Category: Business Mirror

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.’

The Department of Human Settlements and Urban Development (DHSUD) Region 7 has issued Notices of Deficiencies of Requirements (NDRs) to Cebu Landmasters Inc. (CLI) for non-compliant applications for licenses to sell, citing insufficient documentary requirements and other regulatory deficiencies.

DHSUD-7 Regional Director Mark Anthony Linduangon said Tuesday that some CLI projects in Central Visayas were issued NDRs due to incomplete requirements and non-compliant applications.

He said the non-issuance of licenses was associated with various regulatory and compliance concerns, including discrepancies in building permit classifications, the conversion of Temporary Licenses to Sell (TLS) to regular licenses to sell, and pending documentary requirements.

‘Some projects were likewise issued NDRs due to incomplete submissions, non-compliance with applicable standards or the need for technical rectification and referral back to the concerned Local Government Units,’ Linduangon said in a statement.

Among the projects being developed or co-developed by CLI in Region 7 are North Grove at Pristina Town Towers 1 and 2, Alto Ranudo, Mirani Homes Bogo, and Casa Mira South Phase 4B.3.

Linduangon stressed that full compliance with the requirements remains the responsibility of CLI and is outside the control of DHSUD-7.

His statement came after CLI issued its own official statement clarifying recent reports concerning the deferment of some of its project launches during the first half of the year.

CLI said the deferred launches were primarily due to regulatory requirements that it needed to address as part of DHSUD’s efforts to strengthen the licensing and permitting process for real estate developers.

The company said it has since completed the requirements and secured the necessary approvals, allowing it to proceed with its planned second-half launches.

CLI said it is preparing to launch 11 projects comprising more than 5,600 units, with an estimated sales value of around P25 billion, in the coming months. The projects are planned across Cebu, Mactan, Ormoc, Butuan, Davao and Panglao.

‘The company used the first half of the year to complete the necessary requirements and secure the approvals needed to bring these projects to market,’ CLI said in a separate statement.

CLI President and Chief Executive Officer Jose Franco Soberano was earlier quoted in media reports as saying the company deferred the launch of at least four developments because their licenses to sell remained pending. Linduangon, however, said it would be inaccurate to attribute the delays solely to regulators, stressing that applicants must comply with existing requirements.

‘As regulators, we are mandated to strictly enforce existing laws and regulations without shortcuts to ensure compliance to standards and the integrity of each project development. We cannot approve applications with deficiencies,’ he said.

Meanwhile, CLI said it supports DHSUD’s efforts to promote responsible development and strengthen industry standards.

Soberano also said the company remains committed to working with DHSUD and other government agencies to ensure its projects are delivered responsibly to customers and communities.

International music artist and Black Eyed Peas co-founder Apl.de.ap has officially joined forces with GMA Music, the official music label of GMA Network, in a milestone distribution deal signed on August 14 at the GMA Network Center.

Under this partnership, GMA Music will manage the world distribution and release strategy for Apl.de.ap’s upcoming three-track extended play (EP). Centered on themes of national pride, Filipino identity, cultural unity, and the global Pinoy spirit, the EP serves as a powerful showcase of Original Pilipino Music (OPM).

Bannering the EP is the carrier single ‘Why,’ an explosive collaboration between Apl.de.ap and OPM rock legend Bamboo. The tracklist also features ‘Turn Around’ with J. Rey Soul and ‘Pinoy United’ with Datu Khomeini.

‘I’m incredibly excited about this collaboration with GMA Music. This will really connect me with our kababayans and the Filipino audience, not just here but around the world,’ said Apl.de.ap.

‘This partnership is just a stepping stone in highlighting OPM and upcoming Filipino artists. This is just the beginning, and I can’t wait to keep creating content and releasing music and collaborations, and acknowledging upcoming amazing, talented Filipino artists.’

The signing ceremony was attended by key executives from GMA Network, including Felipe S. Yalong (GMA Network executive vice president and chief finance officer, and EVP and COO for GMA Music), Gigi Santiago-Lara (vice president for musical, variety, specials, and alternative productions), Angel Javier-Cruz (vice president for corporate affairs and communications), Jojo Aquio (assistant vice president for corporate communications), Ruth Mariñas (assistant vice president for musical, variety, specials, and alternative productions), and Rene Salta (managing director of GMA Music).

