When synchronizing time across systems regardless the time zone they are located in$,$ it is correct to say:

if the system clock is set to UTC, every system, no matter where it is$,$ has the same time and no resolution needs to happen to ensure every event captured has the same base time.

When systems need to all be on a particular time standard in order to make sure that what happens can be resolved easily later on$,$ as in a timeline, they may simply set their local clocks to UTC.

Every system in the network, or at least every system you care about, must be using the same source for its timing information.

All the above