Category: Business Mirror

The value-added tax (VAT) system is built on the principle that tax should ultimately be borne by the final consumer. Businesses merely act as collection agents, remitting to the government the VAT they collect from customers after deducting the VAT they themselves paid on business purchases. This is the essence of the tax credit, or invoice, method adopted under the Philippine VAT system.

Because of this structure, even the input VAT is not intended to become an additional cost to the buyer. Instead, it is designed to be recovered either by offsetting it against output VAT or, in specific situations, through a refund. The refund mechanism is therefore not a tax incentive or a special privilege. It is an essential feature of the VAT system that preserves its neutrality.

Among the taxpayers entitled to this remedy are those engaged in zero-rated or effectively zero-rated transactions. Since these transactions generate little or no output VAT, there may be no tax liability against which the corresponding input VAT can be credited. Recognizing this, our tax laws allow qualified VAT-registered taxpayers to recover creditable input VAT attributable to zero-rated sales through a refund or the issuance of a tax credit certificate.

The provision on refund rules appears to be very clear and unambiguous. In reality, however, some of its parts had been inconsistently applied-causing disputes between the tax authority and the taxpayers, with some unfortunately resulting in the denial of refund claims. Even interpretations by the Courts in some areas had not been consistent.

For example, the law states that the claim should be filed within two years after the close of the taxable quarter when the sales were made. Despite this seemingly clear language, disputes have arisen over what constitutes the ‘close of the taxable quarter.’ At one point, different interpretations even emerged from judicial decisions regarding the reckoning of the 2-year prescriptive period for filing a claim for refund. One refers to the date of filing of the quarterly VAT return and payment of the tax and another referring to the exact last day of the three-month period constituting the quarter to which the transactions occurred. Also, for a while, there were conflicting declarations on whether the 2-year prescriptive period should apply only to the application with the BIR or should it also apply to the filing of the judicial claim with the Court of Tax Appeals.

Although subsequent jurisprudence had largely settled many of the issues and a number of legislations had modified portions of the refund provisions making them easier to understand and apply, these earlier confusions illustrate how varying applications and interpretations of procedural rules can significantly affect taxpayers’ substantive rights. In fact, there are still parts of the law that need further clarity. Otherwise, taxpayers would continue to encounter uncertainty in asserting what should otherwise be a straightforward statutory right.

Absence of zero-rated sales in the same period the input tax was incurred. One area of concern involves the relationship between zero-rated sales and the input VAT being claimed. It is undisputed that a refund cannot be granted in the absence of zero-rated transactions. After all, the law allows the recovery only of input VAT attributable to such sales. The more important question, however, is whether the zero-rated sales must occur during the same taxable period in which the input VAT was incurred.

The law does not expressly require this. In many businesses, purchases necessarily precede sales. Raw materials, inventories, equipment, and services are acquired before the resulting products or services are eventually sold. Consequently, input VAT is often incurred in one taxable period while the corresponding zero-rated sales occur in a later period. Yet, in some instances, refundability of input taxes had been raised when no zero-rated sales occur during the quarter in which the input VAT was incurred. Such an interpretation appears inconsistent not only with ordinary business operations but also with the very purpose of the VAT system.

2-year period counted from when purchase/input tax was incurred or when sales occurred? Another question in relation to the 2-year prescriptive period is whether it should be reckoned from the taxable quarter when the zero-rated sale was made or from the quarter when the input VAT was incurred? The language of the law strongly supports the former. In fact, in a number of cases (e.g., GR 180345, November 25, 2009), the Courts counted the 2-year prescriptive period for filing a claim from the end of the quarter where the zero-rated sale was reported, and not from the end of the quarters where the input taxes were incurred. But there are also cases (e.g., GR 172129, September 12, 2008) where the phrase ‘when the sales were made’ was considered as pertaining to the input tax. In fact, a number of claims are denied simply because the claim is filed beyond two years from the close of the period the input tax was incurred. Indeed, there are practical considerations on why the reckoning should be from the point of purchase.

These issues demonstrate that the challenge does not necessarily lie in the existence of the refund mechanism itself but in the manner in which it is understood and applied. A statutory right becomes less meaningful when taxpayers cannot predict with reasonable certainty how the governing rules will be administered. This is why the laws on VAT refund claims deserve another careful review. Refining the statutory language, harmonizing administrative interpretations with judicial pronouncements, and adopting consistent standards in evaluating refund claims would benefit not only taxpayers but also the tax administration. Greater clarity reduces disputes, shortens processing time, and strengthens confidence in the tax system.

