Archive
a lawyer’s exhaustive take on Manny Pacquiao’s tax problems or “why Pacquiao’s lawyers & accountants failed him”
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.
jessica sanchez sings US national anthem in pacquiao-bradley boxing match
did lack of focus make manny pacquiao lose the boxing match to timothy bradley?
we saw it for the first time when pacquaio fought marquez – pacquiao did not seem to be the same boxer we all admired. in fact in that fight many wondered why pacquiao won the fight. it was said allowed – marquez should have won it.
all of us got shocked when bradley won in a split decision today. the rounds seemed to go to pacquaio or are we just used to seeing pacquaio win that we blinded ourselves into thinking pacquaio was winning the fight?
non filipinos may not know it but manny pacquaio, the world class boxing champion who has beaten every great fighter after the next in recent years is not just a boxer in the philippines. pacquiao since before the marquez fight has become a philippine congressman, weekly tv show host, singer, band member and the most recent a born again christian who quotes the bible in each and every occasion he is in.
he used to have very hectic and serious training before a fight. but starting during the marquez fight, his preparations for his fight changed. pacquaio constantly stopped his training during the marquez fight preparation with appearances in events in baguio where he trains and even goes down to manila to attend events.
he basically did the same thing in his preparation for the bradley fight but this time his excuse for breaking his training was to conduct bible studies and give religious talks when invited by groups. we don’t know how the religious groups have managed it but for some reason they were able to get to pacquiao and get him to break his training for these bible studies and engagements.
we do not know why manny has embarked into these multiple roles of his. we wonder if manny does not yet understand his place in philippine history. has he been taking these additional roles to enlarge or even find his place in philippine history.
pacquaio does not seem to understand he is already one of the greatest filipinos in philippine history and that is as one of the greatest filipino boxing
manny pacquiao breaks his training to lead a bible study
fighter. he is loved for it and nobody is greater than him in that role. taking in other roles like congressman, tv host, singer and bible minister will not really add to his greatness and make filipinos remember and admire him more, they can only water down what he is already in our minds and hearts. and this watering down may show in his fights.
and that is perhaps what happened today. the lack of focus on what he does and what he is great for may have cost manny the fight against bradley.
the fight today was delayed for some time. the news reports says it was delayed as pacquaio wanted to finish watching the boston celtics and miami heat game 7 for the eastern conference title. the basketball game was on its last few minutes and pacquaio, a celtics fan wanted to finish the game. and true enough after the celtics lost the game, pacquaio moved to another oom to have his gloves placed on him.
that was just one incident that shows pacquaio has lost focus on boxing. it seems unthinkable that a world class boxer who is about to fight a much younger fighter decides to watch a basketball game on tv rather than put his mind 100% into the fight which was about to happen in less than 10 minutes.
pacquiao has won many of his most difficult fights not just on the basis of skills and brawn but on the mental side. he won his fights by outwitting his much bigger and stronger opponents. on the bradley fight, pacquaio’s mind may have been on being a congressman, singer. band member , tv show host, bible pastor and the most recent a boston celtics fan.
Timothy Bradley upsets Manny Pacquiao on split decision
By Mark J. Rebilas, US Presswire
LAS VEGAS — It appears the new Manny Pacquiao is not the same as the old Manny Pacquiao.
Pacquiao, who turned to religion this year, had won championships in a record eight weight divisions, and he appeared to dominate his fight against Tim Bradley. But it was Bradley who was awarded a split decision, handing Pacquiao his first loss since 2005 Saturday night before a capacity crowd at the MGM Grand Garden.
Bradley remained undefeated, improving his recored to 29-0, with 12 KOs. Pacquiao fell to 54-4-2, with 38 KOS.
Nearly everybody on media row, including HBO’s Harold Lederman, scored the bout overwhelmingly for Pacquiao. Lederman had it 119-109. But the judges at ringside, in a stunning decision, saw it otherwise. And the crowd let them know how they felt, raining boos as HBO’s Max Kellerman tried to talk to the fighters afterward.
Top Rank Chairman Bob Arum came over to media row and said he had it 10 rounds to 2 for Pacquiao, and said even Bradley’s manager had it 8-3 for Pacquiao.
