Category: Business Mirror

A TOTAL of 113 swimmers from eight of the 11 countries in Southeast Asia are seeing action in the 4th Southeast Asian Open Water Championships presented by the Philippine Sports Commission (PSC) that kicks off Friday at the Boracay Newcoast in Malay.

Beyond the sporting competition, the event is expected to showcase Boracay to visiting athletes, officials and spectators, reinforcing the role of international sporting events in promoting tourism and generating economic activity for host communities.

‘Indonesia had its Bali, Thailand had its Pattaya, and now the Philippines has Boracay to be proud of, so we can anticipate even more swimmers and tourists to watch the open water swimming meet,’ said Philippine Aquatics Inc. secretary general Eric Buhain.

Buhain-a former congressman-sportsman and swimming champion-cited the strong backing of the National Sports Tourism Inter-Agency Committee headed by PSC chairman Patrick Gregorio for its involvement in the project.

‘The event is another prime example where government, private stakeholders and National Sports Associations can pool their resources and efforts together in successfully staging an international sporting event,’ Gregorio stressed.

‘This sporting event not only advances the growth of open water swimming in Southeast Asia, but also shines a spotlight on Boracay island as a true gem of the region, while reflecting the warmth and hospitality of the Filipino people,’ PAI president Michael Vargas said.

PAI executive director Anthony Reyes said teams from Indonesia, Laos, Malaysia, Singapore, Thailand, Timor-Leste, Vietnam and host Philippines will compete in the championships sanctioned by the Southeast Asian Swimming Federation.

It’s the country’s inaugural hosting of the open water swimming showcase overlooking the beautiful 150-hectare tourism estate being developed by real estate giant Megaworld.

Buhain also recognized the full support of the Municipality of Malay under Mayor Frolibar Bautista and Aklan under Governor Jose Miraflores.

TEAM North skirted the so-called homecourt advantage to seize a commanding 7 1/2-4 1/2 lead over Team South in the Four-ball format at the start of the International Container Terminal Services Inc. North vs South Elite Junior Philippine Golf Tour (JPGT) Championship at the Pueblo de Oro Golf and Country Club here Tuesday.

The defending champions imposed their will early by taking control of seven of the 12 best-ball matches contested in three age groups to nearly match their 8-4 opening output they fashioned in ruling the inaugural showdown at The Country Club last year.

Zach Guico and Kingston Ching set the tone for the Northerners’ early charge, going 3-up after just seven holes against South’s Ethan Lago and Lucas Revilleza in the boys’ 7-10 division.

They never looked back for a convincing 5and4 victory that Zoji Edoc and Kenzo Tan complimented against Stephen Clementer and Darren Ong, 3and2, in another boys’ 7-10 duel.

Edoc highlighted their victory with a hole-in-one on the 80-yard No. 13 using a 54-degree club and a Taylormade TP5 ball.

Chan Ahn and Vito Sarines made it three straight for North with an equally emphatic performance in the boys’ 11-14 class where they defeated Ken Guillermo and Mio Woo, 6and4.

South stemmed the tide when Ralph Batican and Jared Saban fashioned a 4and2 victory over Javie Bautista and Jacob Casuga in the other boys’ 11-14 match, but the Northerners responded by taking three of the next four matches, sweeping the boys’ 15-18 encounters. They were also poised to dominate girls’ 7-10 duels as conditions grew hotter but Athena Serapio and Jehanne Mendoza blew a 3-up lead, enabling Blake Aguilar and Soleil Molde to force an all-square match, the only face-off that ended in standoff in the day.

Shin Suzuki and Santi Asuncion blasted Alexis Nailga and Clement Ordeneza, 4and2, while Jakob Taruc and Nathan Belandres ripped Sebastian Sajuela and Roman Tiongko, 5and4, in the boys’ premier side.

Jaicee Cervantes and Andrea Dee provided the other win in girls’ youngest division, a 5and4 rout of Vanya Go and Akeisha Yocte.