There may also be value in revisiting earlier versions of the VAT law, which contained distinct refund rules for specific situations, including importations, capital goods, and newly established businesses. Ultimately, the objective of the VAT system is not merely to collect revenue but to do so in a manner that is fair, neutral, and predictable. Input VAT attributable to zero-rated transactions should not become an unrecoverable business cost because of inconsistent interpretations of procedural rules. If the law is not written in a way that would achieve its real purpose, then perhaps the time has come to revisit and refine its provisions. Otherwise, differing interpretations would continue to surface, resulting in unnecessary disputes that could be avoided through clearer provisions and more consistent implementation.

REVENUES to be collected by the government are seen to reach P5.205 trillion in 2027 amid expectations of a recovery in economic growth, weighed down by the flood control corruption scandal and the Middle East crisis.

Next year’s revenue goal is equivalent to 15.7 percent of gross domestic product (GDP) and is higher by 8.28 percent than this year’s reduced target of P4.807 trillion, based on the Budget of Expenditures and Sources of Financing for 2027 released on Tuesday.

Of the projected amount, P4.851 trillion will come from tax revenues, up by 9.21 percent from this year’s target of P4.441 trillion.

These will be sourced from taxes on net income and profits, property, domestic goods and services and international trade and transactions.

The Bureau of Internal Revenue (BIR) will contribute most of the levies with P3.736 trillion, a 10.10-percent increase from its tempered goal of P3.393 trillion this year.

The Bureau of Customs (BOC), meanwhile, will collect an estimated P1.074 trillion, up by 6.29 percent from the increased P1.011 trillion target this year.

In contrast, non-tax revenues are expected to drop by 22.66 percent to P252.9 billion in 2027 from the current goal of P327 billion.

These will come from fees and charges, income from Treasury operations, income collected by the Treasury and other sources.

Revenues from privatizing government assets were also increased to P101.5 billion next year, a 166.40 percent growth from this year’s revised P38.1 billion target.

Moreover, the passage of tax reform measures is seen to contribute a total of P31.956 billion in revenues for the government in 2027.

The value-added tax on digital service providers is expected to yield P24.673 billion, while the rationalization of the mining fiscal regime will generate P6.104 billion. Excise tax on pick-up trucks will also bring in P7.443 billion.

However, the Capital Markets Efficiency Promotion Act and the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy or Create More will result in P4.614 billion and P1.650 billion in revenue losses, respectively.

The Cabinet-level Development Budget Coordination Committee (DBCC) expects GDP growth to accelerate to 5 to 6 percent in 2027 from 3.5 to 4.5 percent in 2026.

Climate-related disruptions, concerns over anomalous flood control projects, and broader global economic uncertainties, which dampened construction activity and private consumption, prompted the DBCC to temper this year’s growth target and the fiscal program.

THE Filipino-Chinese Veterans Basketball Association (FCVBA) is out to reassert its class in the Asean Seniors Basketball Tournament that tipped off last Tuesday in Kuching, Malaysia.

With the inclusion of former Philippine Basketball Association stars Elmer Reyes, Aries Franco and Benjie Poblete, the FCVBA Bearcats are confident of regaining the 70 years division title after losing to ZAAP of Bangkok last year.

The other members of the team are Rain or Shine co-team owner Terry Que, Ironcon Builders’ Jimi Lim, Eduard Tio, Danny Ching, Andrew Ongteco, Julio Cruz, Amang Santos, James Chua, Med Sultan and Achit Kaw.

Former Adamson University player Chingka Lee is the team’s coach.

‘With Reyes and Franco around, I think we have a good chance of winning the title again,’ said Que, one of the team’s godfathers along with Lim and Tio.

FCVBA will also competing in the premier 50-year’s division for the first time in a long while with former Ateneo star Jean Alabanza, team captain Edster Sy, Dexter Quan and Oliver Choa leading the team.

Completing the 50-years cast supported by ITG/Triangle Tires are Kerby Chua, Kenneth Lim, Calvin Li, Francis Sy, Edwin Herrera, Edwin Yap and Sherwin Yao.

AKBAYAN Party-list and several labor groups have asked the Supreme Court to conduct an administrative evaluation of the circumstances over the issuance by the Regional Trial Court (RTC) of Pasig City of two orders that effectively suspended the implementation of an P85 minimum wage hike in Metro Manila.