“We’ll make a lot of money on the rematch, but this is (expletive) nuts. People don’t even know what they’re watching. They’re trying to kill boxing,” the 81-year-old Arum said.
Ringside judges Duane Ford and C.J. Ross score the fight 115-113 for Bradley. Judge Jerry Roth gives it 115-113 to Pacquiao.
that nasty feeling that Manny Pacquiao didn’t deserve to win over Juan Manuel Marquez
i am as filipino as anyone else and as one i am a great fan of manny pacquiao as many of us are. like the rest of us, we all stop time to watch pacquiao’s every fight.
but after watching the manny pacquaio – juan manuel marquez fight and pacquiao winning by a majority decision, i am left with this nasty feeling that he did not deserve to win the fight.
marquez outclassed pacquaio. the age disadvantage that marquez had didn’t show at all as towards the middle of the fight, pacquaio seemed confused. perhaps because he could not figure out a way to win over marquez?
marquez is known to be a very good counter puncher. the coaching staff of pacquaio knew that, they talked about it quite often but it appears they did not prepare pacquaio for it. there was no strategy on how pacquaio is supposed to deal with the counter punches of marquez. it was the counter punches of marquez that kept piling up points in favor of marquez.
marquez developed a very good defensive stance, he would very often step back, move around the ring to avoid the punches of pacquiao. and for every punch pacquaio throws, marquez throws a counterpunch.
pacquaio on the other hand didn’t seem to have a winning strategy. he obviously wanted to knockout marquez but there was no strategy on how to get there. pacquiao appeared to be just waiting for an open opportunity to knock him out, no game plan whatsoever. but with marquez having developed a superb defense strategy, the opportunity for a knockout never came.
Statistics: Power punches thrown- 274 Pac, 254 Marq; Power connected – 117Pac, 100 Marq Total thrown- 578 Pac, 436 Marq; Total connected 176 Pac, 138 Marq
this is a big disappointment. we think pacquiao has won many of his fights anchored on two pillars – pacquaio’s skills and the excellent strategy the coaching staff devises for pacquaio to win over even bigger and more experienced boxers but in this fight, this did not show.
Juan Manuel Marquez interview: “I might retire from boxing because of this fight.”
“I believe i really have to KO Manny but even if I do, they might help him up and give him the win anyway. I don’t know what else I need to do.”
pacquaio didn’t seem to have the speed he used to have. marquez prepared for it very well by stepping back and throwing a counter punch, the distabce between the two fighters are apparent with pacquiao seemingly over stretched.
pacquiao was the more aggressive fighter while marquez like most of pacquiao’s other opponents was a defensive fighter. marquez mostly waited for pacquaio to make a mistake. at minimum we think this fight should have been a draw to a split decision.
there is an upside to this fight for pacquaio. if mayweather was watching this fight, he would for sure be encouraged to agree to fight pacquaio as pacquaio has shown a lot of weaknesses in this fight. mayweather won decisively over marquez in their previous fight. with manny unable to win any round in a decisive manner, mayweather should feel figthing pacquaio will be a walk in the park.
what happened to pacquaio? aside from poor training and weak strategy, the problem was pacquiao himself. we think pacquaio just has too many roles on his plate. pacquiao used to have only a single role – a world class champion fighter and that was all he did. he had focus then. now, aside from being a champion fighter, he is a congressman, a tv host, philanthropist and celebrity. he would squeeze in any one or two of the those additional roles during training. of all the roles pacquaio had, we think world boxing champion would be the most demanding and should be given all his attention.
we love pacquaio because he is the ordinary pinoy who turned himself into a world class champion out of sheer determination, hard work, training, smarts, intelligence and skill. none of those showed in today’s fight.
judges scores: Glenn Trowbridge scored 8 rounds for Pacman; Dave Moretti scored 7 rounds for Pacman; Robert Hoyle 6 rounds for Pacman
pacquaio wins over margarito by unanimous decision, fight should have been stopped at the 11th round
manny pacquiao showed total class in his fight against margarito – weight, height and strength did not matter and was ne
gated by speed, smarts, skills and excellent coaching and training.
every round was won by pacquiao and we thought the fight should have been stopped on the 11th round. pacquaio looked at the referee on that round, as if asking the referee to stop the fight. pacquaio simply beat margarito at will.