South answered in the girls’ 11-14 matches as Rafella Batican and Brittany Tamayo dominated Cailey Gonzales and Georgina Handog, 4and3, and Marqaela Dy and Zuri Bagaloyos drubbed Mavis Espedido and Quincy Pilac, 3and2, and picked up another win in one of the girls’ 15-18 encounters-a 2and1 triumph by Tashi Balangauan and Precious Zaragosa over Lisa Sarines and Rafa Anciano.

North closed the day with a 4and2 victory by Mona Sarines and Kendra Garingalao over Apple Gotiong and Lois Lane Go in the other girls’ premier-division faceoff to preserve its three-point cushion.

‘The game today was really unexpected’ Team North captain Joey Anciano said. ‘When we saw South’s lineup, they went all-out, so I wasn’t expecting anything. I just told the kids to play, trust their teammates, and they did.’

THE Manila Electric Company (Meralco) on Tuesday reported that it has restored electricity service to nearly all customers that were affected by service interruptions brought heavy rains and flooding in its franchise area.

‘Our crews and field personnel are working overtime to address concerns and safely restore power in areas affected by the Habagat. Rest assured that we will not stop until service is restored to the last affected customer,’ Meralco Vice President and Head of Corporate Communications Joe R. Zaldarriaga said.

As of 9:00 a.m. on August 18, customers affected by power outages are down to the last 2,000 from the 10,000 reported the day before, which were mostly affected by flooding. Majority of the remaining affected customers are in the provinces of Cavite and Quezon.

Meralco is still closely monitoring the weather conditions following the state weather bureau’s pronouncements that rains are expected to persist throughout the week.

Meanwhile, Meralco-through One Meralco Foundation (OMF)-also mobilized employee-volunteers for relief efforts to help communities severely affected by the Habagat. The Foundation has so far provided assistance to over 1,400 families in the provinces of Bulacan and Cavite.

Meanwhile, the National Grid Corporation of the Philippines (NGCP) has placed Visayas on red alert from 3:00 p.m. to 9:00 p.m. Tuesday.

The red alert status is issued when power supply is insufficient to meet consumer demand and the transmission grid’s regulating requirement.

From 1:00 p.m. to 3:00 p.m. and from 9:00 p.m. to 10 p.m., the Visayas power grid is on yellow alert. the NGCP said the grid’s operating margin is insufficient to meet the transmission grid’s contingency requirement.

Available capacity stood at 2,410 megawatts (MW) while peak demand reached 2,502MW.

There are eight power plants are on forced outage this month, one plant since July, three plants since June, seven plants since May, one plant since March, three plants since 2025, two plants since 2024, two plants since 2023, and one plant since 2021, while 13 plants are running on derated capacities, for a total of 836.9MW unavailable to the grid.

Taxes, including penalties, that are erroneously or illegally received can be refunded by the Bureau of Internal Revenue (BIR). These include (a) national internal revenue taxes erroneously or illegally assessed or collected, (b) penalties collected without authority, (c) amounts which have been excessively or in any manner wrongfully collected without authority, and (d) sums alleged to have been excessively or in any manner wrongfully collected.

Recovery is allowed only if the taxes and penalties are erroneously or illegally collected by the tax authority. An ‘erroneous or illegal tax’ is defined as one levied without statutory authority, or upon property not subject to taxation or by some officer having no authority to levy the tax, or one which, in some other similar respect, is illegal (GR 188497, April 25, 2012). For a claim for refund to prosper, there must be wrongful payment of an amount that is not due (GR 187485, February 12, 2013).

The tax court had the occasion to expound on this further in a recent case (CTA Case No. 11028, June 23, 2026). The case involves an application for refund of excise taxes paid on tobacco products. The Court of Tax Appeals (CTA) dismissed the claim, holding that the excise taxes were not erroneously or illegally paid and collected. So, the taxes cannot be refunded by the BIR.

In the case, the products of the taxpayer were damaged by a typhoon after the taxes had been paid and affixed on the excisable articles. The damage rendered the goods unfit for sale or consumption. So, the taxpayer sought to recover the taxes paid on the products. The taxpayer’s claim for refund is premised on the argument that excise taxes are imposed on goods that are to be sold, consumed or disposed of domestically. Following this, the taxpayer believes that the local sale component for the imposition of excise tax was not satisfied when the products can no longer be delivered and sold after they had been destroyed by the typhoon.

