Category: Business Mirror

A dozen local government units (LGUs) across the country received a timely boost in emergency health services after receiving brand-new ‘patient transport vehicles’ (PTVs) from the Philippine Amusement and Gaming Corp. last Tuesday.

The latest beneficiaries include the City of Navotas and the following municipalities: Calumpit (Bulacan); Baras (Rizal); New Bataan (Davao de Oro); Bugallon (Pangasinan); Toboso (Negros Occidental); Sultan Kudarat (Maguindanao del Norte); and, Burgos, Laoag, Bacarra, Sarrat and Pasuquin (Ilocos Norte).

A statement issued by the Pagcor read that each PTV comes fully equipped with a GPS navigation system, ambulance stretcher, medical oxygen, wheelchair, and first aid kit, ensuring the safe and efficient transport of patients to the nearest hospitals or healthcare facilities.

Pagcor Chairman and CEO Alejandro H. Tengco, who led the turnover ceremony at the agency’s Corporate Office in Pasay City, underscored the vehicles’ critical role in saving lives, particularly in remote communities where disaster response is often hindered by mobility challenges.

‘These vehicles are not merely means of transport,’ Tengco was quoted in the statement as saying. ‘They are lifelines that can make the difference between life and death for those in need of urgent medical attention.’

New Bataan Mayor Mar Bianca Cualing-Brua welcomed the donation, noting its timeliness following the recent series of strong earthquakes that affected Visayas and Mindanao, read the statement.

‘When calamities strike, local governments rely on their own capacities and resources for emergency medical services. Donations like this are crucial,’ Cualing-Brua, who is also a lawyer, said. ‘We are truly grateful to Pagcor for choosing our town as a recipient of their PTV donation.’

Toboso Mayor Richard M. Jaojoco also expressed appreciation for the new emergency vehicle, highlighting the challenges of serving a far-flung municipality with limited access to hospitals.

‘This will be a huge help, especially for dialysis patients and anyone needing emergency care. We are far from major cities, so having this PTV is truly lifesaving,’ Jaojoco was quoted as saying in the statement.

Since February, the Pagcor has already distributed 142 PTVs to LGUs and partner agencies nationwide, including 70 units turned over to the Philippine Charity Sweepstakes Office earlier this month.

To give teachers and learners a much-needed pause to recover from the strain of recent natural disasters and the spread of flu-like illnesses, the Department of Education (DepEd) announced the implementation of a mid-school year wellness break of learners and teachers from October 27 to 30, 2025.

Classes will resume on November 3, 2025, following the observance of All Saints’ Day and All Souls’ Day holidays.

Education Secretary Juan Edgardo ‘Sonny’ Angara said that during this period, schools are encouraged to give teachers recovery time and adjust the conduct of the midyear In-Service Training (INSET) after the break.

‘Sa linggo-linggo nating pagbisita sa mga paaralan, naririnig namin ang panawagan ng ating mga guro. Minabuti na natin na mabigyan sila ng oras para magpahinga at magkaroon ng dagdag na oras kasama ang kanilang pamilya,’ Angara said, adding that the guidance was given by President Ferdinand ‘Bongbong’ Marcos Jr. to look after the well-being of teachers.

‘Marami sa ating mga guro at mag-aaral ay galing sa mga lugar na tinamaan ng bagyo at lindol o may mga kaso ng trangkaso. Kaya sabi nga natin, konting pahinga muna. Mas makakapagtrabaho tayo nang maayos kung maayos din ang pakiramdam natin,’ Angara added.

This modifies certain provisions of DepEd Memorandum-Office of the Undersecretary for Learning Systems-2025-095 in line with Department Order No. 12, s. 2025 and aims to reaffirm DepEd’s commitment to protecting the health and well-being of its teachers and learners.

For schools and divisions that already paid for venues and meals for INSET during the break, these may be moved to another date or used for other purposes. If not feasible, the activities may still push through voluntarily, and teachers who join will no longer be required to attend similar trainings later in the school year.

Schools are given discretion to adjust their schedules in coordination with their respective Schools Division Offices (SDOs) and Regional Offices (ROs). DepEd reminded that schools and divisions should still conduct In-Service Training (INSET) and professional development programs on any other preferred dates within the remaining days of School Year 2025-2026.

INSET is a structured professional development program designed to support teachers and school leaders in enhancing their knowledge, skills, and classroom practices.

For teachers, INSET helps them stay updated with new teaching strategies, curriculum reforms, and innovations that improve teaching and learning outcomes.