margarito
‘s face was a mess with both sides bloodied and puffy. he may have broken a bone on one of his cheeks.
with this win, pacquaio gets another title, his eight, something no other boxer in history has achieved.
poll results: fans think margarito will win by knockout over pacquiao. vote here
manny pacquiao meets SF Giants star pitcher and half-filipino tim lincecum
Giants bats erupt against Lee; win Game 1 vs. Rangers 11-7
SAN FRANCISCO — It was like seeing Bill Gates standing in the unemployment line or Rush Limbaugh shooting hoops with President Obama.The San Francisco Giants did the unimaginable Wednesday against the Texas Rangers in Game 1 of the World Series. They knocked the mystique and aura right out of burgeoning postseason legend Cliff Lee, cruising to an 11-7 victory in front of a frenzied crowd of 43,601 at AT&T Park.
BOX SCORE: Giants 11, Rangers 7GALLERY: Images from the 2010 postseasonBONDS ERA: Aura alive, though hard to findThe winner of Game 1 has taken 11 of the last 13 World Series. With three more victories in this best-of-seven series, the Giants will have their first championship since 1954.
“This give us a lot of confidence,” said second baseman Freddy Sanchez, who led the Giants’ attack with four hits, including three doubles, and three RBI. “We believe in ourselves.”
read here: http://www.usatoday.com/sports/baseball/2010-10-27-rangers-giants-world-series-game-1_N.htm
clottey in fight with pacquiao not to win it?
it was not at all a fight. only one man fought, manny pacquaio in all rounds did so while all that clottey did was defend himself with few punches thrown. there was no doubt that it was a pacquiao win as clottey clammed up in his defence, hardly throwing a punch.
it looks like clottey forgot that in boxing, defense is not offense. in boxing defense does not earn points, throwing punches does.
clottey’s corner knew it. at some point his handler told him they are losing the fight and he needs to take chances and throw punches. but he did not listen and did the same thing as what he did most of the time – his hands up on his face covering most of the targets boxers go for.
the whole thing seemed like clottey was in the fight not to win it but just go the distance in a loss. that is exactly the opposite of what pacquiao did. even though clottey has his hands over his face and much of his body for maybe 95% of the time, pacquiao did not give up and kept on trying to get his hands down and more importantly find a way to land ounches on his opponent.
pacquaio could have reduced to one half the number of punches he gave clottey and he could have still won the fight and earn the guaranteed millions at the end, but he did no such thing. pacquiao was there to win, score and give the fans something to be awed with even though he had an uncooperative opponent.
every fighter knows if you can’t deliver on a knockout, the way to win the fight is to land punches on your opponent. clottey made too few attempts to land a punch and instead focused on covering up. that is not a boxing strategy to win, it is a strategy to go the distance in a loss.
it is possible that clottey was just waiting for pacquiao to make a mistake to allow him to throw one lucky punch. things like pacquaio to slip or something or take a nap in the middle of the ring.
the problem with that strategy is the word “lucky”. “lucky” does not come all the time. in fact it rarely happens. the other weakness of that strategy is that pacquiao is a master fighter, he is not one who allows his opponents to have lucky punches. in boxing, “lucky” is not something you wait for, it is something you create.
even manny does not rely on “lucky”, he follows a strategy born out of very rigorous study and training. luck has nothing to do in the fights of manny. and we saw that in this fight. manny simply did what he knows best – fight, fight and fight more.
when the fight ended, the question on who won the fight was totally settled, the only question left was – what round did clottey win. and true enough one judge awarded all the rounds to pacquaio.
conclusion – pacquaio can win over much bigger opponents. clottey needs to learn that punching is what gets points in boxing.
Clottey, known for his defense, took this fight to a ridiculous extreme. The bell for each round rang, Clottey put his gloves upside his head and sauntered out toward Pacquiao, who hit him with everything. The only mistake Pacquiao’s camp made was not bringing a kitchen sink.
http://articles.latimes.com/2010/mar/13/sports/la-sp-dwyre-pacquiao-20100314
arnel pineda to sing philippine national anthem at pacquiao-clottey fight
arnel pineda is a very good singer. he also sings with a passion. we think this will be the best yet.
Arnel Pineda to sing anthem in Pacquiao-Clottey bout
MANILA, Philippines — It’s confirmed.