The CTA disagreed and ruled that sale is not a pre-condition in the imposition of excise tax. The tax court explained that excise taxes are due and paid before the removal of the goods from the place of production. The excise taxes are payable, even though the articles are removed merely for storage in some other place. In other words, excise taxes are not imposed on the basis of sale, and they are due to be paid even if the products are not actually sold or consumed.

The law also provides that, upon payment of the taxes, the ownership of the products is transferred in favor of the taxpayer. Any damage to or loss of the goods after release or removal from the place of production is the responsibility of the local manufacturer. The taxpayer shoulders and accounts for the loss.

Besides, the BIR can also refund only the value of internal revenue stamps when they are returned in good condition, or redeem or change unused stamps that have been rendered unfit for use.

Here, not only did the taxpayer use and affix the internal revenue stamps. More importantly, the taxpayer had rightfully paid the said taxes. Otherwise, it could not have removed or released the subject articles from the place of production for subsequent sale and consumption. In short, there was no erroneous or illegal payment of tax. Therefore, no taxes can be refunded. The taxpayer bears the value of the loss on the articles damaged by the typhoon.

The author is a partner of Du-Baladad and Associates Law Offices (BDB Law) (www.bdblaw.com.ph).

The article is for general information only and is not intended, nor should be construed as a substitute for tax, legal, or financial advice on any specific matter. Applicability of this article to any actual or particular tax or legal issue should be supported, therefore, by a professional study or advice. If you have any comments or questions concerning the article, you may e-mail the author at mabel.buted@bdblaw.com.ph or call 8403-2001 local 160.

DAVAO CITY-Young lawmakers of the Bangsamoro government have pushed the Parliament’s approval of laws for the youth covering maritime travel safety, protection of the youth involved in early and forced marriages and transparency in governance.

In the fourth gathering of the Bangsamoro Youth Parliament (BYP), it pushed for six bills and three resolutions for possible endorsement to the Bangsamoro Parliament and other concerned institutions.

BYC Chairperson Nasserudin Dunding said the six approved bills covered safe maritime transport for students, transparency and access to information, economic development, pluralistic youth health advocacy, emergency health access, and Toril development and child welfare.

The three resolutions focused on protecting survivors of Child, Early, and Forced Marriage (CEFM), interventions to address the learning and literacy crisis, and strengthening youth economic empowerment and agricultural development.

The youth-crafted measures were among the outputs of the five-day parliament held July 27-31 at the KCC Convention Hall in Cotabato City, where Young Members of Parliament (YMPs) from across the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) deliberated on issues affecting young people and their communities, the BYC said.

Bangsamoro Parliament Speaker Mohammad Yacob and Deputy Speaker Baintan Ampatuan received the approved measures for possible policy consideration in the regular Bangsamoro Parliament.

‘The goal is not only to train future leaders but to ensure that the ideas and policies developed by our young parliamentarians can contribute to the region’s governance,’ Dunding said.

He said the YMPs underwent parliamentary orientations, committee workshops, mock legislative sessions, sponsorship and defense of proposed measures, and plenary deliberations before approving the final bills and resolutions.

Their gathering also marked a milestone when they elected the first women to serve as Youth Chief Minister and Youth Parliament Speaker. They were Lolwa Musa as the Youth Chief Minister and Faykha Khayriyyah Ala as presiding officer over the Fourth BYP as its speaker.

Ala said she hoped the experience would lead to stronger collaboration among young leaders across BARMM.

‘I am looking forward to seeing my fellow youth parliamentarians from different backgrounds collaborate and build networks to create programs for the betterment of the Bangsamoro-not only for individual provinces but through interconnected efforts that will benefit the entire region,’ she said.

Fayeza Muizz Paniorotan, one of this year’s Best Proponent awardees, said the youth parliament gave young people a platform to raise issues affecting their communities and turn them into concrete policy proposals. ‘The youth are often underrepresented, but we are capable, aware of what is happening in our communities, and ready to offer real solutions.’

