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
“Mekeni, Tuki Ka”: What You Need to Know from Toastmasters Philippines DisCon 2026
Imagine this: two people are chatting, then suddenly, one pulls out his phone—not to reply to a message or take a call, but to ask ChatGPT something that only requires basic human connection or social intuition. It’s not rocket science, just simple, everyday question. It was in this frame of
What You Need To Know About The BIR Registration Seal Badge
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38-2026, introducing new compliance requirements for businesses with an online presence. This advisory outlines the key provisions and implications for taxpayers engaged in e-commerce, digital services, and online content creation. Key Highlights of RMC No. 38-2026 Mandatory
The Law in Numbers: Quantifying the Impact of Increased De Minimis Benefits
In the Philippines, the true measure of wealth lies not in gross income but in disposable income—the amount left after taxes and mandatory contributions. As one maxim reminds us, “A penny saved is worth two pennies earned, after taxes.” For compensation-income earners, statutory deductions such as withholding tax on compensation