Arnel Pineda, the Filipino front man of popular American rock band “Journey,” will sing the Philippine national anthem in Manny “Pacman” Pacquiao’s much-awaited fight with Ghanaian Joshua “The Grand Master” Clottey on March 13 (March 14 in Manila) at the Cowboys Stadium in Dallas, Texas.
In an exclusive interview with abs-cbnNEWS.com, Pineda confirmed that he was invited by Pacquiao to sing “Lupang Hinirang” in his upcoming fight.
“Pupunta ako sa Dallas to sing sa laban ni Manny [Pacquiao].This Thursday [ang alis ko]. (I am going to Dallas this Thursday to sing in Pacquiao’s fight.),” Pineda said.
“I’m really happy kasi matutuloy na. Nahihiya na ako kay Manny kasi pangatlong invitation na ito sa akin. Baka kasi isipin ay iniisnab ko. So finally, matutuloy na. (This is my third invitation from Manny who might think I’m snubbing him. I’m happy this is finally pushing through), ” he said.
manny pacquiao’s movie “wapakman” is last in MMFF 1st day earnings, does not even reach P1M
manny pacquiao is the undisputed most popular man in this country. every filipino stopped whatever they were doing in his last fight to 
watch him win his fight. but filipinos appear not to have the same attitude when it comes to pacquaio the movie star – most did not bother to stop to watch pacquiao’s “wapakman” movie but watched the other movies instead.
the first day gross of pacquiao;s movie was 7th out of 7 entries to this years MMFF, earning only P750T, not even making P1M. that P1Million is most likely just a fraction of what they paid pacquiao to appear in the movie.
that makes us pause to think – we all love to watch pacquiao as a boxer, we do not care too much to watch him as movie star and not even as politician. pacquaio lost the first time he ran for congressman. he is again running now, we wonder if he can win this time?
the view we have taken is that he should not run for congress (read here, click: manny pacquiao should not run for public office – he can do more for the people if he remains a boxing champion than as a public official) and just remain as a champion boxer. with his movie being last at the box office, is this telling him he should have not run for congress in 2010?
Seven-time world champion Manny “Pacman” Pacquiao has failed to bring his billion-peso punch to the box office.
Pacquiao’s superhero flick “Wapakman” landed in last place, earning only P750,000 on the first day of the two-week Metro Manila Film Festival.
According to official box-office records released by the MMFF, through executive committee member Ric Camaligan, the top slots were a close three-cornered fight among special-effects movies: “Ang Panday,” “Ang Darling Kong Aswang” and “Shake, Rattle & Roll XI.”
“Ang Panday,” a fantasy-action epic top-billed by actor-politician Ramon “Bong” Revilla Jr., earned P16.9 million nationwide. Coming in second was the Vic Sotto horror-comedy “Ang Darling Kong Aswang,” with P16.8 million. In third place is the long-running, all-star cast horror trilogy franchise “Shake” from Regal Entertainment, with P16.2 million.
Although “Wapakman” is also a special-effects-laden action flick, it didn’t attract the viewers who usually troop to Pacquiao’s prizefights that were shown via satellite in moviehouses, noted filmmaker Jose Javier Reyes.
Reyes, the director behind two MMFF top-grossers back-to-back (“Kasal, Kasali, Kasalo” in 2006 and “Sakal, Sakali, Saklolo” in 2007), offered a theory on Pacman’s lackluster box-office performance: “Filipinos adore him as a prizefighter… as an athlete, but apparently not as an actor, singer… not even as a politician.”
Reyes recalled that Pacquiao lost in his first Congressional bid against Rep. Darlene Antonino-Custodio in South Cotabato in 2007. He is running again in next year’s election, for a Congressional post in Saranggani.
Reyes recounted that Pacman’s entry in the MMFF two years ago, “Anak ng Kumander,” was also a tail-ender at the tills, earning barely P2 million by the end of the festival.
“People will stop their lives to watch him fight in the ring, but it seems they will not go out of their way to watch him goof around in a movie,” Reyes pointed out. “He is a real-life hero; not a superhero.”