LOSING a pet is the first time many children encounter death. The experience can become an opportunity for profound emotional learning and influence how young people understand and process grief when they are adults, according to psychologists and pet bereavement specialists.

Parents and guardians therefore have important roles to play when a family pet dies. Along with helping children accept the painful permanence of death, caregivers can guide kids through a healthy and healing mourning process that provides a foundation for coping with an inevitable part of life.

‘People are so adverse to talking about death and grief, but it is the one thing that is guaranteed: We are all going to die. We need to be open to talking about that,’ said Deirdra Flavin, CEO of the National Alliance for Children’s Grief.

Here are some things to consider when talking with children about death and supporting them through pet loss.

Children respond to death in different ways. Depending on how old they are and their individual circumstances, children vary in their ability to comprehend the concept of death. The way they process grief, how long they mourn and the impact of the loss is also unique to each child, just as it is for adults. Experts say sadness, anger and other overwhelming emotions associated with grief may be more difficult for younger children to navigate, so having support is crucial.

Psychologists and bereavement counselors say some people feel the heartbreak from a pet’s death as intensely as the loss of any other loved one, reflecting the potential depths of human-animal bonds. In the case of children, their relationship with a pet, and whether the death was sudden or not, are other factors that may shape individual responses.

Colleen Rolland, president of the Association for Pet Loss and Bereavement, says parents usually know how intellectually and emotionally capable their children are of processing death.

Children as young as 4 years old might have been exposed to death through fairy tales and other stories but may struggle to understand its finality, Rolland said. Older children, who will know their loss is forever, may need more emotional support from friends and family, she said.

Using clear language and avoiding euphemisms. Experts say it’s important to be honest and use clear language when discussing death with children. Adults often are inclined to protect children with euphemisms, such as a pet went to sleep, got lost or was put down.

‘That can be alarming for children and cause a lot of confusion and fear. So, saying ‘The fish went to sleep’ might create concerns for the child when they are going to sleep,’ Flavin said.

When Leah Motz’s daughter was 2 years old, she told her their 15-year-old dog, Izzy, had a ‘good life but his body is broken and it won’t be able to fix itself.’ Motz recalled that before taking him to be euthanized near their home in Renton, Washington, she further explained they were going to ‘help Izzy die.’

Support children through deep feelings. Sometimes adults have a hard time recognizing the impact that losing a pet instead of a person might have on children. Rolland says child grief tends to be trivialized in general, and that people who are very devoted to their pets can produce as much stigma as sympathy.

‘But pet loss is a very real form of grief,’ she said.

Raquel Halfond, a licensed clinical psychologist with the American Psychological Association, says children’s behavior often indicates how they are feeling even if they are not expressing it verbally.

‘Maybe you notice your child is having more tantrums. Suddenly there’s stuff that they used to love doing, they no longer want to do,’ Halfond said.

Other signs to look for include uncharacteristic sadness, tears, anger and even silence, she said.

It’s OK for adults to grieve with children. Much like they do in other situations or developmental stages, children often learn how to handle grief by watching their caregivers. The way adults respond to loss is likely to set an example for their children.

‘Parents, or caregivers, must be confident in how they deal with pet loss,’ Rolland said, adding that parents who are unfamiliar with grief or display unhealthy behaviors might teach children to act in the same manner.

Halfond advises parents not to hide their feelings from their children.

‘If you’re feeling sad, it’s OK for the child to see you feeling sad. In fact, it could be confusing if something sad happened and they don’t see that emotion reflected in their parents,’ she said.

IF you are an export-oriented enterprise, are you aware that you can avoid input taxes on your local purchases and importations? Yes, this value-added tax (VAT) treatment is not limited to entities enjoying tax incentives granted by investment promotion agencies. This is also available to qualified exporters.

Among the amendments introduced by the CREATE MORE Act (Republic Act 12066) relates to the VAT treatment of purchases made by or sales made to export-oriented enterprises, as well as importations made by said EOEs.

VAT treatment: Sales of goods and services to EOEs are subject to VAT at zero percent (0 percent). This VAT treatment is not new, but prior to the change, the zero-rating was limited only to few transactions. For goods, this was available only for sales of raw materials or packaging materials. And for services, the zero-rating treatment was limited to services performed by subcontractors and/or contractors in processing, converting or manufacturing goods. The modification introduced by CREATE MORE expanded the coverage to include all sales of goods and services.

A new provision added by CREATE MORE is the VAT treatment of importations made by EOEs. Prior to the change, importations by EOEs were subject to the usual VAT. These are now exempted from the coverage of the VAT system.