The groups were referring to the status quo ante order (SQAO) issued by the Pasig RTC Executive Judge dated July 23, 2026 and the temporary restraining order (TRO) issued by Pasig RTC Branch 152 dated July 30, 2026.

In a letter addressed to the SC-Judiciary Integrity Office (JIO) Officer-in-Charge lawyer Eduardo Tolentino, the groups stressed that the SQAO and the TRO run counter to Article 126 of the Labor Code.

The said provisions specifically states: ‘No preliminary or permanent injunction or temporary restraining order may be issued by any court, tribunal or other entity against any proceedings before the Commission or the Regional Boards.’

‘The request does not ask the Judicial Integrity Office to determine the merits of the pending declaratory relief case, nor to substitute its judgment for that of the trial court on the validity of the Wage Order,’ the letterread.

‘Rather it seeks administrative evaluation of the circumstances surrounding the issuance of the interim orders, particularly in light of Article 126 of the Labor Code and the applicable rules governing injunctive relief,’ it added.

It may be recalled that the Regional Tripartite Wages and Productivity Board in Metro Manila last month issued a wage order mandating an P85 increase in the minimum wage to be implemented in two tranches.

The first amounting to P60 took effect on July 25 and the remaining P25 will take effect on January 20, 2027.

However, the Pasig court issued an SQAO in response to a petition filed by construction companies Readycon Trading and Construction Corp. and R-II Builders Inc seeking to stop the wage hike.

After the case was raffled, Pasig RTC Branch 152 Presiding Judge Marie Joyce P. Manongsong issued a TRO enjoining NCR wage board and the National Wages and Productivity Commission from implementing the wage order until August 13, subject to the petitioners posting a P1-million bond.

The groups also asked the SC-JIO to endorse to the SC en banc the issuance of an Administrative Circular providing guidance to first- and second-level courts on the application of Article 126 of the Labor Code and the procedural requirements governing interim injunctive relief.

‘The administrative question, therefore, is whether a trial court may employ an order denominated as a ‘Status Quo Ante Order’ to grant relief that, in substance and effect, suspends the implementation of a Wage Order notwithstanding the prohibition under Article 126 of the Labor Code,’ the groups said.

THE presiding officer of the Senate Impeachment Court on Monday said House prosecutors appeared to have been ‘ghosted’ by Vice President Sara Duterte’s defense team after repeated attempts to arrange a court-ordered comparison of 4,492 acknowledgment receipts related to her confidential funds went unanswered.

Private prosecutor Lorna Kapunan said Duterte’s lawyers ignored messages requesting a meeting on Thursday or Friday of the previous week, as directed by the Impeachment Court. The defense later proposed a meeting on Aug. 14 – four days after the scheduled resumption of the Commission on Audit auditor Xylene Mae del Campo’s testimony.

‘They stood us up,’ Kapunan told the court.

Presiding Officer Sen. Francis Escudero offered a more contemporary description.

‘Attorney Lorna, you were not merely stood up. Perhaps you were ghosted because they did not respond to you,’ Escudero said.

‘We were ignored,’ Kapunan replied.

‘That is exactly what ghosting means. ‘Ghosting’ is the more modern term,’ Escudero said.

The proposed comparison was intended to determine whether the acknowledgment receipts held by the prosecution matched those in the defense’s possession. If the documents matched, both parties could potentially agree on their authenticity, sparing the court from having to examine thousands of individual records during Del Campo’s testimony.

The 4,492 receipts are part of the documentary evidence being examined by prosecutors to determine how P612.5 million in confidential funds released to the Office of the Vice President (OVP) and the Department of Education (DepEd) under Duterte were accounted for.

Kapunan said prosecutors first contacted the defense on Wednesday to ask whether the parties could meet the following day or on Friday to compare the documents.

They received no immediate response.

‘On Thursday, we waited the entire day. We kept asking when we would meet because it was already Thursday and Friday was the next day. Our witness was scheduled to appear on Monday, but we still received no response for the entire day,’ she said.

According to Kapunan, the defense finally responded at 5:38 p.m. on Thursday and proposed Aug. 14 as the meeting date.

‘August 14, what good will that do us? The hearing is today, August 10,’ she said.

Kapunan accused Duterte’s lawyers of acting in bad faith, noting that the Presiding Officer had specifically identified Thursday or Friday as the dates for the comparison.

‘That constitutes bad faith, Your Honor, because the presiding officer specifically directed the parties to meet on Thursday or Friday of last week,’ she said.