There is also speculation in the entertainment industry that the rumors of an extra-marital affair linking Pacquiao to “Wapakman” co-star Krista Ranillo didn’t help in promoting what was ostensibly a family movie—much in the same way that gossip of an illicit romance with “Kumander” co-star Ara Mina didn’t help that earlier film’s performance at the box office either. “There is a disconnect, publicity-wise. That’s possible,” said Reyes. “But in Pinoy macho society, there’s nothing too scandalous, shocking or salacious about the gossip regarding Manny and Krista anyway.”
In an earlier interview Pacquiao said: “Sana panoorin ng mga intrigero ang pelikula namin. Sayang naman ’yong intriga pag hindi kumita ang pelikula? (I hope the intrigue-mongers watch our movie. What’s the use of the intrigues if our movie doesn’t make money?)”
From all indications, the controversy didn’t contribute positively to the film’s box-office standing.
“He is an icon. A legend. He has to know his limits, his parameters,” said Reyes. “As a media personality, his biggest achievement is that he gave the world his mother, Dionisia, who is such a colorful character.”
Rounding out the box-office results of the first day of the MMFF, now in its 35th year, are the romance drama “I Love You, Goodbye,” with P11.7 million; the comedy-drama “Nobody, Nobody But . . . Juan,” with P8 million; the Chinese family saga “Mano Po 6: A Mother’s Love,” with P6.9; and “Wapakman,” with P750,000.
new manny pacquiao-krista ranillo baguio photos
new photos of manny pacquiao and krista ranillo together in baguio appear online. these new photos now have mat ranillo, krista’s dad in them. looks like it was a family affair for thhe ranillos.
MANILA – Following People’s Champ Manny Pacquiao’s denial, new photos of him and young sexy actress Krista Ranillo together in Baguio City continue to spread online.
In recent photos sent to abs-cbnNEWS.com, the two were seen eating at the Manor Hotel in Baguio City together with Krista’s father, actor Mat Ranillo III, and other people.
The sender claimed that the photos were taken last September 27 when Pacquiao was training for his November 14 fight with Miguel Cotto of Puerto Rico.
Last week, photos of the boxer and the actress, together with Pacquiao’s entourage, in Camp John Hay Club House and Baguio Cathedral were also sent to ABS-CBN News.
Pacquiao and Krista’s talent manager have both denied the alleged affair. Pacquiao even apologized to the Ranillo family.
Krista, who is still in the United States, has yet to issue a statement on the issue. Mat, on the other hand, admitted in his text message to the “The Buzz” host Boy Abunda that “the family is deeply hurt with this insanity.”
Mat also lamented that his family has “been accused and abused, but
we’ve forgiven those who has wronged us even though they know the truth and still fabricate lies.”
http://www.abs-cbnnews.com/entertainment/11/23/09/new-photos-pacquiao-krista-baguio-surface
manny pacquaio denies affair with krista ranillo
all of a sudden, everything is fine with pacquaio and jinkee, his wife. it feels like a miracle happened while they took a flight from the US back to manila. all the crying and drama at the mass between manny and jinkee are gone, just like that.
we are glad for jinkee and manny. and we suppose also for krista. it looks like a magic wand made eveyrthing right.
we do not think this will permanently go away. we think we will hear more about this. by then, we will know if this is for real or as some are now saying it is just a publicity gimmick for the pacquiao-krista movie.
Pacquiao denies Krista affair, offers apology
By Bayani San Diego Jr.
Philippine Daily Inquirer
First Posted 01:10:00 11/24/2009MANILA, Philippines—Finally, a denial from the pound-for-pound king.
After weeks of speculation, boxing icon Manny Pacquiao categorically denied his alleged illicit affair with actress Krista Ranillo. He also apologized to Krista’s family for the intrigues caused by their purported non-romance.
In an interview aired on GMA 7 on Sunday night and on the news program “24 Oras” Monday, Pacquiao said in Filipino: “We’re just good friends… I didn’t mean to destroy your family… the public just rode on the issue.”
There have been rumors circulating in the tabloids and blogs that the scandal was concocted to promote Pacquiao and Krista’s coming movie, “Wapakman,” an entry in next month’s Metro Manila Film Festival.
Asked to comment on this, Pacquiao made a parting shot. “Everything will be right again after the movie opens,” he said in Filipino.