BYP Floor Leader Mustashar Astarani of Tawi-Tawi said the parliament reminded delegates of the responsibility that comes with representing their communities. ‘As someone given the opportunity to serve and represent the youth, it is our responsibility to amplify the voices of the communities we represent.’

A 2-kilometer farm-to-market road (FMR) in Barangay Bilibinwang, Agoncillo, Batangas is expected to boost farm production, benefiting agrarian reform beneficiaries in the area.

The Department of Agrarian Reform (DAR) Batangas, in coordination with the Department of Public Works and Highways (DPWH) Batangas District Engineering Office No. 3, and representatives from the DAR Central Office (DARCO) and DAR Regional Office (DARRO), recently conducted a final inspection of the completed road project.

Spanning 1.9821 kilometers across three sections, the FMR is expected to provide agrarian Agrarian Reform Beneficiaries and farming communities in the area with safer and more convenient access to markets, agricultural production areas, and essential services.

The final inspection aimed to ensure that the completed road meets the prescribed standards for quality, safety, and durability before its formal completion and use by the intended beneficiaries. The inspection team also identified necessary corrective measures for the contractor to address, ensuring that all remaining concerns are resolved and that the project fully complies with the required specifications.

For the ARBs of Barangay Bilibinwang, the road is more than a transportation link. It is an important infrastructure that can help ease the movement of farm inputs and agricultural products, reduce transportation challenges, and provide farmers with better opportunities to bring their produce to markets.

Provincial Agrarian Reform Program Officer II Abdullah Balindong emphasized that investing in reliable rural infrastructure is essential to supporting ARBs and strengthening their capacity to sustain and improve their livelihoods.

‘A farm-to-market road is more than just a physical connection. For our agrarian reform beneficiaries, it is a pathway to better market access, lower transportation costs, and greater opportunities to increase the value of their farm produce. By ensuring that these projects are built to quality standards, we are investing in the productivity, income, and long-term welfare of our farmers,’ he said.

The DAR continues to work closely with partner agencies to ensure the timely and quality implementation of FMR projects that directly respond to the needs of ARBs and farming communities.

MAG-IINA, a psychological horror film about three generations of women haunted by grief, madness, and a dark family secret, topped the winners’ list at the 2026 Cinemalaya Philippine Independent Film Festival.

Directed by Guelan Varela-Luarca and Giancarlo Abrahan, the film won the prestigious Balanghai trophy for Best Film in the Full-Length Film category.

The festival jury cited MAG-IINA for ‘pushing the boundaries of filmmaking,’ highlighting its layered narrative that explores dark family secrets, deep-seated grief, and matriarchal dynamics while exposing broader truths about Philippine society and politics.

The film was also recognized for its exceptional technical artistry, commanding performances from its predominantly female cast, and bold, fearless, and visionary filmmaking.

Abrahan was named Best Director, while Varela-Luarca won Best Screenplay. The film also earned awards for Best Production Design, given to Katrish Aristoki, and Best Original Musical Score, awarded to David Yuchico.

During his acceptance speech, Abrahan recalled that when they first tried to submit the film last year, he worried that it might not be accepted because they were attempting to make what he described as an ‘impossible film.’

‘I’m really, really so glad. It takes a village, it takes a family to make something impossible, possible,’ he added.

Abrahan also remarked that while their film may be ‘vomit-inducing’ and ‘disgusting,’ there are still far more disturbing and repulsive things happening outside the film, calling for corrupt individuals to be jailed.

In the Short Film category, Silkscreen by Rey Anthony Villaverde won Best Film, while Gabriela Serrano of Elenita, Elena, Elaine was named Best Director.

2 Valid IDs by Ma-an L. Asuncion-Dagñalan and Abet Pagdagdagan Raz received the Special Jury Award in the Full-Length Film category and later won the Audience Choice Award in the same category.

The Special Jury Award in the Short Film category went to Para-Paraan by Mae Chan Li, while Hoy, Hoy, Ingat! by Norvin de los Santos won the Audience Choice Award for Short Film.