Kapunan added that prosecutors made one final attempt shortly before Monday’s hearing, offering to begin the comparison despite having only an hour remaining.

‘They refused,’ she said.

Duterte’s defense counsel, Kristine Ferrer, argued that comparing the documents was unnecessary merely to speed up the proceedings.

‘We do not even need to compare the exhibits to expedite the proceedings,’ Ferrer said.

She maintained that questions concerning the documents’ authenticity could be addressed after the prosecution formally offered them as evidence.

Nevertheless, Ferrer said the defense would not object to del Campo presenting summaries of the voluminous records, provided that she remained subject to cross-examination.

Escudero confirmed that he had instructed both parties to attempt to meet on Thursday or Friday.

‘The chair issued an order directing the parties to try to meet on Thursday or Friday,’ he said.

He then ordered Duterte’s lawyers to provide the court with copies of their pre-marked evidence so that the court could conduct the comparison itself.

The records consist of 2,668 Office of the Vice President acknowledgment receipts and 1,824 Department of Education acknowledgment receipts.

The P612.5 million under examination includes P500 million in confidential funds released to the OVP from December 2022 to September 2023 and P112.5 million released to DepEd while Duterte was serving as education secretary in 2023.

Remember the tagline from Jaws, ‘Just when you thought it was safe to go back in the water’? The Discovery Channel just gave it a sequel. ‘Sharkzilla Takes New York’ premiered a couple of weeks ago promising a radiation-mutated monster off Montauk, Long Island.

The story was built from a humpback whale with a two-foot bite wound, a gray seal with a chomp nearly as large, and a submarine canyon where the United States government buried thousands of barrels of nuclear waste in the late 1960s, later found to be leaking.

‘We are calling it Sharkzilla,’ marine biologist Craig O’Connell said. Genetic mutation, giant predator, the whole radioactive monster script wrote itself.

Then the lab results came back. Zero radioactive contamination. What the crew actually tagged was a nearly 12-foot pregnant mako shark, hunting hard because she was feeding pups, in waters that used to be famous for big sharks before overfishing cleared them out decades ago. The scary story was a fish doing exactly what a fish does. The real story, that apex predators are quietly returning to that stretch of depleted ocean they were hunted out of, got a fraction of the attention because it does not glow in the dark.

That is the pattern worth noticing, and it is not a Montauk problem. Loud, invented threats crowd out quiet, real ones everywhere, all the time. There is a real monster sitting in the sky, and almost nobody is looking at it.

NASA’s Goddard Space Flight Center published research this year challenging an assumption scientists have held for decades. It was that Earth’s upper atmosphere absorbs solar wind energy only up to a ceiling, a definite level, the way water stops getting hotter once it boils.

A team led by physicist Nithin Sivadas found that ceiling was likely a measurement error. Once researchers analyzed readings taken closer to Earth instead of near the sun, the leveling-off vanished. The stronger the solar wind, the stronger the electrical current circling the upper atmosphere. NASA calls this unsettled, but if it holds, worst-case models for a severe geomagnetic storm are built on a ceiling that may not exist.

This is a textbook gray rhino: a threat that is highly probable, high-impact, and largely ignored anyway. A slow, visible animal that most of the world has simply decided not to watch.

Think of a transformer as a fuse box for an entire grid. A fuse box works because it is built to fail small and fail fast, sacrificing a 15-amp breaker rather than letting a surge burn the house down. A grid needs the same protection against a solar-driven surge, because without it the surge does not blow a breaker. It fries the transformer itself, and ultra-high-voltage power transformers are not stocked on a shelf.

There is already a small-scale preview of what this looks like. A comparatively weak geomagnetic storm knocked out the massive Canadian Hydro-Quebec grid in under two minutes in 1989, putting roughly six million people in the dark. In 1859, a stronger storm known as the Carrington Event burned out telegraph wires and shocked operators out of their chairs. In 2013 Lloyd’s of London modeled a storm of Carrington severity hitting the U.S. and put the damage at 20 to 40 million Americans without power for 16 days to two years, costing $600 billion up to $2.6 trillion depending on how many transformers were destroyed.

The US is now installing devices on its transmission lines specifically to block that kind of surge, buying insurance against a monster it cannot yet see clearly.

Not every grid operator has made that purchase. The National Grid Corporation of the Philippines (NGCP) is putting P18.5 billion into Philippine transmission projects this year, real money by any measure, but none of it hardens transformers against a geomagnetic surge. The absence of hardening is not unique to the Philippines. Most lower-latitude grids have treated extreme space weather as a distant risk, while only a handful of high-latitude grids, in the US, Canada, the United Kingdom, and New Zealand, have actually built for it.

