Archive

Archive for the ‘Uncategorized’ Category

new 5 peso Andres Bonifacio coin designed to confuse pinoys

December 23, 2017 Leave a comment

i was at McDonald’s and paid for my order. i was getting a 13 peso change – 2 5-peso coins and 3 1-peso coins. the McDonald’s crew called my attention to the coins she was giving me, isolating 2 coins –  “Sir, 5 peso coins po itong dalawa.”

at first i was not sure why she was calling my attention to the coins and making a big deal of the 5 peso coins. i told myself of course i can distinguish a 5 peso coin from  a 1 peso coin – the sizes and colors are different, the 5 peso coin is yellowish and bigger than the 1 peso coin which is silver in color and smaller. the differences are very obvious.

the MacDonald’s crew separated the 2 5-peso coins on the table and pointed them out to me. i looked at them and i realized she had a point. the 5 peso coin looks exactly the same as the 1 peso coin. it was smart of her to point that out to me and i thanked her for her effort.

current 1 peso coin on the left, new 5 peso Andres Bonifacio coin in the middle which is shinier because it is new and the current 5 peso coin on the right

she gave me 13 pesos in change – 2 new 5 peso coins and 3 1-peso coins. all 5 coins looked the same at first glance – same color and the same size. and since i was familiar with the current 1 peso coin, it would have seemed to me she gave me 5 pesos in change, 5 1-peso coins, instead of 13 pesos.

and that’s the part i don’t get – why did the BSP (Bangko Sentral Ng Pilipinas) release new 5 peso coins that look almost exactly the same as the current 1 peso coin?

i thought the primary consideration, the very first mandatory in designing coins and paper bills is to have designs that are DISTINCT from other coins and bills in the market. that the looks and size should be very obviously different.

the reason is obvious – you do not want people confusing one coin and bill denomination from another. that is to make sure people do not make mistakes in using their money.

but apparently that was not at all a consideration in the design of the new 5 peso Andres Bonifacio coin.

the new 5 peso Andres Bonifacio coin is almost the same in looks and size as the current 1 peso coin. both have the same silver color. (the new 5 peso Andres Bonifacio coin in the picture above is just much shinier than the 1 peso coin because it is a new coin.)

the size of the 1 peso coin and the new 5 peso coin are almost the same. there is a minute difference with the new 5 peso Andres Bonifacio coin versus the current 1 peso coin. the new 5 peso Andres Bonifacio coin is ever so slightly bigger than the 1 peso coin. by looking at them side by side, the naked eye won’t be able to tell the differences in size. you can can tell that the 5 peso Andres Bonifacio coin is  bigger if you put the 1 peso coin on top of it and you will see that the minuscule outer ring in the new 5 peso Andres Bonifacio coin shows. that’s it, that is the size difference.

aside from having essentially the same size, what i don’t get it is why did BSP  not have the same yellowish color of the current 5 peso coin to the new 5 coin? having the same yellowish color would have clearly communicated both are 5 peso coins. and one can argue clearly differentiates it versus the 1 peso coin even if they have the same size to the naked eye.

the mandatory design principle in bills is this – have different colors, different graphics, big numbers to denote value and in some countries even have different sizes.

in coins, the mandatory design principle is about the same – have different sizes,  different colors, different graphics and in some different shapes or have 2 toned colors or a hole in one denomination.

but not in the Philippines. the BSP designed a new 5 peso coin that had essentially the same color and same size as the current 1 peso coin that it is really difficult to tell them apart.

why did this happen?

 

 

 

 

 

Luneta rally – September 21, 2017 in pictures

September 23, 2017 Leave a comment

 

i saw this young family at the Luneta rally. i asked permission from the dad if i can take their picture. the dad said yes and he told his kids : “taas ang mga kamay”. he was asking his kids to raise their hands in protest.

the ate, the little girl almost got it right. the little boy, the bunso also did it, but it turned out to something else that he only knows what it is.

that made me smile as well as the young dad.

 

the message on the back of the t-shirt makes a lot of sense.

 

DSC_1128.JPGsome familiar faces.


 

“Resist Duterte’s Tyranny!”

the youth on stage at the rally

 

our activist brothers got this wrong – Duterte is “tuta ng intsik”, not “tuta ng kano”.

 

#NeverAgain #NeverForget

Daang Matuwid failure – after 7 months, Roxas reaches only 4th and flat in the polls

March 25, 2016 Leave a comment

Mar Roxas’ presidential campaign is unique – it is the only campaign that has single-mindedly stayed on one platform and advertiimagessing campaign since it launched in end July, 2015 with the formal endorsement of President Noynoy Aquino at Club Filipino. Roxas has stayed on “Daang Matuwid” since that formal endorsement. In the words of Aquino, Mar Roxas will “continue Daang Matuwid”.

With that announcement, Roxas got a huge bump in the polls, surging from a single digit rating to a double digit rating. That was in September 2015 where his rating at Pulse Asia stood at 18% making him a legitimate contender among the presidentiables. The surge placed Roxas at 3rd and very close to Jejomar Binay who was at 2nd, That was the first time that Roxas placed strongly in the polls.

But that surge in September 2015 was the last good news Roxas has gotten in the polls. For seven (7) months since September 2015 that Roxas has stayed on “Daang Matuwid” , Roxas has not gotten any good news in the polls.

After seven (7) months, Roxas is still 4th out of 5 candidates and his ratings has remained flat, just moving within the range of 17% to 20%, close to being within the margin of error. Being within the margin of error means the differences in his ratings are not significant, his numbers have not really changed.

Screen Shot 2016-03-24 at 6.01.38 PM

This means “Daang Matuwid” is associated with failure, the most that it has given Roxas in the last seven (7) months of being single-minded on it is 4th place that is not moving at all. fourth place in an election will not win it.

In marketing and advertising an ad campaign or a brand positioning that is not delivering  the results, like a rise in market share or an uptick in volume sales, is immediately dropped and changed into something else.

This action of dropping and changing ad campaigns and brand positioning is even more dire in a political campaign. A political campaign is short, lasting just months and has a definite deadline – election day. Not getting it right by election time means losing the election.

Mar Roxas’ “Daang Matuwid” for sure is a WAWAM!

Read also :

 

Categories: Uncategorized

new UP Fighting Maroons logo’s retrogressive design

June 19, 2015 Leave a comment

the UP Fighting Maroons, University Of The Philippines’ senior basketball team in the UAAP recently announced a new logo.

when i saw it, i fell off my chair.

IMG_3047

 

 

LOOK: UP Fighting Maroons unveil new logo in time for UAAP S78

Read more: http://sports.inquirer.net/184521/look-up-fighting-maroons-unveil-new-logo-in-time-for-uaap-s78#ixzz3dTMQd64p
Follow us: @inquirerdotnet on Twitter | inquirerdotnet on Facebook

UP as a university is known for it’s fine arts and design (and architecture) graduates. if you are into fine arts or design, UP is the school for you to go to. it is popular for these courses. in other words UP is known for good taste.

but not this new logo of the UP Fighting Maroons – it is ugly. and yes, i call the design “retrogressive”.

we are guessing this is how the design process went and how it was sold to the UP officials.

the old logo they had was the image of the oblation. and we suppose the direction for the new logo was to have something more active and aggressive, to be more in keeping with the idea behind a “fighting maroon”. the old logo was not “fighting”, it was just standing, not to mention it is naked except for the fig leaf. the last one though is a digression.

the new logo is supposed to embody the “fighting” spirit – a native warrior holding a spear and a long shield. the spear is the “fighting” part but we think the long shield and the stance of the native can be argued as really more of defensive rather than offensive. it is not really as aggressive as you want it to be.

the added plus is that the man with the spear and shield is the most basic component of basketball – offense and defense. the spear is the offense and the shield the defense. it’s logical and it’s also cute. but for us being cute does not count much.

the other part of the logo that we really do not understand is the giant maroon shield with green lining behind the native. what is that for? a warrior with a spear and a shield in front of  a giant shield? really? we think the logo would have worked anyway if they removed the giant shield behind the native and let the native just stand on the “fighting maroon” text.  we even think the logo would be nicer and more manly without the giant shield behind the native. it will also give better focus on the native, which is the major change in the logo.

this can be minor, but why is the warrior wearing a bandana on his head? we do not see that in the oblation. we think this was an unnecessary component of the design.

the main changes in the new UP fighting maroon logo are : a maroon colored  warrior in a “fighting” (or defensive) stance  with a spear and a shield.

that leads us to the UE Red Warriors logo. oh yes, UE calls itself “warriors”. although we are very sure when the new UP logo was presented, the presenters were very careful not to use the term “warrior” but used “native” instead. never mind that the UP “native” is also wearing a bandana just like the UE warrior is. and let’s not even mention the color red of UE is very close to the maroon of UP.

the actual images may be different – UE has just  a head of the warrior while UP has the full body of the native but we think they are just too close for comfort. the new UP logo is like he full version of the UE logo which is just an abbreviation. it’s like if the UE warrior was shown with a full body, it will look like the UP native with or without the spear and shield.