Ranillos react
manny pacquiao’s rumored mistress krista ranillo’s lesbian french kiss with mocha
Mocha spotted kissing Krista Ranillo!Controversial singer Mocha who made the news when photos of her kissing fellow Mocha Girl Hershey were published in a tabloid without her knowledge may soon bemaking the headlines again after she was spotted kissing fellow Maxim Magazine columnist Krista Ranillo. This took place as Mocha, Maxim’s cover girl for the month of April, was doing a series of interviews for the men’s magazine last March 31.
Mocha was just finishing an interview when Krista arrived at the Maxim offices to do some paper work. It was the first time that the two had met and they hit it off right away with Krista even signing a copy of her March Maxim cover and Mocha doing the same.
After talking about their respective columns, Mocha, who admits she is bisexual, was overheard telling Krista, “Mag-kiss tayo,” at one point. Krista answered with a laugh and soon the two went off with Mocha’s manager and some of the Maxim staff. The two went to a secluded spot where they proceeded to kiss for several seconds while cameras were trained on them.
Most of the people who witnessed the scene were shocked since Krista, who had a rather conservative image before she became Maxim’s sex and relationship columnist, was unexpectedly open to kissing another woman, even giggling about it afterwards. The staff admitted that it was an impromptu meeting. Onlookers revealed that it was a “very hot encounter” and that both women were really into it.
Krista later revealed that it was her first time to kiss a girl, since the Pieta star is straight and has a long time boyfriend. Mocha admitted that although she was surprised Krista agreed to the kiss, she’s proud that she was Krista’s first. Mocha even laughingly said, “She’s a good kisser!”
click photos for larger views:
more on krista: manny pacquiao’s rumored GF krista ranillo’s lesbian french kiss with mocha
click here: get to know krista ranillo, manny pacquiao’s rumored squeeze
click here: looking for a manny pacquiao-krista ranillo sex video scandal? krista’s video here
click here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
click here: videos on manny pacquaio and krista ranillo scandal
tell us what you think about this affair, VOTE in the manny-krista scandal poll, click here: videos on manny pacquaio and krista ranillo scandal
videos on manny pacquiao and krista ranillo scandal
more on krista: manny pacquiao’s rumored GF krista ranillo’s lesbian french kiss with mocha
click here: get to know krista ranillo, manny pacquiao’s rumored squeeze
click here: looking for a manny pacquiao-krista ranillo sex video scandal? krista’s video here
click here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
click here: videos on manny pacquaio and krista ranillo scandal
tell us what you think about this affair, VOTE in the manny-krista scandal poll, click here: videos on manny pacquaio and krista ranillo scandal
get to know krista ranillo, manny pacquiao’s rumored squeeze
MANILA – Actress Krista Ranillo (born Cristalle Lauren Tupaz Ranillo) is the talk of the town these days because she is being linked to Filipino boxing superstar Manny Pacquiao.
But very little is known of the 24-year-old sexy starlet, who has graced the covers of numerous men’s magazines and starred in racy independent films.
—-
She earned a degree in Interdisciplinary Studies with tracks in Communication Arts and Psychology in 2007, and was reported to be a consistent Dean’s Lister.
In her school yearbook, Aegis ’07, a write-up describes her thus: “Everyone beware of Krista Ranillo! With her angelic face, sweet smile, gorgeous body, and brains to die for, she seems heaven-sent.”
“This religious, charming, talented artista/model/everything-else princess seems too good to be true,” the write-up states, with glowing reviews of her loyalty and warmth as a friend.
However, the writer notes that Ranillo also has a naughty side.
“But behind that innocent facade lies a mischievous little devil who can make you believe that you can only buy blue books in the States and and that you missed a very important quiz when you were absent,” it states.
Of her “wild side” the write-up goes: “When you’re with Krista, you’re sure to be laughing your head off with all her hilarious tricks and quick quips. It doesn’t matter what you do together, for she’s always ready to go along with anything spontaneously crazy.”
She is described as a responsible student who “finishes her papers early so she can spend the weekend with her friends” and was often described by peers as being aloof.
“Often one of the first to rally loudly for a free cut in class, Krista is actually quite a nerd!” the text states. “Though some may think she’s ‘mataray’ because she hardly hangs out in school, she’s actually sleeping at home!”
“Truly, Krista Artista is a walking contradiction. Angelic but wicked, funny but serious, silly but nerdy, social but anti-social, sweet but naughty, caring but mischevious,” the write-up says.