‘Apl.de.ap is the first foreign artist signed with GMA Music. I want to make GMA Music a company that will be identified as a home for talented Filipino artists. This is just the start of more collaborations using the full resources of GMA Network,’ said Yalong. ‘On behalf of the community of GMA Network, we are so glad Apl.de.ap chose us to be his distribution partner for his digital works. Rest assured that we will do our best to ensure the success of this venture.’

Also present were members of Apl.de.ap’s team: Cathy Villarba (talent manager) and Dan Vo (business manager).

The EP is set for worldwide release on September 25, 2026, across all major digital streaming platforms.

A powerful tourism campaign is quietly unfolding across the Philippines. It is not driven by advertisements or social media influencers or catchy slogans. It is powered by roads, bridges, railways, airports, and ports. Simply put, infrastructure has become the new tourism campaign.

Across the country, major transport projects are reshaping how people travel, invest, and purchase property. From South Luzon and the Visayas to Mindanao, infrastructure investments are shortening travel times, improving accessibility, and unlocking destinations that were previously difficult to reach. These projects are not only moving people more efficiently. They are also moving capital into emerging growth areas. These key public projects are raising the viability of property and are unlocking land values.

Improving connectivity is key

In South Luzon alone, projects such as the Cavite-Laguna Expressway (CALAX), the LRT-1 Cavite Extension, the South Commuter Railway, and the Nasugbu-Bauan Expressway are strengthening connectivity between Metro Manila and key leisure destinations. The impact on property markets is already becoming evident. South Luzon is getting a lot of interest that’s why developers are mounting property briefings for investors and brokers left and right.

Historically, proximity to major highways and transport infrastructure has resulted in higher land values and stronger property demand. Buyers put a premium on convenience and accessibility especially when travel time becomes more predictable. The completion of new road networks transforms what used to be a three-hour weekend trip into a comfortable one-hour drive. This naturally made weekend homes practical investments rather than occasional luxuries. These projects are raising accessibility and, consequently, land values.

Infrastructure improvements are particularly crucial in tourism-oriented markets because accessibility is often the biggest determinant of demand. Travelers prefer destinations that are easy to reach. Investors follow the same logic. Once transport bottlenecks are addressed, tourism activity increases, business opportunities emerge, and real estate values typically appreciate.

Stoking demand for leisure properties

What makes this trend particularly compelling is that demand is no longer concentrated solely within Metro Manila. Filipinos increasingly view leisure properties as lifestyle investments. Improved infrastructure supports this shift by enabling owners to access these properties more conveniently while also increasing rental and tourism opportunities.

Property appreciation is often strongest where infrastructure expansion and tourism growth occur simultaneously. Infrastructure creates accessibility. Accessibility attracts visitors. Visitors generate economic activity. Economic activity drives real estate demand.

This virtuous cycle helps explain why developers continue to acquire land and launch projects in emerging tourism corridors across the country. This is also a reason why properties in Cavite, Laguna, and Batangas continue to record strong take up rates and accelerated capital value appreciation.

Moving forward, the Philippines’ long-term competitiveness will depend not only on its natural attractions but also on its ability to connect those attractions efficiently. Beautiful destinations may capture attention, but modern infrastructure converts interest into actual visits, investments, and economic growth.

As new highways, bridges, airports, railways, and ports come online, they will do more than reduce travel times. They will redefine investment hotspots, expand tourism catchment areas, and create opportunities in locations once considered too far from major markets.

Optimistic projection for South Luzon

In today’s property landscape, infrastructure is no longer merely a support system for growth. It is a major driver of expansion and a major impetus for developers to aggressively and proactively landbank to capture pen up demand for leisure-oriented projects.

Colliers Philippines sees tremendous potential for leisure properties in South Luzon due to improving connectivity and rising number of tourists. The region has become a preferred destination for weekenders and conferences, driving demand for accommodation facilities and resort-themed properties. Cavite, Laguna, and Batangas are among the most attractive locations among domestic travelers and we see this stoking demand for properties and eventually raising prices which should primarily benefit property investors diversifying and expanding outside of Metro Manila.

As roads shorten distances, they also shorten the gap between opportunity and investment. We strongly believe that in South Luzon, infrastructure is not merely connecting destinations. It is connecting investors to the next wave of property growth corridors.