UE_Red_Warriors_logo

the logo is the main identity of what they represent. it is best to be unique, to be unlike any other. that is the most basic. the other basic component of a logo is its meaning or meanings. the new UP logo is an obvious attempt to fill it up with meanings but it has forgotten the other component of uniqueness. we think the logo being too close to the UE Red Warriors is its biggest sin.

aside from those, the design elements do not make sense. the design appears to have been some kind of high school project where shapes and symmetry were put without a view for good aesthetics.

one key component of a new design is it is supposed to be better than the old one. this one does not do that. it looks bad versus the old one, a retrogression.

bring back the oblation, please.

this is a WAWAM!

 

 

 

 

 

 

 

 

Ateneo, De La Salle and UP – why the college you choose matters – Part 8

April 21, 2015 Leave a comment

 

University rankings: Find out how your school does!

MANILA, Philippines – Wondering which universities in the country have the most number of centers of excellence (COE) and centers of development (COD) awarded by the Commission on Higher Education (CHED)?

We compiled CHED’s memorandum orders on COEs and CODs released from 2012 to 2013, came up with an unofficial tally and ranked schools according to the combined number of their COEs and CODs. In this unofficial ranking, we assigned a point for each university’s COD, and two points for a COE.

COEs and CODs are higher education institutions with the highest degree or level of standards in the areas of instruction, research and extension. The COEs and CODs used in this unofficial ranking will all have their designations expired on May 31 according to CHED.

The University of the Philippines (UP) Diliman came with a commanding lead over other universities with 22 COEs or 44 points. The university has centers of excellence in biology, chemistry, geology, information technology, marine science, mathematics, molecular biology, physics, statistics, broadcasting, journalism, communication, music, foreign language, English, Filipino, Filipino and English literature, political science, psychology, anthropology and linguistics. UP Diliman has no COD.

Completing the top 10 are the following universities:

2. De La Salle University (25)

COE (9): biology, chemistry, information technology, mathematics, physics, teacher education, literature, Filipino, psychology
COD (7): chemical engineering, civil engineering, computer engineering, electronics and communications engineering, industrial engineering, mechanical engineering, political science

3. University of Santo Tomas (24)

COE (7): biology, chemistry, medicine, nursing, teacher education, music, philosophy
COD (10): chemical engineering, civil engineering, electrical engineering, electronics and communications engineering, industrial engineering, mechanical engineering, physical therapy, journalism, literature, psychology

 

4. Ateneo de Manila University (23)

COE (10): business administration, chemistry, entrepreneurship education, information technology, mathematics, physics, philosophy, literature (English), psychology, sociology
COD (3): biology, environmental science, literature (Filipino)

 http://www.philstar.com/campus/2014/05/26/1327524/university-rankings-find-out-how-your-school-does

Ateneo, De La Salle and UP – why the college you choose matters – Part 7

April 21, 2015 Leave a comment

Five Philippine Schools in Top 300 Asian Universities

The Top 300 Universities in Asia was already revealed on Monday by QS University Rankings and 5 of the Philippine’s schools made it to the elite list of Asia’s best universities.

The Philippine schools who made it to the Top 300 are the UP, Ateneo, UST, DLSU and the University of Southeastern Philippines (USP). The leading Philippine school is the University of the Philippines, the lone Philippine University in the Top 100, ranking at 67th in the list.

College 5 Asia

The Ateneo de Manila University (ADMU) ranked at 109th, the University of Sto. Tomas (UST) at 150th, De La Salle University (DLSU) at 151st-160th and the University of Southeastern Philippines (USP) at 251st-300th.

The Philippines premier university the University of the Philippines (UP) improved by a notch from last year’s 68th place. The Ateneo slid from 86th, along with DLSU from 142nd. The UST also dropped from 148th place.

Topping the 2013 list of Top 300 Universities is the Hong Kong University of Science and Technology, followed by National University of Singapore, University of Hong Kong, Seoul National University and the Peking University in China.

http://philnews.ph/2013/06/12/5-phils-schools-top-300-asian-universities/

Ateneo, De La Salle and UP – why the college you choose matters – Part 2

April 21, 2015 Leave a comment

college jobstreet

Jobstreet: More employers prefer graduates from top universities

Manila, Philippines—Fresh graduates from top Metro Manila schools have a better chance of landing a job, a recent survey of employment search engine Jobstreet.com Philippines revealed.

The survey conducted by Jobstreet.com for Fresh graduate Employability showed that most companies in the Philippines still look on which university the graduates come from.

Among 400 companies surveyed, 77 percent of the respondents said they prioritize graduates from University of the Philippines (UP), Ateneo de Manila University (ADMU), University of Santo Tomas, and De La Salle University (DLSU).

The survey, however, said, graduates from other universities should still be confident in landing a job as 94 percent of companies said they would still hire applicants even if they did not come from the top four universities.

Jobstreet.com quoted a Human Resource practitioner saying, “So long as they are able to communicate in English, are trainable and dedicated to work hard, they will still be considered even if they don’t graduate from top universities.”

This, after the survey also indicated that  graduates from state-run universities such as Pamantasan ng Lungsod ng Maynila (PLM), Philippine Normal University (PNU), and Polytechnic University of the Philippines are also considered by employers.

According to Jobstreet, employers said fresh graduates need to highlight their internship experience, their grades and extra-curricular activities on their resume to make up of their lack of experience and have higher chances of being hired.

It, however, said that while some employers were open to hiring fresh graduates, some expressed concern about “fresh graduates leaving the job after being trained, [with] poor communication skills, [and with] unrealistic salary expectations.”

Jobstreet.com said that in 2013, 83 percent of companies hired fresh graduates.

http://newsinfo.inquirer.net/592976/jobstreet-more-employers-prefer-graduates-from-top-universities

 

Ateneo, De La Salle and UP – why the college you choose matters – Part 1

April 21, 2015 Leave a comment

college choice

The universities of choice

De La Salle University test results (DLSU College Admission Test) are out! (AY 2015 -2016)

December 20, 2014 Leave a comment

la salle

you will need your reference number plus your name to access the results here :

http://enroll.dlsu.edu.ph/dlsu/freshmen/

or this one:

http://www.dlsu.edu.ph/admissions/undergraduate/entrance.asp

if you made it, you will be led to a link that is a letter from La Salle congratulating you for making it and instructions. print them.

be patient, it takes a long time to load because so many are accessing the same thing.

good luck!

confirmation dates are from April 7 to 16, 2015. the La Salle school year starts in August 2015 (and not June, 2015).

how lucky are we that we are alive now – we get to hear a comet sing!

November 13, 2014 Leave a comment

for the first time in humankind’s history, earthlings are able to land a robot on an orbiting comet and not only that for the first time, we are able to hear this comet sing! how lucky are we that we are alive now to hear this comet sing?

it is historic enough that humans are able to catch up with a comet as it zips over space, land a robot on it while both spacecraft and comet are speeding through space. this singing comet is an amazing icing on the cake. and the whole thing is  just the beginning. the robot that was landed on the comet will be doing experiments. we will be amazed at what this robot will find in space.

congratulations, humans!

 

and there is more,  Philae Lander the robot that landed on Comet 67P even sent a tweet :

 

 

Space probe scores a 310-million-mile bull’s-eye with comet landing

London (CNN) — Imagination became reality Wednesday when a mechanical space traveler called the Philae probe plunked down on its target, a comet with a much less romantic name — 67P — some 310 million miles from Earth.

European Space Agency scientists and executives high-fived and hugged each other when the landing was confirmed. Spacecraft have crashed into comets before, but this is the first soft, or controlled landing, in history.

Later, ESA said there was a glitch.