In the acting categories, Marietta Subong for 2 Valid IDs and Ruby Ruiz for Status: Rejected shared the Best Actress award, while Martin del Rosario won Best Actor for Tayo Lang Ang Nakakaalam.

Bituin Escalante was named Best Supporting Actress for A.ni.mál, while Lucas Andalio of MAG-IINA and KD Omalin of Hand of God shared the Best Supporting Actor award.

The Best Ensemble Performance went to Martin del Rosario, Yayo Aguila, Epi Quizon, and Miguel Ordon for Tayo Lang Ang Nakakaalam.

Other winners included Lysa Catolico and Jazmine Gin R. Pateña, who won Best Screenplay in the Short Film category for RUNO!; John Rogers, who won Best Editing for A.ni.mál; Adam Dumaguin, who won Best Cinematography for Tayo Lang Ang Nakakaalam; and Elian Idioma, who won Best Sound Design for the same film.

The NETPAC Award for Full-Length Film went to Status: Rejected by Vahn Leinard C. Pascual, while The River Flows in Different Places by Lot-Lot Hermosura received the NETPAC Award for Short Film.

THE young female star has had body odor since she was a teenager but she’s now in her 20s and she still does not smell good. Her co-workers and the staff and crew of the shows she has worked in are always talking about her. They are also wondering why her family and closest friends haven’t given her hygiene-related advice. She’s had two boyfriends and is said to be dating someone new and yet-not one of them has told her what she needed to hear. It does not seem to be bad hygiene because the young female star seems to shower every day so it must be something else.

ONCE A CHEATER

IS it true that one of the reasons why the celebrity-influencer and the handsome actor split years ago was due to the latter’s cheating? He allegedly cheated on the beautiful celebrity-influencer with an older actress, who is lovely and talented. Aside from that, their parents could not get along. The handsome actor’s dad is known for being a stage father. While the celebrity-influencer’s dad is usually quiet, he won’t stand for his daughter not being treated well.

GOODBYE

WHEN the two teenagers joined a show, they were naturally drawn to each other and they became really close. It got to a point when the girl had to tell the guy to slow down because she was not yet ready for a serious relationship. People who watched the show found the guy aggressive and rude. Eventually, they became a couple. But last month, netizens noticed that the guy’s videos and photos of and with the girl have been set on private. The rumor is that he allegedly cheated on her.

FAMILY WOES

THERE are rumors that the offspring of two showbiz personalities (they are not married) was caught shoplifting. The girl was said to have been arrested and brought to a police station, where appropriate charges were filed against her. This comes after her father’s marital troubles. The non-couple is said to be very attentive to the daughter to make up for all the time when she did not know who her real father was. She lived a happy life with her mom, the father she grew up knowing, and her siblings-that is, until all hell broke loose about her paternity.

THIS time, Alex Eala bowed to someone richer in experience.

That sums up Amanda Anisimova’s victory over Eala in Tuesday third round of the Cincinnati Open in Mason, Ohio, USA.

‘Experience prevailed over youth,’ said Admiral Louie Fernandez (ret.). ‘That simple.’

I can’t dispute that.

While it’s true that Eala gutted out a 6-4 win in the first set with an exceptional display of vicious tenacity and steely nerves, the Filipino ace just couldn’t sustain her firepower against someone bent on reaching the finish line first.

Unlike many of Eala’s previous victims who either folded up that easily or withered going into the final bend of the race, Anisimova proved to be of a different texture. She seemed like a dike built to buck the strongest surge of water from a burst dam.

Thus, while Eala was trying to ride on the momentum of her first-set win sparked by her brilliant three-game run to erase a 3-4 deficit en route to a 1-0 lead going into the second set, Anisimova fought back like a dragon disturbed from deep slumber.

Down 2-3 in the second set, Anisimova sprang back to life by stringing up three games of her own to seize control, 5-3.

The American was simply a fantastic turnaround, utterly transforming from mediocre to magical by unbelievably bucking five double faults in that winning streak.

In game six alone of the middle set, Anisimova survived three horrific double faults to level the count at 3-3.

Next, she broke a suddenly disoriented Eala at the first opportunity before holding serve for a 5-3 lead-again brushing aside two double faults.

