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
The Hidden Challenge to CREATE MORE: LGU Tax Policies and the BPO Sector
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
RMC 53-2026: Thing You Need to Know About the Large Taxpayers Service Portal
The Bureau of Internal Revenue (BIR) has announced the availability of the Taxpayer Portal and its pilot implementation for taxpayers registered under the Large Taxpayers Service (LTS). The portal is a secure digital platform designed to modernize tax administration, streamline compliance, and enhance taxpayer convenience. Key Functionalities Available View Registration
How to Recover Excess Creditable Withholding Taxes in Corporate Dissolution
Have you ever purchased something and later realized you paid too much, only to be told by the retailer that no refund would be given? It’s a frustrating experience—being stuck with the extra cost. Thankfully, taxpayers in the Philippines are not left in such a situation when it comes to