After leaving the mother ship Rosetta and descending, Philae may have bounced, rather than gently settled, on the surface of the comet, ESA scientists said at a news conference. Comet 67P has a very weak gravity, so anchoring harpoons were designed to shoot into the comet to fix the spacecraft to the surface. They failed to fire and Philae is not firmly secure, ESA said.

Rosetta: The comet chaserRosetta: The comet chaser

“So maybe we didn’t land once — we landed twice,” Philae lander manager Stephan Ulamec said. “Did we land in a soft sandbox or is there something else happening? We don’t fully understand what happened.”

Ulamec said scientists hope to know more on Thursday. In the meantime ESA isn’t letting that problem ruin its big day.

‘A place in the history books

“Our ambitious Rosetta mission has secured a place in the history books: not only is it the first to rendezvous with and orbit a comet, but it is now also the first to deliver a lander to a comet’s surface,” Jean-Jacques Dordain, ESA’s director general, said in an article posted on the ESA website.

Many people, and not just the ones who work for ESA, are excited about what kind of information Philae will deliver.

“Rosetta is trying to answer the very big questions about the history of our solar system,” Matt Taylor, ESA Rosetta project scientist, said in the article on the ESA website. “What were the conditions like at its infancy and how did it evolve? What role did comets play in this evolution? How do comets work?”

And science fiction writer Alastair Reynolds said: “This is science fiction made real in terms of the achievement of the mission itself, but Rosetta is also taking us a step closer to answering science fiction’s grandest question of all: Are we alone?”

Rosetta took off from Earth 10 years ago carrying Philae and traveled 6.4 billion miles before arriving in early August at the comet.

The Philae lander separated from the orbiting Rosetta around 3:30 a.m. ET Wednesday and landed on the comet seven hours later.

ESA lander system engineer Laurence O’Rourke told CNN that the orbiter Rosetta had to be in the right position to allow the lander craft, which had no thrusters, to “free fall” on the correct trajectory so it landed on the comet.

The lander weighs about 220 pounds and is the size of a domestic washing machine. The target comet is only four kilometers, or 2.5 miles, in diameter.

Named after Rosetta Stone

Shortly after landing was confirmed, the probe tweeted: “Touchdown! My new address: 67P!” Later, it tweeted again: “I’m on the surface but my harpoons did not fire.”

What can we learn from comet landing?

The mission has historic allusions.

The spaceship is named after the Rosetta Stone, an inscribed piece of volcanic rock found in Egypt in 1799 that allowed scientists to decipher hieroglyphics and thus understand the ancient Egyptian culture, ESA said. The lander is named after an island in the Nile River where an obelisk was found that helped decipher the Rosetta Stone, ESA said.

Led by ESA with a consortium of partners including NASA, scientists on the Rosetta comet-chasing mission hope to learn more about the composition of comets and how they interact with the solar wind: high energy particles blasted into space by the sun.

The comet is currently 500 million kilometers (310 million miles) from Earth and pictures from the Rosetta mission to track it on its orbit around the sun have amazed scientists.

Read more…

Categories: Uncategorized Tags: , ,

new ACET 2014 schedule released

September 22, 2014 Leave a comment

New ACET Schedule announcement MM-page0001

source : http://www.ateneo.edu/ls/undergraduate/news/new-acet-schedule-loyola-heights-campus

the meaning of imelda marcos to the Ateneo

July 7, 2014 Leave a comment

this picture of imelda marcos attending an ateneo event circulated on the internet yesterday, sunday. the event was the Ateneo Scholarship Fund (ASF) 40th year anniversary celebration at the ateneo. it was held saturday, june 5, 2014.

the above picture immediately got very strong reactions mostly from ateneans – all of it negative. the picture must have gone viral.

by the late afternoon, ateneo de manila president issued an apology for inviting imelda to the university for the event and reassuring the community  :

More importantly, I would like to reaffirm that we have not forgotten the darkness of those years of dictatorship and that we will not compromise on our principles in forming those who would leas this nation, striving at all times to be ‘constantly true’ to ourselves and to our God

in part, fr. villarin’s apology letter reads as follows:

“Please know that in the education of our youth, the Ateneo de Manila will never forget the Martial Law years of oppression and injustice presided over by Mr. Ferdinand Marcos.

We will not be catching up on nation building as we are today, had it not been for all that was destroyed during that terrible time.

While not an official school arm, the ASF has been a source of many scholarships ever since its inception. The event last Saturday was a social one and, in spite of the visit of Mrs. Marcos, the evening was really a celebration of our scholars, the foundation’s scholarship programs, and the generosity of countless benefactors over the last 40 years.

I apologize for any doubts that may have arisen on the mission of the school and the pain this event may have caused. As I hope for your understanding, I would like to assure you that we in the administration have learned our lesson to be more mindful of those we invite in our celebrations.

More importantly, I would like to reaffirm that we have not forgotten the darkness of those years of dictatorship and that we will not compromise on our principles in forming those who would leas this nation, striving at all times to be ‘constantly true’ to ourselves and to our God.”

the Ateneo Scholarship Foundation website does not mention the role of Imelda Marcos at its formation. fr. villarin in his letter of apology mentioned that Imelda was invited to the 40th anniversary of the ASF as the “ASF began with a donation from the proceeds of a Van Cliburn piano concert that was organized by her in 1974

view website here : (http://www.ateneoscholarshipfoundation.com/history)

ASF History

~~~
learnings on social media :

  • the ateneo incident is one more example that social media in the philippines has impact
  • the event was on a saturday, the pictures went viral next day, sunday. then the apology letter was released on sunday afternoon.
  • that was very quick – netizens got a response in just a day. this should be a record of sorts
  • it says social media can make a difference
  • it also says it pays that institutions like the Ateneo is connected to social media. ateneo obviously was connected to twitter and its quick response put the issue to rest. that is rare in the philippines. kudos to ateneo!

~~~

BIR’s public shaming of doctors print ad – brilliant print ad, disparaging to doctors & it can be banned from publication

March 4, 2014 Leave a comment

Part 1 : BIR’s public shaming of doctors print ad is brilliant, it should win an ad congress award for excellence

20140304-090954.jpg

the BIR just launched what i call the “public shaming of doctors” (PSoD) ad campaign, above is the first print ad of the campaign. this doctor ad apparently is the first of three ad executions, with the accountants and online sellers being the next to be featured in two more ads. last night, i saw on GMA7 the TV version of the PSoD using accountants. we are assuming there are  2 more TV ad versions to come with doctors and online sellers.

the print ad has these elements :

> it features a doctor literally sitting on the shoulders of a teacher in a classroom setting

> the concept revolves the idea of tax cheats are a burden to honest taxpayers, in this ad represented literally as being put on the shoulders of the teacher. we all know that teachers in the philippines are not paid very well and yet their jobs are very important, very difficult and impacts the nation specially the youth in very significant ways. doctors on the hand we know to be high income individuals. we know that first hand through the professional fees we pay them in every visit to their clinics and when we need to pay hospital bills.

– the ad even includes a computation of the salaries and taxes paid by doctors and teachers where we see in very glaring numbers, shocking even that the doctor who earns much higher pays much lower taxes than the teacher.

– the ad ends with the tagline : “When you don’t pay your taxes, you’re a burden to those who do.”

from an advertising point of view we think this print ad is brilliant! we think it should win an award in the next ad congress.

> the ad’s message is very provocative. provocative is one of  the top 3 qualities that you want in an ad to be. it is in the top 3 by which you measure the effectiveness of  an ad. the responses and reactions it has been getting in social media and traditional media, both from doctors and citizens have been massive, for or against the ad, a good indicator of provocativeness (sic) for this kinds of ads.

>the ad concept and the visuals communicate the message very well and with ease. just by looking at the visuals, you understand the message of the ad.

the only push  back we have and this it is a minor one on this ad is the execution of the ‘burden”. we thought the ad could have been more effective if it showed more ‘burden” being suffered by the teacher.

i am guessing the ad agency thought of it but they probably decided against it as they probably knew it will be a controversial ad and pusing the burden more in the visuals might make the ad too much to bear for the audience.

> the strategy of the ad was spot on – the impact of tax cheats on taxpayers is real and full of credible and strong insight. the ill effect of the actions of tax cheats is not just on the government but also on individual citizens. being the weak link makes everyone else in the link weaker and burdened.