With these changes, effectively, transactions of EOEs are accorded the same VAT treatment as the registered business enterprises granted tax incentives by investment promotions agencies-even without them actually qualifying and registering for tax incentives.

Conditions for VAT zero-rating and VAT exemption: The VAT zero-rating of sale of goods and services to EOEs and the VAT exemption of importations by EOEs, however, are not without conditions. One important consideration is that the EOE must meet the export sales threshold -at least 70 percent of total annual production of the preceding taxable year. Based on the implementing regulations, total annual production for goods refers to the volume or sales value of production, manufactured and sold, including mark-up while the total annual production for services refers to the value of services rendered by the EOE.

Aside from meeting the export threshold, the subject (goods or services) of the transaction should be directly attributable-meaning, the goods and services should be incidental to and reasonably necessary-to the export activity of the EOE. For services, these include janitorial, security, financial, consultancy, marketing and promotion services, and services rendered for administrative operations such as human resources, legal and accounting. The enumeration of these types of services in the law implies an inclusive coverage-that is, all types of services, including those consumed for administrative purposes, can be considered incidental and necessary.

Determination of compliance with the export threshold: Compliance by the EOEs with the 70 percent export sales is mandatory. An EOE that fails to meet this export sales requirement in a year shall not be entitled to VAT zero-rating on local purchases and VAT exemption on importations for the immediately succeeding year.

The Export Marketing Bureau of the Department of Trade and Industry (DTI-EMB) is tasked with the obligation to determine compliance with this export sales threshold-with the mandate to issue certification to qualified EOEs. This certification shall be presented by the EOE to its local suppliers. In fact, local suppliers are not required to separately apply for VAT zero-rating. The certification issued by the DTI-EMB and presented by the EOE to its local suppliers should suffice for purposes of treating the sales by these local suppliers as VAT zero-rated.

Understandably, there are some local suppliers who refuse or are adamant to acknowledge the VAT zero-rating certification issued by the DTI-EMB. This prompted the BIR to issue an advisory on June 11, 2025, reminding local suppliers of EOEs to recognize and honor VAT zero-rating certifications issued by DTI-EMB. If there are concerns, local suppliers may verify or inquire with the DTI-EMB.

EOEs are generally subject to VAT at zero percent, precisely because most, if not all, of their sales are for export (direct and indirect). As a result, there are no output taxes against which input taxes incurred on importations and local purchases are utilized. This results in the accumulation of input taxes, with no option for their recovery-except to apply for refund. Apparently, refund process entails costs and the risk of denial.

Thanks to CREATE MORE, taxpayers which may not be qualified and registered for tax incentives may enjoy the same VAT treatment as the VAT incentives for registered business enterprises, provided they qualify as EOEs. The inclusion of sales by local suppliers to EOEs and importations by EOEs in the list of transactions treated as zero-rated or exempted from VAT provides venue for EOEs to avoid incurring input taxes. That eliminates also the risks and costs associated with the application process for the recovery-through refund-of unutilized input taxes. If you are a taxpayer qualified as an export-oriented enterprise, this option is available to you.

The author is a managing 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 fulvio.dawilan@bdblaw.com.ph or call 8403-2001 loc 310.

LOCAL governments (LGU) will soon be given funding and authority to construct classrooms under a new Memorandum of Agreement (MOA) to be signed by the Department of Education (DepEd) and the Department of Public Works and Highways (DPWH), according to Malacañang.

President Marcos ordered the signing of the new MOA to fast-track the construction of public school classrooms.

‘The President wants the shortage of classrooms to be addressed as soon as possible for the good of the students,’ Palace Press Officer Claire Castro said in Filipino during a press briefing in Malacañang on Wednesday.

‘President Marcos believes that having well-organized and sustainable classrooms will serve as the foundation for developing the wisdom, knowledge, and talent of Filipino youth, which is being promoted under the Bagong Pilipinas,’ she added.

Under the new MOA, the funds and the construction of classrooms will be handled by LGUs. The implementation of the said public works will then be monitored by DPWH and DepEd.

A total of 2,370 classrooms are expected to be built soon through the new MOA.

Prior to the agreement, DPWH handled the funds and construction of classrooms.

Castro said the new initiative is expected to help address the classroom shortage, which has reached 150,000 according to DepEd.

The Palace official made the announcement after it was revealed in a Senate hearing on Monday that of the 1,700 classrooms that were expected to be constructed this year, only 22 were completed and 900 others were still pending.

Citing the latest government data, Castro said 200 classrooms are expected to be completed by December.

She said another 822 classrooms are expected to be finished by early 2026 and another 2,000 by the third quarter next year.