Already having the makings of a celebrity, Ranillo’s batchmate ends the write-up with: “Can I have your autograph?!”
read in full here: http://www.abs-cbnnews.com/lifestyle/11/19/09/who-krista-ranillo
more on krista: manny pacquiao’s rumored GF krista ranillo’s lesbian french kiss with mocha
click here: get to know krista ranillo, manny pacquiao’s rumored squeeze
click here: looking for a manny pacquiao-krista ranillo sex video scandal? krista’s video here
click here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
click here: videos on manny pacquaio and krista ranillo scandal
tell us what you think about this affair, VOTE in the manny-krista scandal poll, click here: videos on manny pacquaio and krista ranillo scandal
pictures of manny pacquiao together with krista ranillo in baguio surface in the internet
is this none of our business? but manny pacquiao is a national celebrity, the greatest today – his life on and off the ring is public property. he is not only a national celebrity, he is global and that is why there is a video of manny and krista taken and posted in the internet when they went to the US tv show for manny’s guesting.
manny before this the alleged krista-manny affair was perfect for us. well, not really – he has problems with speaking in english but that we don’t mind, we still think he is perfect. aside from being a world-class champion boxer and making global boxing history, we think he is perfect with a beautiful wife, jinkee always behind him, a quirky but loveable mother and very cute and good looking kids. will manny still be perfect in our eyes after krista?
they are denying there is anything to it. but these pictures in baguio is something else and belies the denials. why would krista be with manny in baguio for his training? why not his wife? there are other questions – how come jinkee did not know about it? and why was she not in baguio? but that is beside the point for now.
we think they will eventually admit to it. there is just too much pictures going around to deny it. we do not think there is any denying what it means that krista was in baguio with manny during his training.
what was manny thinking? it’s amazing how he can think bringing krista to baguio with him will not be found out. we have always thought manny is often times clueless about things. this one is just one of a string that confirms he is clueless.
this will get very ugly before it gets better. hold on to your seats!
check this out: new manny pacquiao-krista ranillo baguio photos
more on krista: manny pacquiao’s rumored GF krista ranillo’s lesbian french kiss with mocha
click here: get to know krista ranillo, manny pacquiao’s rumored squeeze
click here: looking for a manny pacquiao-krista ranillo sex video scandal? krista’s video here
click here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
click here: videos on manny pacquaio and krista ranillo scandal
tell us what you think about this affair, VOTE in the manny-krista scandal poll, click here: videos on manny pacquaio and krista ranillo scandal
we invite readers, specially those who were at baguio when manny pacquiao was there for training to send us pictures of manny pacquiao and krista ranillo for publication in this blog. please email to wawam.email@gmail.com
Baguio photos of Pacquiao, Krista surface
MANILA – The alleged affair between Manny Pacquiao and Krista Ranillo continues to heat up.
Despite the denial and “no-comment” remark from both camps, pieces of evidence – photos and video – that
purportedly prove the romance between the two have surfaced on the Internet.
A video of Pacquiao and a woman, believed to be Ranillo, leaving the “Jimmy Kimmel Live!” show in the United States has been posted on video-sharing Web site YouTube.
Pacquiao guested in the late-night talk show before his match with Miguel Cotto of Puerto Rico.
The footage has been posted by celebritynationVids that also wrote: “I caught boxing champion Manny ‘Pacman’ Pacquiao leaving the Jimmy Kimmel Live show. Manny didn’t bother to sign the autographs for about 70 fans who were there to show their support to him. He was with a woman who wasn’t his wife. So that’s probably why he didn’t stop!”
read in full here: http://abs-cbnnews.com/entertainment/11/19/09/baguio-photos-pacquiao-krista-surface
manny & krista arrive at the hotel to check in (double click photos for bigger view):
read more on this here: Pacquiao victory eclipsed by Krista Ranillo ‘affair’
pictures of krista here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
krista was with manny in baguio: pictures of krista ranillo together with manny pacquaio in baguio surface
looking for a manny pacquiao-krista ranillo sex video scandal? krista’s video here
uso ang mga sex video scandal. ang pinakasikat yung haytden kho-katrina halili sex video scandal na maraming chapter na lumabas sa internet. meron pa ngang iba pang version kasama ang ibang mga GF ni hayden. hindi tayo nakatulog don, inabangan natin lahat.