> the choice of the doctor and teacher for this comparison was brilliant and very effective, quickly understandable to the audience. almost by rote, we know that doctors are one of the highest paid in the country and teachers are one of the lowest paid.

we know of the doctors as we have our own experiences to base it on. for a visit to the doctor, we pay anywhere from P400 to P1,200 every consultation depending on the specialization and reputation of the doctor. those consultation fees are nothing when we or members of our family are hospitalized or God forbid goes through surgery. surgery fees of doctors range from P5T to P200T depending on what the surgery is.

our own experience also tells us the doctors we see almost always do not voluntarily issue official receipts after a consultation. they issue one only when we ask.

we know of teachers as we have read about them – on how their pay is so low and yet they do a lot of hard work, their roles important and even critical to nation building and to our children.

the doctor versus the teacher simply put gives an excellent and concrete contrast for the purpose of communicating disparities and burden.

>> more to come <<

~~~ mindscape landmark ~~~
carlo arvisu

UPCAT 2014 results released (very early), view here

December 24, 2013 Leave a comment

University of the Philippines
UPCAT Results 2014 Online
(For incoming freshmen of AY 2014-2015)
MAIN SITE | Preginet Mirror | Stickbread Solutions Mirror

Last Update: December 23, 2013
PAGE NAME RANGE
1 ABABON, MARC FAITH RODRIGUEZ – ABING, PRINCESS CLAIRE SANGAG
2 ABIOG, MARKUS LAN – ADOLFO, PATRICIA JUDE RUFIN
3 ADONA, YEDDA VICELLE CABANADO – AGUILAR, SUNSHINE MAE SARCON
4 AGUILLO, LORENZO RIEL ARROYO – ALCANTARA, JOHN DARYL CANGCO
5 ALCANTARA, MARCOS ANTONIO JR SALVADOR – ALLESA, FEMMA BETH PENAFLORIDA
6 ALLI, ZERLENE CACHOPERO – ALVIOR, SILVERIO JR PAQUERA
7 ALVIZO, BRYLE JACOB DAKAY – ANDAN, WINDEL ASUMBRADO
8 ANDAN, YSABELLE BIANCA MANATAD – ANTIQUINA, DIEGO JR QUISEL
9 ANTIVO, DIANNE PATRICE CABARRUBIAS – ARANAS, MARIE BEATRICE ANNE SANTIAGO
10 ARANCES, PEVIE JOY GARCIA – ARISTOZA, JOSHUA ADRIAN ALAVA
11 ARIT, MATT ELTON CULATA – ATINAJA, IVAN GABRIEL DE LEON
12 ATOK, CHILET MAR CAPILLAS – BACUS, CIARA MAE MENCHAVEZ
13 BACUS, IZZEAH PHI OLLANAS – BALBUENA, ALVIL DE GUZMAN
14 BALBUENA, JO-MARIZ CABANSAY – BANAGA, NITROM AEDAN OCAMPO
15 BANAN, DAN ECUAN – BARLUADO, BEA SAMANTHA ESOY
16 BARNES, KASSANDRA DANIELLE TORRES – BATAUSA, EZRA DEB DEMATA
17 BATAYOLA, ANNIE ROSE REYES – BAYNO, JANE LORLYN SOLASCO
18 BAYNOSA, MARY MEL BALACUIT – BERINGUEL, JEREMIAH ASVAR
19 BERIONG, KARL VINCENT JOSEPH – BLANCO, BRIANNE JOVELLE BAUTISTA
20 BLANCO, JOHN MICHAEL ALBACITE – BORJA, CLARISSA MAE ARRIOLA
21 BORJA, DAN ANTHONY SAGUSAY – BUENAVENTURA, PATRICIA GABRIELLE SAGAD
22 BUENAVISTA, CARLO JAE CAOILI – CAANDOY, JAPHETH INCISO
23 CAASI, KAMILLE NADEEN CAPILI – CABUGAO, ARVIN SORIANO
24 CABUHAT, JUSTICE CALALO – CALANTUAN, EARLE MEDIODIA
25 CALAPATIA, ANDRE MARVIN ABANES – CAMOCON, IRA MARIE CALAPARDO
26 CAMORO, NIKKA MANOJO – CAPACIO, LIZANNE DALE VILLAGRACIA
27 CAPALUNGAN, DANICA ANN DEMILLO – CARPENTERO, TRISHA IVY SOLUGAN
28 CARPINA, RENATO CAPUPUS – CASTILLO, MA ANDREE ISABELLE MAGCAMIT
29 CASTILLO, MARIA ANGELLICA DELA CRUZ – CAYCO, ANNA ISABEL TORRALBA
30 CAYETANO, OLEGARIO III RODRIGUEZ – CHAVEZ, MITZI LITAN
31 CHEETHAM, MARK CHRISTOPHER DIAMANTE – CIRUJANO, NOEL CLARO
32 CISNEROS, JOYCE CANTRE – COMENTA, CELINE DANIELLE VILCHES
33 COMETA, SHANNEN GUTIERREZ – CORPUZ, HANNAH MAE TAMPUS
34 CORPUZ, JANDEEH OSAM – CRUZ, JOHN TRISTAN USON
35 CRUZ, JOSHUA ROLAND BUNDOC – CUSTODIO, CHRISTIAN JOEL DEL MUNDO
36 CUSTODIO, CLARENCE DANIELLA JARDIEL – DANAN, JOSHUA RENZ DIWA
37 DANAO, DEO CARLO RAPANUT – DE CHAVEZ, CEDRIC KIRSTEN VISAGAS
38 DE CHAVEZ, ILAH RUTH PRADO – DE LEON, EDMUND ARVIN DUCUSIN
39 DE LEON, ERIKA GABRIELLE ATIENZA – DEIPARINE, JESMAE ANRIL NGOBOC
40 DEITA, CHRISTOPHER VAN ABOJADO – DELA CRUZ, NOBRAY MAE OCAL
41 DELA CRUZ, PAMELA ROSE FERNANDEZ – DELOS REYES, NICOLE PEREZ
42 DELOS REYES, PATRICK LINUS DIAZ – DIAZ DE RIVERA, JEREMY KARL BARLAAN
43 DICHE, NEIL CHRISTIAN CABADOR – DIZON, LEYAH CHRISTINE TAN
44 DIZON, MARIA NICOLE MONTEMAYOR – DULAY, STEPHANIE GAYLE PATACSIL
45 DULIN, MARIA ANGELA RUMA – EDORIA, TIMOTHY JAMES PALER
46 EDRADA, ISAIAH EMMAN ANFONE – ERASMO, ARIANNE JADE CORONADO
47 ERASMO, MAE CELINE CERINO – ESPINO, GUILLERMO ANTONIO BELO
48 ESPINO, LAWRENCE RAY OPPUS – EUSTAQUIO, RACHEL AN AGNESE CALVARIO
49 EVANGELIO, PINKLE THERESE GABANAN – FAWAYAN, JANNAH JOBE CUILAN
50 FAYLOGA, CHARLOTTE ANGELA BARREDO – FERRER, PATRICIA MANECLANG
51 FERRER, RAILENNE MAE MATUBANG – FORTUN, ISABELLA THEAMAREE BANDA
52 FORTUNA, CHRYZLLE DANNE INTONG – GABUTIN, RETSEL GRACE TIPDAS
53 GACAYAN, KAREN ANN LUZON – GALZOTE, ROCK ELDRICK ABRAN
54 GAMAD, THEA ELLAINE POBLETE – GARCIA, MARY FRANCINE TUPAS
55 GARCIA, NICOLE VALLEJA – GEDORIO, ALESSA JUANITAS
56 GEGANZO, IAN ADAM GENOVATE – GLORIOSO, LEO NINO EUDEN
57 GO, ALDRIC LEANDER CORTES – GONZALES, JAN PATRICK LLAMAS
58 GONZALES, JANINE MAE DAVID – GUEVARA, JUSTINE CHLOE VALENTINO
59 GUEVARRA, BEATRICE MACEDA – HABLADO, JESSA TADIFA
60 HABUYO, MANICHIE PUBLICO – HIBIONADA, DOMINIQUE ISHMAIELLE SUMILLANO
61 HIDALGO, JOHN FRANCIS VILLAROJO – IGNACIO, NOLI II GARCIA
62 IGNACIO, PATRICIA MARIE EUGENIO – IWAG, LIZA MINA LORRAINE DIGNADICE
63 IWAMA, YUICHI GARSOLA – JAVIER, JOHN ARVIN ANGALA
64 JAVIER, KRISTINE JOY TUBIANO – JUANTONG, JEMIMAH ANNE SEE
65 JUAREZ, BRIDGETTE MENZON – LABASTIDA, CHINEY LAMAY
66 LABAY, ALMELYN RICARDE – LAMASAN, ANNIE MAIDO
67 LAMASAN, VINZ CONRAD BATARA – LATORRE, ERLA ECLIPSE
68 LAU, STEFFI RENEE TEH – LEE, KENDRICK KLYDE YU
69 LEE, KRISTINE JOY LIPAT – LIGAHON, XANDRIA MAE ROTAQUIO
70 LIGAN, ELJEAN RACHEL BALLENER – LIU CHIANG, DYMPHNA ROSE RAMOS
71 LIVETA, AIKHA GENE REGIS – LOPEZ, JAIME BERNARDO DE GUZMAN
72 LOPEZ, JAMES RUSSEL SALMASAN – LUMANTA, DWIGHT SETH VARQUEZ
73 LUMAYAD, STELLA MARIS PAGAYUNAN – MACAPONDAG, PAULINE IANNE CASTRO
74 MACAPUA, NICOLE INDICO – MAGHIRANG, MARINELLA CAPINA
75 MAGHUYOP, MA HANNAH GALON – MALLARI, JULEEN EVETTE DELA MINES
76 MALLARI, KATHERINE ANN DESENGANO – MANDADERO, ALEXANDRA JEANNE
77 MANDADERO, RICHELL CORDERO – MANWANI, SUNIL RAM VATWANI
78 MANZANARES, JOHN RICK DOLOR – MARINDUQUE, KELLY ABATAYO
79 MARINO, MARIA GRACELA AMORA – MATAAC, JOHN JEROME GUADALUPE
80 MATABANG, BERTRAM DAVID BAUTISTA – MELAD, JEORGINA KAMELLA LUANSHYA TOMALE
81 MELANO, KHAYZEL JOY ESPIRITU – MERCADO, CHRISTIAN CARL BRINAS
82 MERCADO, DAPHNE ANGELINA TAGUNICAR – MISAGAL, CASTER GANNI MARIANO
83 MISON, REGINA ELENA DE CASTRO – MONTILLA, ERIKA JULLIA FULLIDO
84 MONTILLA, RACHEL RUTH BULACSO – MUTUC, LORAIMA TOLENTINO
85 MUTYA, MYCAH HELENA VILLARTA – NAVARRO, JEBRHAM CELEBRIA
86 NAVARRO, JOANNA SAMANTHA REYES – NOBLES, JERALD CHARLIE CERENO
87 NOCHE, JAMIE JOICE GENEROSO – OCALENA, JOHN VINCENT SALIBIO
88 OCAMPO, ANDREA JANE FRANCISCO – OMBAO, BILL LANCE ALMAZAR
89 OMBID, ANGEL MAE OPELANIO – ORNALES, KRYSTAL ANNE ZARCO
90 ORNOPIA, SHAINA MAE ABAMONGA – PACIS, CHANTAL FAYE ENCISO
91 PACLIBAR, RENZEL KYLE ENDRIGA – PALARUAN, ED BREINNER DANIEL
92 PALASAN, NIKKI ROSE CAJARTE – PANGAN, ELAINE MARGARETTE DUCOS
93 PANGAN, JUSTINE WILFRED BIE – PARK, SINE HYE
94 PARK, SUK JOO – PAZON, MAE ANNE SHAILYN
95 PE, MARIA KARINA VILLAR – PEREZ, GRASZE ANNE ALMONTE
96 PEREZ, HARLENE VALDEABELLA – PINEDA, ERNEST GUILLER SUGANOB
97 PINEDA, GIFERN – PONCO, KRISTINE YSABEL YAPTINCHAY
98 PONFERRADA, MARTHA LOUISE CHU – QUE, DIAN AGUSTINE UY
99 QUE, JASPER BIGSAT – RABAGO, HELIMAR MIRANDA
100 RABAGO, NICCOLO TIBIGAR – RAMOS, KIS TRYVL CABASAG
101 RAMOS, KRISTA MAIKA ILAGAN – RECASATA, KEN APOSTOL
102 RECCION, MARIA VICTORIA BUCAL – RESURRECCION, SAM ALDWIN VILLAR
103 RETAMAL, RALPH CHESTER DONA – RICARO, CRIZEL RUTH GHELMAE GONZALES
