Thanks for your comment!
Yes. I restarted Apache and also executed Repair and Build.
It seem the change has been reflected on Suitecrm side because I was the value changed on the suitecrm.log.
Current setting is as attached.
php.ini
memory_limit = 128M
post_max_size = 32M
upload_max_filesize = 32M
and I still get this error.
[FATAL] ERROR: uploaded file was too big: max filesize: 32M
Thank you