meron din kaya tayong makikitang manny pacquiao-krista ranillo sex video? lahat naman tayo may cell phone na may video recording capability. at sigurado akong may video camera si pacman.
meron na kayang sex video ito?
tell us what you think about this affair, VOTE the manny-krista scandal poll, click here: videos on manny pacquaio and krista ranillo scandal
read more on this here: Pacquiao victory eclipsed by Krista Ranillo ‘affair’
pictures of krista here: trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
krista was with manny in baguio: pictures of krista ranillo together with manny pacquaio in baguio surface
Pacman in tri-cornered fight outside ring?
Philippine Daily Inquirer
First Posted 02:08:00 11/19/2009MANILA, Philippines—Boxing superstar Manny “Pacman” Pacquiao Wednesday brushed off rumors that his marriage was on the rocks amid persistent reports that he flew a starlet and her whole family to Las Vegas to watch him win a record seventh world title.
In an interview aired over ABS-CBN as he prepared to fly home to a hero’s welcome on Friday after taking Miguel Cotto’s World Boxing Organization welterweight title in Las Vegas, Pacquiao sidestepped the issue. Again.
Pacquiao, 30, instead admonished the local press to report his achievements in the ring, “not the private lives of people.” He added, “I hope they honor the achievements that I have won for my fellow Filipinos.”
The day before, the champion was just as evasive, telling another TV crew, “Why don’t we just enjoy this victory?”
The glow from Saturday’s one-sided contest has been tarnished by reports that while in the United States, Pacquiao stayed in a different hotel—apart from his wife, Jinkee, with whom he has three children. Jinkee has since been shown twice on television, in tears.
According to the reports, the champ paid for the air tickets and hotel accommodation of Filipino starlet Krista Ranillo and her family, who all watched the bout live, further fueling rumors of a romantic liaison.
On Nov. 13, Philippine Daily Inquirer sports columnist Beth Celis wrote that Pacquiao had “blushed like a schoolboy after his secret crush was revealed to the world.”
trouble at the manny pacquiao-jinkee home. manny has a mistress? meet krita ranillo, manny’s squeeze, here!
in the news tonight, there might be trouble in the manny pacquiao home. and trouble is spelled “krista ranillo”. krista is manny pacquiao’s leading lady in his yet to be released movie.
during the celebration mass at LA, video showed jinkee, pacquaio’s wife in tears. it was a coincidence that the officiating priest’s sermon was centered on husband-wife relationships. at the peace be with you part of the mass, manny who was beside jinky extended his hand to give her a hug but she refused the hug. instead, jinkee hugged her friend who was beside her and manny’s walked to manny and hugged her son.
view video here:
krista ranillo, the woman whose name was spelled trouble, was with manny during the jimmy kimmel live tv appearance of pacquaio in the US.
this was caught in a video, here:
Krista Ranillo flatly denies Pacquiao, pregnancy rumors
By ALEX VALENTIN BROSASNovember 18, 2009, 11:24pmSexy actress Krista Ranillo has categorically denied romantic involvement with boxing champ Manny Pacquiao in a chat interview aired on GMA-7’s “24 Oras,” Nov. 18.“I’m still with Dom,” said Krista, referring to her boyfriend-director Dominic Zapata.
Krista added that she is aware of the issue romantically linking her to Manny but she refused to elaborate for now.
“We’re still discussing when and how we would speak [about the issue],” she said.
In a text message sent to GMA-7, Zapata neither confirmed nor denied that he and Krista are still lovers.
“Suffice it to say that there are non-truths being told. I guess that’s all I’m going to say,” Dominic told GMA News.
The sexy actress also rebuffed rumors that she’s in that interesting stage.
“No dear, I’m not pregnant,” Krista told GMA-7 reporter Nelson Canlas.
At 5 p.m., Nelson was able to talk with Krista’s manager Arnold Vegafria who refused to comment on the matter until he speaks with his ward.
where in the world…
1mprayers
2thousand10
alexangelph
antenna1
dandansoy
doorkn0b
gloriavioleta
wawam
xyz123
WAWAM! after hours 
Most Recent Readers Comments