104 RICARTE, CHELE SHAMMAH PADILLA – RODIS, MICHAELLA GAMARA
105 RODRIGUEZ, CAMILLE ANN GARCIA – ROSARIO, JOSHUA MATTHEW DEVERALA
106 ROSARIO, MARY MARGARETTE HERIDA – SACEDOR, NICK ORLAND VAPOROSO
107 SACOTE, JON LOEWI DECAMOTAN – SALO, ELV NHIEL DESCALSOTA
108 SALOMA, FLOREILLE MARIE FORRO – SAN JUAN, RATZIEL AGUSTIN
109 SAN LUIS, PATRICIA PADILLA – SANTIAGO, MAJESTY SUSSY GALINATO
110 SANTIAGO, MICHAEL IAN ALMAZAN – SAQUIAN, JECAH ANGELU SECONDES
111 SAQUIDO, MA CELINA JOY MORIN – SEGAYA, YAJAIRA JOY
112 SEGISMUNDO, BERNADETTE MAE LEYESA – SI, REN JOSEPH MAPANAO
113 SIA, CHESKALENE MORCO – SISON, MARA NADINE CARANTO
114 SISON, SAMANTHA GRACE PADERON – SOSING, MAEVIVIENE VILLAMOR
115 SOTELO, AERONE JAY DE CHAVEZ – SUNDIANG, ISABELLE THERESE BERNAL
116 SUNDO, MARTIN JOSEPH ROBLES – TACAISAN, DARRY KHATE TAGARAO
117 TACANDONG, AERIEL CASTILLO – TAMPEPE, KAYZA GILL ALBARILLO
118 TAMPIL, MICAH JUSTINE TIU – TANGLAO, NATHAN HOPE DIZON
119 TANHUECO, LEMUEL JIMENEZ – TENEDERO, VERNICE JOY TUYOR
120 TENEFRANCIA, JOY TRAVINA – TIU, MICHELE ASHLEY CO
121 TIVIDAD, MELINDA MARIE MENDOZA – TORRES, JONATHAN DELA FUENTE
122 TORRES, JULIENNE THERESE UY – TUMAMBING, MARIBETH CANTOS
123 TUMAMPIL, MARIA TERESA LOUISE LACTUAN – URSUA, LEEANN SORIA
124 URSULOM, DANELLA FAYE MULLE – VALERIANO, TONI MAE
125 VALERIO, CHARLES PHILLIP ROSARIO – VELOSO, PAMELA BORRA
126 VENANCIO, CHRISTINE SHAYNE SOLINA – VILLAERA, KIANA ALESSANDRA VILLANUEVA
127 VILLAFANA, FRANCIS JOSHUA MERIA – VILLARUEL, DIANNE THERESE PEDRIGOSA
128 VILLARUEL, JOESA LYN LOZANO – WENCESLAO, STEPHEN JOHN MATTHEW CHUA
129 WIJANGCO, IYA NOELLE MANUNTAG – YEO, JONATHAN BULADO
130 YEPES, ANNA LYN GUINGAB – ZAMUDIO, GABRIEL PORCALLA
131 ZANTUA, GENESE FAYE LOPEZ – ZURITA, FEDERICO MODESTO
UPCAT Online | University of the Philippines ]

Hit Counter: 3,172,738 

source : http://upcat.up.edu.ph/results/

a lawyer’s exhaustive take on Manny Pacquiao’s tax problems or “why Pacquiao’s lawyers & accountants failed him”

December 3, 2013 Leave a comment

verbatim:

A LAWYER’S TAKE ON PAQUIAO-BIR BOUT: AN INSTANT LESSON ON TAXATION 

Reposted below is Atty. Raymund Fortun’s discussion.

What DOES the law say?

The Bureau of Internal Revenue (BIR) levies income tax on taxable income from within and outside of the country on all citizens of the Philippines, even those working abroad. Of course, another country (e.g. the US) also has the right to tax people for incomes earned within its jurisdiction. In order to avoid the unfair situation where a Filipino earns income abroad and taxed there and is subsequently obligated to pay taxes for the SAME income as a Filipino citizen, the Philippines and the US have an income tax convention as early as 1976, providing for “Relief from Double Taxation”. So without having to bore you all with details, it is possible for a Filipino working abroad to be slapped with taxes by the US, but can use this fact as a “Tax Credit” in filing his income tax return

in the Philippines.

So what does the Pacman have to do to avoid being taxed twice?1. He has to pay taxes in the US for income earned therein.

2. He has to secure the official IRS form that the taxes have been paid. A CERTIFICATION FROM TOP RANK BOXING JUST WON’T DO.

3. He has to file an income tax return in the Philippines for the year covered. NOTE that the Pacman has other incomes aside from boxing, such as TV advertisements, product endorsements etc.

4. He has to submit the IRS “tax-paid” form and other tax-withheld forms to support his claim that he should only pay X amount of tax.

5. He should answer in a timely manner all letters sent by the BIR, including assessment notices.

6. If he does not agree with the assessment, he should then avail himself of legal remedies as provided under the Internal Revenue Code.

If he did NOT do any of these, then the BIR has the right to impose the appropriate tax on him, and to run after his properties in the process. Again, it must be stated: DURA LEX, SED LEX. The law is harsh, but that is the law. If the Pacman violated the law, then he should be held answerable.

In response to some of his followers’ queries, Atty. Fortun provided these additional explanations.

1. The obligation to file an income tax return belongs to the taxpayer; it is NOT the taxman’s job to make inquiries to another taxing authority. I am certain that several notices/letters were sent to Pacman to explain his incomes and taxes due before the Writ of Garnishment was issued.

2. What Pacman should have done is demand from Top Rank the Certification of Tax Withheld (W-2 in the Philippines) and, if this was not given, to secure from the IRS the needed form. I’m certain that Pacman has good lawyers and accountants to make the proper filings before the problem became too big.

3. Tax liabilities NEED NOT reach the point where the BIR has to issue a Writ of Garnishment.

BIR chief Kim Henares

Most taxpayers who are caught not paying the proper taxes just resort to SETTLING THEIR TAX LIABILITY through compromise agreements. The reason why the BIR went hard at Pacman because he appears to have ignored the various assessment notices issued, or even paid under protest man lang.

4. “Why me, when everyone is doing the same thing?” If there is anyone who is converting this into a political issue, it’s Manny Pacquiao. The issue is simple: DID HE PAY PROPER TAXES OR NOT? DID HE PROPERLY FILE HIS INCOME TAX RETURNS? If the answer to both questions is in the negative, then the BIR is correctly running after his winnings. Enough of the “maraming kurakot diyan na hindi dine-demanda”. If he knows of such corrupt people, point them out to the BIR so that they can also be subjected to tax notices.

5. People, just check the Pacquiao camp’s “defense”:

1. I just brought honour to the country, and this is what you repay me? How dare you!

2. There are other people who do not pay proper taxes, and yet i’m the one who is issued a Writ of Garnishment

3. Why have you not garnished the accounts of the senators in the PDAF scam?

4. I will make a loan just to give relief goods and visit Tacloban

5. I am with the opposition, hence, i’m being singled out

See? All preying on the public’s emotions.

The issue is really quite simple — IF HE DECLARED HIS INCOME PROPERLY, THEN THERE IS NO CASE REGARDLESS OF WHETHER HE’S IN THE OPPOSITION OR NOT, WHETHER HE WINS OR LOSES HIS FIGHTS. He has enough money to hire the best lawyers and accountants to fix his tax problems BEFORE they became problems. That’s the difference between him and Lucio Tan — LT hires the best people to make sure that he does not have any legal issues with the government.Re: the PDAF scam, please be informed that the BIR has already filed a tax evasion case against Janet Napoles, her daughter and brother. As to the senators/congressmen, their time will come. However, it may be more difficult to file tax evasion cases because there is no paper trail (as BenHur Luy and the other whistleblowers have testified). When there is no declared income, the BIR cannot just tax. Manny Pacquiao’s fight purses, on the other hand, are a matter of public record.

6. Question: “bakit nafreeze agad mga accounts nya? Bakit si Sexi and Pogi hindi nangyari yun eh may mga under declared din sila na mga income and properties…”

Because Manny’s case had been pending before the BIR for sometime. On the other hand, and to this day, nobody has admitted being Sexy and Pogi, and Jinggoy/Bong have denied having received any amounts. When the criminal cases have been filed with the Sandiganbayan, THEN and only then can the government move to freeze their accounts.

7. Question: “Bakit kung kaso ni Lucio Tan, hindi agad sila nag-issue ng WG? hanggang sa maapila yata ni Lucio Tan yung Tax Evasion at maging pabor sa kanya, walang WG n nilabas ang BIR. sabi nun tax expert from Las Vegas, taon daw **** inaabot if kukuha ka ng certified true copy sa IRS?”