Members of the House prosecution panel said the testimony of former Office of the Vice President (OVP) special disbursing officer (SDO) Gina Acosta in the Senate impeachment trial revealed the direct accountability of Vice President Sara Duterte in the ‘ghost process,’ which allegedly resulted in the mishandling of P125 million confidential funds.

House prosecutor Manila Rep. Joel Chua said the Acosta confirmed that Duterte ordered her to hand off the cash to then-Vice Presidential Security and Protection Group chief Col. Raymund Dante Lachica.

This even if Acosta did not have any authority to disburse the said fund.

‘It turned out yesterday [Tuesday] that Ms. Gina Acosta’s role was merely ministerial-essentially just a signatory-because she did not understand the plan and simply handled withdrawals,’ Chua said in Filipino in a statement.

The House prosecution also questioned the multiple roles of Lachica in the disbursement of the fund, which House trial spokesperson Lanao del Sur Rep. Zia Alonto Adiong described as a ‘ghost process’ because of issues in its ‘chain of control.’

The lawmaker flagged Lachica for not only providing inputs for the planned activities, but also handled the funds and supplied documents concerning their use.

The said issues, the House prosecution team, said has made it difficult for state auditors to determine how the fund was spent.

However, it noted that they must still present more pieces of evidence to convict Duterte under Article 1 of the impeachment complaint against her.

Under the said Article, Duterte was accused of misusing P612.5 million in confidential funds.

Of the said amount, P500 million was released to the OVP from December 2022 to September 2023 and P112.5 million released to the Department of Education while Duterte was education secretary in 2023.

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.

THE central bank is in the process of enhancing the set of rules seeking to ensure that directors and officers of its supervised financial institutions would be subject to continuing evaluation.

A draft circular issued by the Bangko Sentral ng Pilipinas (BSP) addresses the ‘M’ in the ‘Camels’ framework-‘Management quality’-used by regulators to test the health of banks, in this case, BSP-supervised financial institutions, or ‘BSFIs.’

‘These enhancements underscore the pivotal role of the board of directors in safeguarding the safety and soundness of the BSFI,’ the draft circular of the central bank read.

‘To this end, the amendments aim to ensure that directors and officers are not only assessed for fitness and propriety at the time of their election or appointment but are also subject to continuing evaluation,’ the document also noted.

According to the BSP, the guidelines is being issued to ascertain that, at all times, top leaders of BSFIs ‘consistently possess the requisite integrity, competence, and diligence necessary to discharge their fiduciary duties and oversight responsibilities, individually and collectively.’

BOD composition

ACCORDING to the central bank, members of the board of directors shall be selected from a ‘broad pool of qualified candidates.’

‘Non-executive directors, who shall include independent directors, shall comprise at least majority of the board of directors to promote the independent oversight of management by the board of directors,’ the draft circular of BSP read.

In the case of a digital bank and a domestic systemically important bank (DSIB), at least one member of the board of directors should have a minimum of three years of experience and technical knowledge in operating a business in the field of technology or e-commerce.

Director’s qualifications

FOR a person to be elected as director, the central bank said one has the ‘burden to prove that he possess all the foregoing minimum qualifictions and none of the cases mentioned under Section 138 (Persons disqualified to become directors and officers) of the Manual of Regulations for Banks (MORB).

Further, the BSP said the person must have attended a seminar on corporate governance for board of directors.

‘A director shall submit to the Bangko Sentral a certification of compliance with the Bangko Sentral-prescribed syllabus on corporate governance for newly elected directors and documentary proof of such compliance,’ the proposed amendment noted.

Corporate governance

SOME of the proposed amendments laid out in the draft circular are aimed at expanding the duties and responsibilities of the corporate governance committee.

For one, the committee shall oversee the nomination process for members of the board of directors and for positions appointed by the board of directors.

‘The committee shall review and evaluate the qualifications of all persons nominated to the board of directors as well as those nominated to other positions requiring appointment by the board of directors,’ the circular noted, adding that the committee shall take into account the BSFI’s risk profile, strategic direction, and developments in banking, regulatory, and operating environment.

‘BSFIs with significant technology exposures, technology-enabled business models, or substantial reliance on digital delivery channels, the committee shall ensure that the board collectively possess the competencies necessary for the effective oversight of technology and cyber-related risks, including the presence of at least one (1) director with relevant expertise, experience, or qualifications in information technology, cybersecurity, digital technology, data governance, or related disciplines,’ the circular noted.

According to the BSP, the committee shall also oversee the training and development program for the board of directors.

‘The committee shall ensure allocation of sufficient time, budget and other resources for the continuing education of directors, and draw on external expertise as needed. It shall establish and oversee the effective implementation of the BSFI’s policy for on-boarding/orientation program and annual continuing education for all directors, and ensure compliance with the Bangko Sentral requirements on board competency development,’ the proposed amendment noted.

The central bank explained that training programs shall support the development and maintenance of the competencies necessary for the ‘effective discharge’ of directors’ duties and responsibilities.

Further, the BSP said the committee shall ‘periodically assess’ the training needs of individual directors and the board as a whole based on individual and collective competencies, taking into consideration nature, scale, complexity, and risk profile of the BSFI’s operations, and the results of performance evaluations, and shall ensure that ‘identified competency gaps’ are addressed through appropriate training interventions.

To oversee the performance evaluation process, the committee ‘s evaluation shall assess the extend to which the Board effectively discharges its oversight responsibilities, including providing active oversight of technology-related and cyber risks commensurate with the BSFI’s risk profile and operating environment.

Officer qualifications

IN the case of a digital bank and a DSIB, at least one senior management officer should have a minimum of three years of experience and technical knowledge in operating a business in the field of technology or e-commerce.

In the case of foreign bank branches, the BSP proposes that the country head must have attended a seminar on corporate governance for directors.

Confirmations

ACCORDING to the draft circular, the Monetary Board shall serve as the confirming authority for directors and CEO/President or its equivalent rank in a DSIB, including their subsidiary banks, QBs, trust corporations and non-bank financial institutions (NBFIs) with trust authority.

Meanwhile, the BSP’s Financial Supervision Sector (FSS) shall have the authority to confirm the election/appointment of directors and CEO/President or its equivalent rank in universal and commercial banks other than DSIBs, including their subsidiary banks, QBs, trust corporations, and NBFIs with trust authority; of other stand-alone banks, QBs and NBFIs with trust authority.

The FSS shall also be the confirming authority for the heads of the following functions: comptrollership/finance, lending, treasury, branch banking, information technology and such other significant activities or operating functions that are ‘material’ to the BSFI’s business model, directly reporting to the CEO/President or its equivalent rank or to the foreign bank office, and with the rank of at least senior vice president of UKBs and digital banks, as may be applicable.

The FSS shall also be the one to confirm the election or appointment of heads of internal audit, risk management and compliance functions, regardless of rank, of banks, QBs and NBFIs with trust authority; and of trust corporations.

Malacañang challenged former Public Works Secretary Rogelio L. Singson to present proof that the Convergence and Special Support Program (CSSP) of the Department of Public Works and Highways (DPWH) was being used for scams and anomalous projects.

Palace Press Officer Claire Castro made the statement in response to the statement made by Singson in a private event last week that the P1.1-trillion CSSP from 2022 to 2024 was used by lawmakers for project insertions.

She said critics like Singson should present proof that there was such irregularity.

‘This would ensure their message to the public is more constructive, rather than leaving us constantly hanging on the notion that it could be used for scams or theft; that is not a good message to convey,’ Castro.

Singson served as head of the DPWH during the administration of former President Benigno Simeon ‘Noynoy’ Aquino III. President Ferdinand Marcos appointed him as a member of the now defunct Independent Commission for Infrastructure (ICI), which was tasked to look into flood control project anomalies.

Castro also criticized why Singson only flagged the CSSP from 2022 to 2024 even if the program already existed before the Marcos administration.

‘In fact, convergence programs did not begin under the Marcos administration, Marcos Jr. administration. The approach has existed for more than a decade, including the tenure of former Secretary Rogelio Singson,’ she said, quoting the Department of Budget and Management.

‘As early as 2012, government records already referred to the DOT [Department of Tourism], DPWH convergence program on enhancing tourism access, which supported the construction and improvement of roads, leading to tourism destinations,’ she added.

The fund, the Presidential Communications Office undersecretary said, intended to allow DPWH to provide the infrastructure requirements of programs being undertaken with other government agencies.

‘Over the years, this has included access roads and other infrastructures supporting tourism, agriculture, education, health, national security, industries, airports, seaports and other national priorities,’ Castro said.

‘It is therefore inaccurate to portray CSSP as a newly discovered or previously undisclosed public works budget,’ she added.

Castro made the statement days after President Ferdinand Marcos and his economic managers denied they have knowledge of the leadership fund arrangement between former Public Works Secretary Manuel M. Bonoan with senators.

Bonoan claimed that each senator got at least P500 million from the said ‘leadership fund’ in 2025, which can be used for their ‘priority projects.’

The former DPWH chief is now facing graft and plunder related to the use of infrastructure funds.

GRUDGES have a way of settling in quietly. You do not decide to keep one. It could be tucked behind a comment you replay in your head, a friendship that became cold after one careless remark, or a family gathering where something was said that nobody ever addressed. Months pass, sometimes years, and the person who hurt you may have moved on completely. Yet you are still carrying the weight of that moment every time their name comes up in conversation.

The strange thing about a grudge is that it can feel like protection. You tell yourself that staying upset keeps you alert, and that remembering the hurt will keep you from being hurt again. Sometimes you will feel that forgiving too quickly would mean what happened did not matter. Other times, anger can even feel like a way of holding someone accountable when an apology never comes. But holding on rarely punishes the other person. More often, they are unaware that you are still replaying the argument, revisiting what happened, or rehearsing what you wish you had said.

Meanwhile, you are the one carrying the burden, and it often shows up in small ways. It could manifest as a tight chest when their name is mentioned, a short reply to a text, a conversation you keep replaying, or a restless night you cannot explain. You may even become guarded around others or look for signs that they might hurt you in the same way. This is how resentment can linger quietly. Letting go does not mean excusing what happened or forgetting the lesson. Sometimes, it simply means deciding that what happened no longer deserves so much space in your present.

Understanding why a grudge forms is the first step toward loosening its grip. Often it is not really about the specific incident. It is about what the incident represented, whether a sense that you were not respected, or that someone you trusted put their own comfort above your feelings. A coworker who took credit for your idea in a meeting stings not only because of the missed recognition, but because it confirms a fear that your effort goes unnoticed. Once you see the deeper wound underneath the complaint, the grudge starts to make more sense, and it becomes easier to address honestly instead of nursing it in silence for months on end.

Letting go does not mean pretending the hurt never happened, or rushing to reconcile with someone who has shown no interest in change. It simply means you stop assigning that person daily rent in your head. One approach that helps is writing an honest, unsent letter. Say everything you wish you had said, without softening it for anyone else to read. Many people find that once the words are out of their head and onto paper, the need to keep repeating them in their thoughts quietly fades. You are not required to send it anywhere. The goal is release, not confrontation, and the page will hold what you no longer wish to carry.

Another helpful practice is separating the story you have built around the event from the facts of what actually occurred. Over time, memory adds detail that was never there, an imagined smirk, a tone that grows harsher with every remembrance. Try describing the situation as plainly as you can and as objective as you can remember. This does not excuse what happened, but it often reveals that the grudge has grown larger than the original offense, fed by imagination rather than evidence. Seeing the plain version can loosen the emotional grip considerably, and it gives you a clearer sense of what actually needs healing.

There is also value in naming what the grudge has cost you. Perhaps you avoid a certain restaurant because it reminds you of a friend who betrayed your trust, or you tense up every holiday season because of an unresolved conflict with a relative. When you notice how much space this one memory takes up in your present life, the price of holding on becomes clearer, and letting go starts to look less like giving the other person a pass and more like reclaiming your own peace of mind for the years ahead.

None of this happens instantly, and you do not need to force forgiveness on a timeline that does not feel true to you. Some grudges soften gradually, appearing less often and with less sting each time. And that gradual fading counts as real progress even if it does not look like a dramatic breakthrough. Be patient with yourself the way you would be with a close friend working through the same thing. You are allowed to feel proud each time you catch yourself thinking of the person without that familiar tightness returning to your chest.

As you keep practicing this release, you may notice something unexpected, a lightness in conversations that once felt loaded, a willingness to enjoy a gathering you used to dread attending. The grudge does not need a dramatic ending or a perfect apology to lose its hold on you. It only needs your attention to shift toward what actually deserves your energy today. Every time you choose that shift, you make a little more room for the version of yourself that is not carrying yesterday into tomorrow.