Semantically, almost all the times you are manipulating are absolute times (for example: billing, creations and modifications, the last seen, api throttles, SO bounties ...). They should be stored in UTC so that there is no ambiguity in them. Otherwise, when some government changes the DST rule and your system rules are updated, the value you saved will change the value.
(, , ), RFC 3339, ( , UTC offset), UTC .