I do not know the complete details of Lucio Tan’s case, but I have reason to believe that LT’s lawyers did the proper legal steps — filed a case before the Court of Tax Appeals and secured a TRO to prevent the issuance of a Writ of Garnishment. Simply put, smart ang mga abogado ni Lucio Tan.

I’m not too sure that i can accept the possibility that the US IRS is soooo inefficient that it would take years to issue a certified copy of a tax payment.

8. So now people question the timing. If the BIR enforced the WG before the fight, AND pacquiao got distracted enough to lose the fight, you would all be up in arms and say, “sana hinintay nyo na lang after the fight! Ayan tuloy, natalo!” The situation is called ‘damned if you do, damned if you dont’. Somehow, I accept the BIR’s move to enforce the WG after the fight.

I go back to the basic premise. If he filed his returns properly, we wouldn’t even be having this thread now. He has nobody but himself to blame.

9. Question: “Are you also implying sir that Filipino OFWs working in countries that have no income tax convention with the Philippine government are still mandated by law to pay income taxes with emphasis to the Middle East (wherein tax rates nearing 0%)?”

As a general rule, all Filipinos are obliged to file tax returns and pay taxes for income inside and outside the country. Thats the law.

10. TO ALL OFW’s:

According to Revenue Regulations No. 1-2011, the wage or income of an OFW that is earned out of the country is exempted from income tax. However, the earnings of an OFW from a business venture or any other property in the Philippines is subject to tax obligations.

Remittances from OFWs are also exempted from the documentary stamp tax (DST). However, according to BIR rule, in the case of OFW remittances sent through banks, the recipient is required to show proof of entitlement to DST exemption such as OEC or Overseas Worker Welfare Administration (OEC) certificate.

All OFWs also enjoy exemption from paying travel tax and airport fees, although they are required to show proof that they are legal migrant workers.

11. Pacquiao is “targetted” because his income is a matter of public record. Fight purses are announced even before the fight. The enormity of the amounts involved justifies the extra effort to collect. Finally, I cannot discount the possibility that politics has a hand in government actions. Whether this is a smokescreen to mask other existing (or future) issues is not for me to speculate on.

12. I saw Pacquiao’s interviews during the first day. He kept harping on the certification given by Top Rank. Posible na hindi lang sya marunong magpaliwanag siguro. But as a matter of legal practice, a Certified Copy is usually acceptable, and NOBODY asks for originals.

Lastly, income tax is based on gross income less expenses. Salaries and commissions are deductible expenses. Hindi ko po masasagot if Pacquiao, in his ITR, already deducted these expenses from his net income subject to tax.

13. Anyway, this tax case has been pending for 2 years. If indeed the BIR was asking for a DUPLICATE original, then it would not have been hard to: (1) inform BIR to give him time to secure the requested form, and/or (2) pay the necessary fee — US$50? — for the IRS to produce the needed form. Sa mga interviews ni Pacquiao or his lawyers, wala akong narinig that they sent BIR letters to explain why they could not produce the needed docs. That the Writ of Garnishment was issued shows that’s Pacquiao was given AMPLE TIME to defend himself/present documents but whatever he gave was not acceptable under the BIR rules.

14. Question: ” kapag ba hindi ka nagfile ng ITR sa BIR, automatic kakasuhan ka nila ng Tax Evasion?”

Oh yes! Dapat talaga mag-file Ng ITR kahit Zero pa ang tax na babayaran. More so yung mga high-profile na income earners. Madali po mahuli yung hindi nag-file Ng ITR kasi computerized po.

15. Question: “Well, Pacman is an easy target! why don’t we hear about false declaration of assets among celebrity politicians?

Because celebrity politicans are NOT the issue.

16. Early on I had said that Pacquiao’s income is a matter of public record. When boxers sign up for a match, the purses are made known to the public. This is beyond dispute and impervious to challenge.

Thus, when Pacquiao declared ONLY Php50 Million (less than $1,300,000) as income, it doesn’t take a rocket scientist to figure out that HE DID NOT FILE A CORRECT INCOME TAX RETURN. The 50M may probably only cover his income from product endorsements and TV commercials here in the Philippines. It is so clear that he did NOT declare his revenues (fight purse and pay per view) for fights abroad.

The BIR most certainly will send him a deficiency tax assessment. The legal remedy is to file a revised ITR and pay additional taxes thereon. The Writ of Garnishment is the end result of Pacquiao’s failure to pay his taxes properly.

17. I dont blame people for saying that politics is involved. But the fact of the matter is pretty simple: did he pay his taxes properly or not?

Does the government stay away from collecting taxes due, out of fear that people will point out that he supported a different candidate during the elections?

When is the right timing? If the BIR froze the accounts BEFORE the fight and Pacquiao lost, wouldnt people blame the BIR for the loss? It’s a “damned if you do, damned if you don’t” situation because of the personality involved.

18. Question: “Bakit sabi ni Henares sa PressCon nya, hindi na daw pwede i-revise yun ITR ni Pacquiao?”

He can’t revise it NOW because the process has run its course. He had a chance TWO YEARS AGO to do it.

It’s a tax case but a legal case as well. There are PERIODS for doing certain things. Once the period lapses, then a judgment becomes final. Pretty elementary po.

19. Comment: “BIR is now asking Manny to pay AGAIN! Double taxation is ILLEGAL.”

My main post is about the procedure to avoid double taxation. Tama po, it is unfair to be taxed twice. I am sure the IRS got its share. So it was just a matter of Pacquiao doing what our BIR requires — submit official docs to prove that he has been taxed. Apparently he did not. When the assessment came, his accountants/lawyers did not even protest; thus, the assessment became final.

Do note the government’s argument: Pacquiao only declared 50M as income in 2009. It is blatantly clear that he underdeclared. Sorry po, sana wag nyo paandarin ang conspiracy theories because the issue is so so simple.

20. People keep saying that Lucio Tan’s assets haven’t been frozen.

Lucio Tan hires the best lawyers and accountants to defend him and file the right docs. THAT, my friends, is the key difference. So please stop the Lucio Tan comparisons because, frankly, there is NO comparison.

21. Question: “Well the question still persist: do we have the accurate information with regards to this fiasco? What do we have: 50M as under declared income 2009 and supposed unprotested BIR assessment by Pacman’s lawyers and accountants…”

I believe that info is more than enough po. Do the math because you can easily verify it by googling it. How much was the purse of Pacquiao for his fight in 2009? More than Php50M ($1.2M)? He definitely did not declare properly. Don’t blame the accountants either. Remember: WE ALL SIGN OUR ITRs. Manny knew or ought to have known that what was filed was not accurate.

22. We are ALL commenting based on known facts. And yes, we should all concede that we dont have all the facts. That is why my main post says ” IF he did not do ANY of these…”. As you see, my opinion is a CLINICAL discussion of the law and the facts.

I wonder who is arguing on the basis of emotion and not on blind and simple logic…

23. The law is there, and laws are inherently for the good of all. HOW the law is applied defines the goodness of leaders.

