts Receivable and Delinquent Accounts (AR/DA) from ₱20,000 to ₱80,000 under Revenue Memorandum Order (RMO) No. 011-2026, issued on May 12, 2026. The order takes effect immediately and applies to all internal revenue officers and concerned
A Risk You Need to Know: Why DST Deserves Attention
Documentary Stamp Tax (DST) is one of the most frequently overlooked areas in Philippine tax compliance. While often treated as a mere mechanical tax on documents, DST in reality attaches to transactions, privileges, and instruments that evidence the transfer of rights or the creation of obligations. Because of this, DST
Save Time with BIR e-Filings for Micro & Small Taxpayers
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 37-2026, dated April 27, 2026, amending RMC No. 20-2026. This update introduces the electronic filing of BIR Form No. 1701-MS (Annual Income Tax Return for Individuals Classified as Micro and Small Taxpayers) through the Offline eBIRForms Package