And after Eala held serve, Anisimova routinely held her own for a 6-4 win to forge a deciding third set, where, horror of horrors, Eala would hurtle back from heaven to earth.

Eala had an auspicious start in the decider, racing to a 2-0 lead as she broke Anisimova in the second game.

After that, it was all Anisimova show.

After a break back, Anisimova, finally flashing her famous lethal backhand, tied it at 2-all, before making it 3-2 as she pounced on Eala’s two double faults.

After that, defeat was merely a matter of time for Eala, who showed clear signs of fatigue against a visibly resurgent and rejuvenated Anisimova, who iced a crucial 4-2 edge with a blistering ace-her third for the day.

She would next break again Eala-by now appearing visibly spent with shoulders sagging and feet seemingly weighed down by lead-before wrapping up the match with flourish, clinching a 6-2 win at love.

While Eala was younger at 21 against the 24-year-old Anisimova (she turns 25 on August 31), the element of stamina, surprisingly, also turned in the American’s favor.

But Anisimova, winner of four titles including two Women’s Tennis Association (WTA) 1000s and a losing finalist in 2025 Wimbledon to Iga Swiatek and in the 2025 US Open to Aryna Sabalenka, praised Eala ‘for her great talent.’

That talent will surely be unfurled again when Eala plays in the 2026 US Open from August 30 to September 13 in Flushing Meadows, New York.

With the lessons Eala learned during her super hectic schedule this season from January to the present, winning, along the way, the Mubadala DC Open in Washington with a 4-6, 6-4, 6-0 victory over world No. 3 Jessica Pegula only last August 3, expectations are again high for the Filipino sensation to perform well in the season’s fourth and last Grand Slam in the Big Apple.

I can almost see it happening.

THAT’S IT With over 20 tournaments she had played this year in Asia, the Middle East, Europe and the US, Alex Eala should be more than ready for the US Open. She has two weeks to rest/prepare for the grandest tennis event of the year.

THE Department of Agriculture (DA) is seeking ways to avert further vegetable losses as torrential downpours in Benguet damage crops and temper demand.

This, after reports of Chinese cabbage and carrots being discarded along Labey-Lacamen Road in Tublay, Benguet.

Agriculture Secretary Francisco Tiu Laurel Jr. said he directed the regional office to assess the situation, as this adds pressure on growers already beset with production risks and weak market conditions.

Upon verification, DA-Cordillera Administrative Region (CAR) Regional Executive Director Jennilyn Dawayan said the Chinese cabbage was traced to a farmer from Gambang, Bakun, who harvested 2.5 metric tons (MT) last August 13.

Despite being transported to La Trinidad, the produce remained there for two nights and two days before entering the trading center. Due to torrential rains, the cabbage developed signs of rotting and became unfit for market.

The truck was eventually pulled out, the DA said, with the cabbage unloaded in a vacant lot near Polig’s farm, where passersby and tourists could take the vegetables for free.

Meanwhile, the four metric tons of carrots harvested in Amlimay, Buguias, were brought to the trading center, where only 700 kilos were sold. The remaining produce already showed signs of rotting, prompting the farmer to dump it.

The regional office said it continues to expand market access through Kadiwa, transport assistance, and institutional buyer linkages.

This month, the DA said it has already assisted at least 46 farmer cooperatives and associations (FCAs) and facilitated the movement of 32.83 MT of vegetables through direct market channels, valued at P1.2 million.

Despite this, the latest DA monitoring report showed a spike in retail prices of highland vegetables in a span of one week.

As of August 16, rare ball cabbage retails at P99.64 per kilo, from the previous week’s P74.43 per kilo. The price of carrots also spiked to P113.73 per kilo, from P104.87 per kilo.

Prices of red and green bell pepper rose to P232.08 and P255.12 per kilo, from P213.38 and P230.94 per kilo a week ago, respectively. Broccoli also retails at P248.54 per kilo, from P230.4 per kilo.

‘The recent losses underscore the need for faster logistics, stronger market linkages, and coordinated support programs to help Benguet farmers weather both climate and market challenges,’ the DA said.