Kaya I can accept people asking for compassion or maybe questioning the timing. In such instance, the law is not being questioned but HOW it was implemented here.

But “baket si Lucio, hindi nafi-freeze” or “kurakot ang gobyerno” or “pinupulitika si Manny” or “baket si Corona/Napoles” are fallacies in argumentation because they do not address the issue; instead, they point at ‘facts’ that do not in any way help in answering the real issue.

24. Kung nagkulang si Pacquiao kasi hindi nya binigay ang pruweba na nagbayad sya, then he should just own up to his stupidity instead of raising non-issues and playing with the public’s emotions.

25. Two things: (1) underdeclaration of income and (2) failure to present proof of payment. I am 100% sure na nagbayad si Pacquiao ng tax sa US but if he failed to declare properly AND/OR failed to give proper documentation, then he has nobody to blame but himself for his predicament.

26. The fact that he paid taxes in the US does not mean that he has NO tax liabilities in the Phils.

What he paid are for revenues in the US. He also has revenues in the Phils. One’s tax liabilities in the Phils = revenues in and OUTSIDE the Phils less expenses less tax credits. The higher your revenues, the bigger your tax liability. By declaring only 50M, malaking kakulangan sa gobyerno.

27. A news article says “DOJ junks tax case vs Pacquiao”.

That is a criminal complaint filed by the BIR in 2012 for Pacquiao’s alleged refusal to present his tax records. The case was dismissed on a technicality, i.e. the summons should be served on the person himself and, upon his refusal to receive, the BIR may resort to substituted service.

That dismissal by the DOJ has absolutely no bearing on the tax case for under declaration of earnings for 2009.

On a final note, Attorney Raymond Fortun says:
Pacquiao was one of the highest taxpayers in 2008. Then suddenly, he pays “just” Php7 Million in 2009. He instantly got “red-flagged” by the BIR. It wasn’t that BIR simply and suddenly didn’t want to accept the TopRank documents. Yung documents kasi, madaling intindihin kung ayaw talaga magbigay ang IRS. But it was the sudden drop in declared income that did Pacquiao in. When he declared “only” Php50 Million for 2009 despite the indisputable evidence of his earnings for 2009, then there was clearly an under-declaration of income. THAT is the super big problem that was never resolved until the BIR issued the Writ of Garnishment.

I hope this blog helps in keeping a record of what the good attorney does to make the law more understandable. I hope some points in this “clinical discussion of the law” finally answer Ira Panganiban’s open letter to Kim Henares. For Ira’s letter, google it.

man allegedly stole a woman Yolanda volunteer’s cellphone, takes selfies, didn’t know cellphone automatically sends the selfies to Dropbox

November 26, 2013 Leave a comment

the alleged cellphone thief who took a selfie

it’s an amazing story, one that can probably make you cry, laugh and get angry all at the same time, or one after the other. we saw an article online about it (http://www.wheninmanila.com/thief-steals-from-volunteers-helping-typhoon-victims-unknowingly-uploads-selfies-to-the-internet/) and was shown at TV Patrol last night.

a certain NJ Torres (name from TV Patrol)  was doing volunteer work for Yolanda survivors at Villamor Airbase and while doing work there, she had the unfortunate experience of her cellphone, a Samsung S4 was stolen from her.

days after, Torres found out who stole her phone or at least know how the alleged thief looks like. the alleged thief took selfies. but what the alleged thief didn’t know was that the cellphone was automatically sending all the pictures taken by the cellphone to the cellphone owner’s Dropbox account. the owner we suppose went to a computer and most likely to her surprise or disgust or both sees the uploaded selfies of the person who may have stolen her cellphone.

it’s an amazing story of several stories:

  • primarily for us it’s one of disgust that people actually go to a place and activity that is all about strangers who are charitable enough to do volunteer work for victims of Yolanda with the intent of stealing cellphones of the volunteers. instead of helping, this alleged thief was there to steal and take advantage of the volunteers.
  • one more count of disgust that the alleged thief would have the gall to take selfies from a stolen cellphone
  •  a triumph of technology and social media where the technology silently and worked incognito to reveal to the owner and the world the disgusting crime of some humans. social media contributed as we saw this story on the internet and when we posted the story at twitter (@wawam), it got multiple retweets from many people, most we did not know and did not follow. the effect of that is this man’s face, the alleged thief, is known to many of us and hopefully others will be warned and eventually caught

when we tweeted the story, it actually caught the attention of police authorities. we are hoping the alleged thief will be caught and made to answer for his crime and spanked with a stinging lesson from technology and social media.

these are the other selfies taken by the alleged thief.

from the article (http://www.wheninmanila.com/thief-steals-from-volunteers-helping-typhoon-victims-unknowingly-uploads-selfies-to-the-internet/)

I just want to give a friendly warning to all of you especially who are volunteering now in Villamor Airbase and other relief operations. Some people are just here to really take advantage during times like these.

As you might know, I lost some valuables last Tuesday, November 19, while doing volunteer work in Villamor Airbase. Before we even started, we noticed this guy in pink shirt lingering around our designated area, but since we thought he is with the other volunteer group with the sole purpose also of helping the Yolanda survivors, we just ignored him and continued packing & distributing relief goods. Little did we know that he was there not to help, but he was there for his own personal gain.

Thanks to technology, I was able to confirm my suspicions. Two days after the incident, I was able to retrive pictures of him thru my Dropbox app account that is synced to my stolen Samsung S4 phone. YESSS! THE THIEF IS UNKNOWINGLY SENDING ME HIS SELFIE PICS!!!

The police said this might be a scheme/ modus operandi, so please, to all of you, please be warned. Look at his pictures. Stare at it. (Creepy!!) Be vigilant. Take care of your things and beware of people like him. PLEASE SPREAD THE WORD. Pls help me share.

Yep. we are 500% sure!!! I was with other friends that  night. We all remembered him from that night lurking around our area. It will be too much of a coincidence that he was there too the moment I lost my phone… and he coincidentally bought the same phone in Greenhills… and the first picture uploaded by him is around the time I lost my phone..

super storm Yolanda (Haiyan) news and photos & free calls to the US

November 11, 2013 Leave a comment

here is where you can read and see pics of the aftermath of super storm yolanda (super storm haiyan) at Flipboard that devastated the Visayas in the Philippines:

photo (4)

click link to “Philippines – Bayan Ko (Philippines – My Country)” : https://flipboard.com/section/philippines—bayan-ko-bvLfcI

photo (2)

click link to “OMG!” :  https://flipboard.com/section/omg!-bo8zji

photo (3)

screen cap above, shows even Sports Illustrated Swimsuit 2011 at Flipboard covered Yolanda (top section, left, second from the left).

photo

we got the above message from Viber – free calls from viber to any number in the US, mobile or landline for people in the philippines to call their relatives and friends that they are safe. thank you, Viber.