THE Philippine Deposit Insurance Corp. (PDIC) has rolled out an artificial intelligence (AI)-powered chatbot in its bid to digitalize its systems to provide faster and smarter public services.

A statement issued by the state’s deposit insurer last Wednesday read that the ‘PDIC Online Assistant,’ or ‘Pola,’ is now accessible via the PDIC website and will soon be available on Facebook Messenger to expand its reach to more users.

The chatbot-a computer program designed to simulate conversation with human users-is designed to provide clients and stakeholders with real-time, accurate and user-friendly assistance, allowing them to access information anytime and anywhere, read the statement.

According to the PDIC, the chatbot forms part of the GOCC’s ‘broader’ customer handling system, a centralized platform that streamlines how the agency manages queries, requests and complaints across multiple service channels.

”Pola’ is designed to enhance our ability to respond quickly, accurately, and efficiently to public inquiries-especially as we see a growing number of tech-savvy depositors, closed bank clients, and other stakeholders engaging with us online,’ PDIC and CEO President Roberto B. Tan said during the launch on October 14.

Tan assured the public that while PDIC is embracing digitalization, traditional service channels remain intact.

The PDIC Public Assistance Center will continue to cater to walk-in clients who prefer in-person assistance to ensure that ‘no one is left behind’ in the agency’s modernization efforts.

‘Regardless of the channel-online or face-to-face-our commitment remains the same: timely, accurate, and personalized service for every Filipino we serve,’ Tan added.

In her keynote message, Civil Service Commission (CSC) Assistant Commissioner Judith A. Dongallo-Chicano lauded the initiative, commending PDIC for leveraging technology to uphold the principle that public office is a public trust.

‘Puso sa serbisyo is that genuine desire to give efficient and effective service, that willingness to go the extra mile. This is demonstrated in all the mechanisms you have in place to provide a safety net for depositors,’ Chicano, a lawyer, added.

The PDIC said the launch of ‘Pola’ also came as the ‘Civil Service Month’ drew to a close, aligning with its broader efforts to improve service delivery through digital innovation.

‘We look forward to serving our clients better, faster and smarter-not just today, but for years to come,’ Tan added.

AMBASSADOR Anna Ferry led the Team Sweden delegation in Iloilo City to strengthen bilateral cooperation on economic development and explore more areas of cooperation.

Ferry said that they would like to better understand the priorities of Mayor Raisa Treñas and Iloilo City, learn areas for development or already ongoing programs including public transport, and seek ways they can support the goals’ achievements.

‘Sweden is strong in various sectors. We have technology and knowledge, [and we are happy to share that knowledge in areas like.transportation, rail, upgrade of airports, as well as] areas like renewable energy, energy efficiency, water management, and water treatment,’ Ferry said. ‘So, there are a few areas that we are looking into how we can expand our cooperation.’

Recently, Sweden-through its development finance institution Swedfund-has inked a deal to provide up to SEK6 million (roughly P30 million) through grants for feasibility studies of Metro Iloilo’s integrated public-transport system project.

‘The purpose of this partnership is to provide [an exploratory study on how the city and the surrounding local government units] can have an integrated bus transit system so it will be better for all the citizens of Metro Iloilo City to commute, and it will also contribute to the goal of the city and province to have a livable city,’ the ambassador said in a media interview.

The support also aimed to showcase how data-driven and efficient public-transport solutions can reduce greenhouse gas emissions, mitigate congestion, and improve accessibility in Iloilo City.

Swedish engineering consultancy Sweco and Metro Iloilo-Guimaras Economic Development Council signed the contract last August for the former to undertake a feasibility study for this project. It will involve the phased implementation of an integrated public-transport network plan.

Visiting Iloilo City for the first time, Ferry expressed her delight in seeing and experiencing the city, which she described as a ‘really.livable’ one.

‘I see that you can walk and bike; you have open spaces, parks.and of course, I tasted fantastic food,’ the ambassador said.

The Swedish envoy, who also attended the first State of the City Address of Mayor Treñas, was joined by Swedfund project manager Louise Bernander.

THE Land Bank of the Philippines (LandBank) expects that extending P5 billion in financing for water projects nationwide would boost the country’s water security.

The expectations are pinned on a memorandum of understanding (MOU) signed by Landbank President and CEO Lynette V. Ortiz and Environment and Natural Resources Secretary Raphael P.M. Lotilla. The deal expects Landbank and the Department of Environment and Natural Resources (DENR) would jointly promote sustainable water resource management.

According to the state-run lender, the collaboration builds on Landbank’s ‘H2OPE Lending’ program that has supported 35 borrowers nationwide as of August.

Under the MOU, the LandBank and the DENR will provide financial and technical assistance to water districts, local government units (LGUs) and other institutions engaged in water supply, sanitation and conservation projects.

The MOU also expects the LandBank to allocate funds and design financing programs for eligible projects, promote concessional lending opportunities and provide related financial services.

As a ‘Direct Access Entity’ to the Green Climate Fund (GCF), the bank will also partner with the DENR to develop and manage projects seeking GCF funding.

‘LandBank reiterates its commitment to provide accessible financing to water districts, LGUs, and other entities engaged in water supply, sanitation, and conservation projects,’ Ortiz said. ‘Together, we aim to build resilient communities, strengthen public health, and secure the country’s water future.’

The DENR, for its part, will identify priority water programs, provide technical guidance on resource management and conservation, and assist project proponents in obtaining environmental permits and approvals.

‘Integrated water management is a challenge that we need to be constantly working on. With LandBank’s support as the implementing agency for the loan facility, we can move forward with ease, without having to establish a new system and new agencies to administer the same,’ Lotilla said.

‘Through this partnership, we will also explore a responsive loan instrument for water service providers to better support their operations and improve access to safe water across communities,’ he added.

Eligible projects under the initiative include water supply system development and rehabilitation, wastewater treatment, watershed protection, and other climate-resilient programs aligned with national priorities and the United Nations Sustainable Development Goal 6 on clean water and sanitation for all.

The Philippine National Railways (PNR) will restore train service between Naga and Lupi Viejo in Camarines Sur starting November 5, offering commuters a faster and more affordable alternative to road transport in the Bicol region.

According to PNR General Manager Deovanni S. Miranda, the train journey will take one hour and 39 minutes, faster than the nearly two-hour trip by other vehicles on the same route.

‘We continue to rehabilitate PNR infrastructure to deliver affordable, safe, and reliable public transportation to more commuters,’ Miranda said.

The service will operate three trips daily in each direction. Trains departing Naga are scheduled for 4:29 a.m., 9:49 a.m., and 3:14 p.m., while Lupi Viejo departures will run at 6:23 a.m., 11:43 a.m., and 5:08 p.m.

Passengers will be able to board and alight at stations in Lupi Viejo, Sipocot, Libmanan, Pamplona, and Naga, as well as at 11 flag stops including Lupi Nuevo/Tapi, Malaguico, Azucena, Awayan, Mantalisay, Camambugan, Rongos, Malansad, Mambulo, Borabod, and Sampaloc.

Regular fares will range from P15 to P75 for the Naga-Lupi Viejo route. Students, persons with disabilities (PWDs), and senior citizens with valid identification will receive discounted rates starting at P12 up to P60.

ZUS Coffee gets its first real litmus test not just for a strong positioning in Pool B in the second round of the preliminaries but more importantly to gain respect and recognition as it faces defending champion Creamline in a blockbuster Thursday offering of the Premier Volleyball League Reinforced Conference on Thursday at the FilOil EcoOil Arena in San Juan.

The Thunderbelles return to the court after a week off for a crucial 6:30 p.m. duel against the powerhouse Cool Smashers.

Fresh and brimming with confidence following impressive wins over Galeries and Chery Tiggo, ZUS Coffee is enjoying its finest start in its two-year PVL stint and the key would be reinforcement Anna DeBeer.

The former University of Louisville standout has blended seamlessly into coach Jerry Yee’s system-she dropped 37 points against the EV Crossovers and followed it up with 18 in a clinical rout of the Highrisers.

As she braces for a high-stakes duel with Creamline counterpart Coco Schwan and her deep supporting cast, DeBeer will need to summon every ounce of skill and composure.

‘We’re still a work in progress,’ said the soft-spoken Yee, known for his calm demeanor and no-frills approach. ‘There are still a lot of lapses we need to address. We’re waiting for the tougher teams – that’s when everything we’re working on will really come out.’

Creamline, smarting from a shock five-set loss to Akari in their opener, has since bounced back with dominant wins over Petro Gazz and Galeries Tower.

With momentum regained, the crowd favorites are determined to both extend their run and snap the Thunderbelles’ growing bubble.

Akari and Petro Gazz, meanwhile, square off in a pivotal 4 p.m. clash with both teams eyeing a strong position in the top 3 race.

The Chargers, bannered by import Annie Mitchem, are looking to sustain a fine start after back-to-back wins and the Angels (2-1), on the other hand, are eager to remain on track after falling to the Cool Smashers.