But a total grid failure does not just dim the lights. It freezes markets, and shuts down every business that depends on a functioning bank.

Sharkzilla turned out to be a pregnant mako doing her job, and the real story underneath the hype was actually good news, a predator population rebuilding itself. The gray rhino in the sky does not have that ending built in and it does not care whether we were watching the right thing.

Lifestyle brand Converse (www.converse.ph) introduces fresh expressions of its iconic footwear while bringing together two influential voices who embody individuality in their own distinct ways. Global K-pop sensation Karina of aespa joins the Converse family as its newest global ambassador, while genre-defying artist Matt Champion fronts the campaign for the all-new Chuck Taylor Throwback, celebrating the brand’s rich heritage through a contemporary lens.

At the heart of the collection is the belief that self-expression has no single form. Whether through elevated classics, fashion-forward experimentation, or archival-inspired designs, Converse continues to evolve its icons for a next generation.

Leading the season is Karina, who makes her Converse debut wearing two new interpretations of the Chuck franchise: the refined Chuck 70 X and the bold Run Star Crush. Known for effortlessly blending music, fashion, and culture, Karina represents a new era of creativity-one that embraces authenticity and encourages people to express themselves without boundaries.

For those looking to make a stronger statement, the Run Star Crush pushes Converse design into new territory. With its exaggerated platform sole, sculptural proportions, and lightweight construction, the silhouette transforms the familiar Chuck into a bold fashion piece that balances athletic inspiration with avant-garde styling.

Joining the lineup is another standout addition: the Chuck Taylor Throwback, fronted by rapper, singer and songwriter Matt Champion.

Inspired by the raw energy of 1990s street style and vintage Chuck Taylors, the silhouette pays tribute to Converse’s archives while embracing today’s sneaker culture.

The Chuck Taylor Throwback celebrates the imperfections that made the original Chucks iconic. Saturated colors, oversized eyelets, fat laces, an intentionally off-center Chuck patch, irregular foxing tape, and a slightly stretched toe bumper all serve as subtle nods to the handcrafted character of Converse’s past. Rather than perfecting history, the Throwback proudly preserves it.

Matt Champion perfectly embodies the spirit of the silhouette. His fearless creativity, effortless confidence, and boundary-pushing artistry reflect the same authenticity that defines the Chuck Taylor Throwback, proving that true style comes from embracing individuality.

Converse has stores in Power Plant Mall, Araneta Gateway Mall, select Ayala Malls, SM Malls, and Robinsons Department Stores.

HOUSING borrowers affected by heavy rains and flooding may avail themselves of temporary payment relief measures, according to the Department of Human Settlements and Urban Development (DHSUD).

The DHSUD announced last Tuesday that its key shelter agencies have been ordered to implement moratoriums on housing loan amortizations for qualified beneficiaries in areas affected by the enhanced southwest monsoon, Tropical Depression Luis, and Tropical Storm Maymay (International Name ‘Kujira’).

The relief covers qualified beneficiaries of the National Housing Authority (NHA), the Social Housing Finance Corp. (SHFC) and the National Home Mortgage Finance Corp. (NHMFC), although the scope and terms will depend on guidelines issued by each agency.

DHSUD Secretary Jose Ramon P. Aliling said the moratorium is intended to ease the immediate financial obligations of households affected by flooding and other weather-related disruptions.

The NHA has already issued its implementing guidelines, granting a one-month automatic moratorium on housing loan amortizations and lease payments for August.

The moratorium applies to residential account holders in affected NHA projects in Metro Manila, Ilocos Sur, La Union, Pangasinan, Abra, Benguet, Bataan, Bulacan, Pampanga, Tarlac, Zambales, Cavite, Batangas, Rizal, Occidental Mindoro, and Oriental Mindoro.

Eligible beneficiaries are not required to apply for the payment reprieve. No delinquency or additional interest charges will be imposed during the month, while penalties, interest and surcharges will also be suspended.

NHA said payments will resume on September 1, while the repayment period of covered residential accounts will be extended by one month. Fees and charges that accrued before August 1 will likewise be reinstated after the moratorium.

The SHFC and the NHMFC are expected to separately issue their respective guidelines on the coverage of the payment suspension and the process for availing of the relief.

Meanwhile, the Home Development Mutual (Pag-IBIG) Fund continues to offer its ‘Special Assistance for Financial Emergencies’ loan, which allows qualified members to borrow up to P10,000 or 90 percent of their total Pag-IBIG Regular Savings, whichever is lower.

The loan carries an annual interest rate of 5.95 percent and may be repaid over one, two or three years. Qualified members must have at least 12 months of cumulative savings.

Apart from the loan moratorium, the DHSUD said it has also directed its regional offices to coordinate with local governments and other agencies to assess the housing needs of affected families.

THE Cultural Center of the Philippines (CCP), the country’s premier institution for arts and culture, announces the appointment of art historian, critic, and curator Carlos Quijon Jr. as the new chief curator of its CCP Contemporary Art Museum.

Quijon’s vision will shape the way CCP (www.culturalcenter.gov.ph) showcases and exhibits its extensive contemporary art collection. This move comes at a crucial time when the CCP is set to reopen its doors to the public by the first quarter of 2027, after going through meticulous conservation and rehabilitation efforts that began in 2021, following a series of inspections in 2015 and 2018.

‘As we prepare for the reopening of the CCP next year, we are not only boosting our facilities that will host our audiences and the public, but also our lineup of visionaries who will curate and conceptualize art exhibitions and performances that we can truly be proud of. We’re glad to welcome Carlos into our artistic family. We know that we will learn from his global experiences, as much as he will also be inspired by our contemporary art collection,’ said CCP president Kaye C. Tinga.

A Filipino talent with a global portfolio, Quijon joins CCP after a successful tenure at the Museum of Modern Art in New York as the inaugural C-MAP Fellow for Southeast and East Asia. He has notably curated the Philippine Pavilion at the 60th Venice Biennale in 2024, where he presented the work of artist Mark Salvatus. He has also curated exhibitions in São Paulo, New York, Seoul, Busan, Singapore, Hong Kong, Kuala Lumpur, and Manila, and participated in residencies and fellowships in museums in Asia, Europe, and the Americas.

‘I’m excited to join the CCP as their new chief curator as it enters its new era. As a practitioner, I believe in CCP’s role in advocating for and enriching the artistic sensibilities of our Filipino artists and promoting them to our local public and our international audiences, as well. The goal is to strengthen the place of the CCP in national and regional conversations around contemporary art,’ Quijon said.

TEAM South will have the home-course advantage against Team North in the International Container Terminal Services Inc. Elite Junior Philippine Golf Tour (JPGT) Finals from August 18 to 20 at the Pueblo de Oro Golf and Country Club in Cagayan de Oro.

South, however, will be out to erase the bitter taste of its 21 1/2-26 1/2 setback to North at The Country Club as the defending champions return with a battle-tested formula built on preparation, chemistry and a belief in one another.

For South, the mission is clear: change the script.

The hosts boast a formidable cast of players with proven familiarity and success at Pueblo de Oro, including Stephen Clementer and Soleil Molde in the 7-10 age group, Jared Saban and Brittany Tamayo in the 11-14 division, and Alexis Nailga and Precious Zaragosa in the 15-18 class.

North’s title defense begins with a deep and talented 7-10 lineup led by girls Winter Serapio, Jaicee Cervantes, Andrea Dee and Jehanne Mendoza, and boys Zach Guicio, Zoji Edoc, Kenzo Tan and Kingston Ching.

Backing Molde and Clementer on the South side are Ana Marie Aguilar, Vanya Go and Akeisha Yocte in the girls’ division, and Ethan Lago, Lucas Revilleza and Darren Ong among the boys.

Another tightly contested battle looms in the 11-14 division, where North will lean on girls Cailey Gonzales, Georgina Handog, Mavis Espedido and Quincy Pilac, and boys Chan Ahn, Vito Sarines, Javie Bautista and Jacob Casuga.

South counters with girls Marqaela Dy, Rafella Batican, Zuri Bagaloyos and Tamayo, and boys Ken Guillermo, Ralph Batican, Mico Woo and Saban.

The 15-18 division could provide another compelling chapter in the North-South rivalry. North fields girls Lisa Sarines, Rafa Anciano, Mona Sarines and Kendra Garingalao against South’s Tashanah Balangauan, Apple Gotiong, Lois Lane Go and Zaragosa.

The spotlight, meanwhile, will shine brightest on the premier boys’ division, where North’s Shinichi Suzuki, Jakob Taruc, Nathan Belandres and Santi Asuncion brace for high-caliber matchups against South’s Sebastian Sajuela, Clement Ordeneza, Roman Tiongko and Nailga.