we tried the free Viber call (california) and it worked very well.

haiyan

 

 

above is a Flipboard magazine dedicated to pictures from Haiyan : https://flipboard.com/section/news-bUOmct

in journalism, is it okay to use in the headline a quote with an obvious grammatical error?

November 9, 2013 Leave a comment

in journalism, is it okay to use in the headline a quote with an obvious grammatical error?” – in the end that was the question left with me on a rappler.com article that i saw posted in twitter.

we’re not a journalist, didn’t even take up journalism in school. the closest we came to journalism was to write a few articles for the school newspaper in college, the blogs we have here but most of it is we just consume a lot of news and articles published in newspapers, magazines and in the last few years the internet.

we saw a tweet by maria ressa, big boss at rappler.com with the headline “tacloban : ‘barely any houses standing’” . we are also not an english teacher, at most we write in english at work but alarm bells went off when we read that headline. we thought the headline had an obvious grammatical error – “houses” should not be plural, it had an unneeded letter “s” on it.

rapller houses

the headline didn’t sound right. we felt it was very difficult to read and caused some pain when reading it.

utak

maria ressa was kind enough to respond:

photo (1)

we were left with a question – is it okay in journalism, for a news website to put on the headline something that is obviously wrong grammar just because it is a ‘direct quote’, meaning these were the exact words spoken by the person interviewed?

the point we raised was, fine it’s a direct quote (and the article did show it was a quote), but what harm will it do if the media outlet took the liberty to change the quote to make it grammatically correct? will the person quoted complain that his words were not directly quoted? we thought there will be no harm if it was corrected. in a succeeding tweet, i said this was the first time that i had read an obvious grammatical error in a headline from a news outlet.

anyone has an answer to my question?

postscript : rappler.com had revised / updated that article and completely changed the headline. click here :   http://www.rappler.com/nation/43285-initial-reports-damage-tacloban-city

Atom Araullo’s News Porn on super storm Yolanda

November 9, 2013 1 comment
posted this morning, on atom's news porn video

posted this morning, on atom’s news porn video

like everyone else in the philippines, i was glued on TV to watch news footages of the effects of super typhoon Yolanda on the country. i watched ABS-CBN’s TV Patrol and this news footage by atom araullo was the first to be shown in the newscast.

watch atom araullo’s news porn here :

the moment we saw that footage, we knew it will be a big hit and most specially among the ladies. with that in mind, we sent out these tweets almost immediately after the footage was shown on TV:

read tweets from bottom to top, tweet at bottom was sent out first

read tweets from bottom to top, tweet at bottom was sent out first

and we were  right.

the first tweet (bottom) got dozens and dozens of retweets from mostly women, a large number of them from people we do not know and do not follow at twitter. we had not put atom araullo’s twitter name (@atomaraullo) and yet it got a lot of retweets. that means many in twitter, many of them women were searching for atom araullo’s name. of course as our tweets were getting retweets, many more twitter users read it and reacted to it.

we have been reading on twitter that atom araullo is a news heart throb among the ladies. we saw proof of that first hand during the Million People March at the Rizal Park. we were going around the park and saw this guy walking and often getting stopped by women who asked photos and selfies to be taken with the guy. it caught my attention as there were few times he was not stopped by women. i asked the people i was with who it was and they told me it was atom araullo from abs-cbn.

there were many very interesting tweets from ladies that followed my tweet on atom araullo. stuff like panties may have dropped, the need to cross the legs of ladies, some wanted to go to tacloban to be with atom and this thing about ovaries of ladies. in twitter, when women refer to their ovaries, it usually means they have the hots for someone. that is opposed to the “heart” which typically means “love”. when “ovaries” are mentioned, it is “lust”. i thought this episode on philippine tv created a new term – News Porn.

atom news porn

today, abs-cbn posted a new article on the atom araullo video saying his news video trended worldwide and from tweets, many said CNN kept playing back atom’s news video.

atom daring

video at the abs-cbn article posted here, above

read in full here : http://www.abs-cbnnews.com/lifestyle/11/08/13/daring-atom-araullo-coverage-yolanda-trends-worldwide

we thought it would be a good idea to put everything here for the ladies to appreciate and yes to have them watch atom araullo’s news porn.

—-

just in over twitter:

atom thor

screencap of atom araullo saving people in neck deep flood water:

20131109-193058.jpg

most stupid thing that happened in TV broadcast history – oakland TV station on the Asiana flight 214 crash

July 15, 2013 Leave a comment

this must be one of the most bizarre and most stupid thing to happen in the history of broadcast television in the world. this happens only in comedy skits on TV or in Hollywood movies but this one happened in real life and yes in the US where the internet is pervasive and information everywhere in an instant.

this is what happened:

SFO crash coverage: KTVU apologizes for major blunder

On Friday’s noon newscast, the Oakland station claimed it had “just learned the names of the four pilots on board” the jetliner that crashed at SFO last Saturday and ran the names on screen. However, it quickly became apparent that the names were wrong — somehow supplied by a devious prankster.

About 15 minutes later, the station corrected its mistake, but claimed an NTSB official had confirmed the names. A further apology was issued online by KTVU vice president and general manager Tom Raponi:

“We sincerely regret the error and took immediate action to apologize, both in the newscast where the mistake occurred, as well as on our website and social media sites. Nothing is more important to us than having the highest level of accuracy and integrity, and we are reviewing our procedures to ensure this type of error does not happen again.”

source : http://www.mercurynews.com/entertainment/ci_23651031/sfo-crash-coverage-ktvu-apologizes-major-blunder

20130715-083104.jpg

the TV station aired the pilots names, above.

when i read that, i had to pause for a few seconds as i collected my jaw which dropped somewhere on the floor on my feet. then this question i asked myself – “really, nobody saw there was something, in fact 4 things wrong in those four names??!!”

these were the names of the pilots that they had on the tv screen :

  • captain something wrong
  • we too low
  • holy fuck
  • bang ding ouch

okay, i admit it took me two seconds to figure out the number 2 name, but the rest i immediately picked up on them. really – holy fuck (3rd name)? you can’t get that? the four names were even in their proper sequence of events during the crash, starting with something is wrong to end with the sounds of the crash.

the anchor woman who read them aloud was even very careful in reading them, delivering them much slower than usual which actually makes it easier to understand what they meant. for her not to get what the words she was saying is beyond me.

what were they thinking?

ans what the hell were they doing?

 

%d bloggers like this: