Mission: Possible 2025 Customer Experience Week Creating customer experience: ‘Turning every employee into a Brand Ambassador’

Organisations that want to prosper understand that creating a great customer experience is essential. It has to be a strategic approach that cascades down from the C-Suite to the front-liners. In reality, creating customer experience is not the sole responsibility of the customer service department. It is a culture set within the organisation, in which everybody in the entity consistently tries to create a unique experience of value that is highly appreciated by the recipient, who can often be any stakeholder. In today’s hyper-competitive marketplace, turning every employee into a brand ambassador is no longer optional. It is a critical mission, made possible through the contribution of every employee who has the right mind-set to do so.

In this Customer Service Week – ‘Mission: Possible’ – it should be considered a timely reminder to reflect and see whether the everyday actions taken by people across all functions create value for customers. Do we genuinely take care of the customer for their physical and mental well-being, saving time, money and effort on their part?

Possible by every role

The front-liners or salespeople who deal directly with customers often make promises. These promises lead customers to form expectations. In fulfilling these expectations, a great deal of work has to be done by everyone, including the support staff. The support staff should also be aware that, at the point of delivery, living up to the expectations customers have formed is crucially important.

For example, although there may be no direct interaction with the end user, a support function such as a software developer who improves the user interface to make things easier for the customer enhances customer satisfaction. At a leading insurance company’s staff recognition ceremony, the Managing Director’s (MD) award was won by a junior executive from the Information Technology division. When asked by the compere, ‘Why do you feel you have won this prestigious annual MD’s award?’ the recipient’s answer was very meaningful. He simply said, ‘When I design a solution, the primary factor I take into consideration is user convenience, irrespective of whether the party is internal or external.’ There is a direct correlation: when employees feel connected to the mission, customers feel it too.

Possible empowerment – The key to ownership

One of the most powerful ways to transform employees into ambassadors is to give them ownership of customer outcomes. Employees should therefore be ready to Take Personal Responsibility (TPR) in their actions.

A strong example is The Ritz-Carlton Hotel, which globally empowers its staff to spend up to $2,000 per guest, without approval from management, to resolve any problem for their guests. The policy is less about the money and more about trust to achieve customer delight. It implies that employees are not simply following rules but stretching themselves to deliver the brand’s promise.

Making every employee a brand ambassador should be led by leadership. The C-Suite should consistently and repeatedly communicate that creating a great customer experience is everyone’s prime responsibility. Staff members who contribute immensely to this purpose with empathy, by leading without a title, and by providing an end-to-end solution should be recognised and rewarded

This kind of empowerment fosters a proactive mindset. Employees stop asking, ‘What’s my job?’-which confines them to the rule book-and start thinking, ‘What is the right thing for the customer I should do to create an experience?’

Often, superiors doubt whether such empowerment could lead to staff abusing it. However, research proves that if integrity is a core value of an organisation, and if utmost emphasis is placed on trustworthiness during recruitment, there are hardly any instances of misuse.

The Ritz-Carlton Hotel’s service credo is, ‘We are ladies and gentlemen serving ladies and gentlemen.’ When the culture is set with such a philosophy, staff maintain harmony with each other, speak courteously, go all out to serve one another, and demonstrate genuineness in everything they do with pride.

Possible breakdown of silos

For this mission to succeed, companies must dismantle the invisible walls between departments. The departmental mind-set often works towards achieving the glory of the respective units. Such an approach can be blind to the requirements of other divisions of the organisation. The divisional mind-set should now transform into a Total Solution Focus (TSF) mind-set, in which every division works hand in glove with a Centre of Expertise mind-set, with the sole intention of achieving overall stakeholder delight.

Cross-functional meetings, shared metrics and integrated systems allow marketing, operations and service teams to work together, keeping the promise given to the customer in everybody’s mind. This alignment is essential in an era where, through social media, one poor experience can quickly go viral. Be mindful that when you blame another division, the shame and the claim remain within the organisation with severe consequences.

When an airline crashes, the easiest reaction is to pass the blame to pilots who are no more. However, rebuilding trust in the brand thereafter requires enormous effort and time.

Possible cultural shift

Making every employee a brand ambassador should be led by leadership. The C-Suite should consistently and repeatedly communicate that creating a great customer experience is everyone’s prime responsibility. Staff members who contribute immensely to this purpose with empathy, by leading without a title, and by providing an end-to-end solution should be recognised and rewarded.

Toyota Lanka Ltd., regularly recognises their best-performing branch. The best branch then shares its success story with the other 18 local branches, emphasising the best practices that led to monthly recognition. Moreover, these best practices are shared on a global platform. Such activities build tremendous enthusiasm amongst staff and inspire everyone across the company to create an outstanding customer experience.

When employees see their colleagues celebrated for living the brand values, others are also more likely to follow suit. The ripple effect is powerful: customers sense the alignment, loyalty deepens and advocacy grows.

For this mission to succeed, companies must dismantle the invisible walls between departments. The departmental mind-set often works towards achieving the glory of the respective units. Such an approach can be blind to the requirements of other divisions of the organisation. The divisional mind-set should now transform into a Total Solution Focus (TSF) mind-set, in which every division works hand in glove with a Centre of Expertise mind-set, with the sole intention of achieving overall stakeholder delight

Mission possible worth accepting

In 2025, the companies that achieve outstanding results will be those where every level-from the C-Suite to the lowest rank-works together with the shared goal of achieving an exceptional customer experience.

This mission is possible. It requires a strong belief in a sense of belonging, empowerment and deeper commitment, with the understanding that every role is a customer service role. When everyone performs their responsibilities to the best of one’s ability, they create great customer experiences. Making every employee a custodian of the brand is truly a mission possible for everyone who loves the organisation.

Munchee dominates SLIM Digis 2.5 as most awarded brand

Munchee, flagship brand of Ceylon Biscuits Ltd. (CBL), cemented its position as the undisputed leader in digital marketing by dominating SLIM Digis 2.5. Winning the highest number of awards secured by a single brand at the prestigious competition, Munchee set a new benchmark at Sri Lanka’s foremost platform for digital marketing excellence.

The victory of eight awards in total, three Silver, three Bronze, and two Merit awards, underscores Munchee’s transformation into a brand that delivers powerful, integrated marketing campaigns with digital innovation at their core. As the number one FMCG brand in Sri Lanka, Munchee continues to lead the industry with innovation at the heart of its operating philosophy. With digital platforms emerging as the most dynamic and fast-evolving media touchpoints and the future of marketing itself, Munchee remains committed to staying ahead of the curve, inspiring the industry, and setting the pace for the digital future of FMCG.

Munchee’s awards spanned multiple categories, reflecting its strength in digital-first consumer engagement, agile storytelling, and immersive experiences. In the Silver category, Munchee Savoury was recognised for Best Use of Digital in a Marketing Campaign – FMCG F and B as well as Best Use of Creator/Influencer Content while Munchee SnapIT earned Silver for Cross Media Integration. Within the Bronze category, Munchee SnapIT received accolades for Best Use of Digital in a Marketing Campaign – FMCG F and B and Digital Social Platform Integration. Additionally, the Munchee Digital Biscuit Bar received a Bronze accolade for Best Use of Experiential/Immersive Marketing. Merit awards were given to Munchee Savoury for Best Use of Digital Creative Content and Munchee Digital Biscuit Bar for Best Use of Agile/Moment Marketing.

Ceylon Biscuits Ltd., General Manager – Marketing Danushka De Silva said, ‘We are incredibly proud of how far Munchee’s digital journey has come. What began as a bold vision to reimagine how we connect with consumers has evolved into a powerful, always-on digital ecosystem that drives impact at scale. This success is the result of relentless innovation, collaboration, and the passion of our teams and partners who believed in pushing boundaries.’

Ceylon Biscuits Ltd., Marketing Manager and Lead for Digital Arun Gooneratne added, ‘These achievements are the outcome of a bold strategic revamp of Munchee’s digital ecosystem designed to place digital at the centre of everything we do. It demonstrates the power of integrating creativity, data, and technology to build consumer affinity and business growth. As we look ahead, we are excited to continue reimagining the future of digital marketing at Munchee, unlocking new ways to engage, inspire, and lead the industry.’

Organised annually by the Sri Lanka Institute of Marketing (SLIM), the SLIM Digis Awards celebrate outstanding achievements in digital marketing across industries. Munchee’s commanding performance this year reaffirms its status as a trailblazer in Sri Lanka’s FMCG sector – a brand that not only leads the market but also shapes its future.

Being Buddhist during genocide

A man sits in the rubble of the collapsed Soussi Tower in Gaza City, which was destroyed last month by Israeli bombardment – (Omar al-Qattaa/AFP)

Yesterday was the Vap Poya (full moon) day. Today, on 7 October, the annual rains retreat (vassavasa) ends for Buddhist monastics across the Theravada world, including those in Sri Lanka. In many temples and monasteries where the monastic residents have spent three months in retreat, following the Vinaya and ancient custom, it is time for the Ka?hina, the ceremonial offering of a robe.

Over the centuries the Ka?hina has become one of the most significant religio-cultural events for Buddhists, and this year is no different. Like most Buddhist families in the country, mine has also prepared for the Ka?hina. My aunt has taken the responsibility for the ceremony this year in our ancestral village, a remote place nestled among the mountains of Sabaragamuwa, and the entire extended family is pitching in. Even those who are living thousands of miles away, such as myself, have been granted the privilege of taking part in this meritorious act.

Sharing merits with Gaza

We Buddhists believe in the ancient idea-even though it is not part of early Buddhist teachings-that we can share the merits accrued by our good deeds with other people, both living and dead. In the case of the former, we invite them to rejoice at what we have done, and through that mental solidarity, it is said that they reap the karmic benefits. In the case of the latter, we believe that in their new life after death, if they happen to be in a position to see what we do, they will still be able to rejoice in our good deeds and thus enrich their own karmic balance. This exchange is called puññanumodana in Pali.

As an academic in Buddhist studies, I am well aware of the scholarly discussion around puññanumodana. As a member of the Buddhist community, I am not too bothered by the incongruences between doctrine and custom here. I find it a beautiful and blameless practice, and that is sufficient for me to engage in it.

So, this year, as I join my family in offering the Ka?hina robe to the monastic community of the small temple in our rural, ancestral village, I share the merits with people who have often occupied my thoughts in recent times.

I share the merits with the babies of Gaza, born into a world that is burning and exploding, a world that is able to abandon them to starve to death, as happened to the infants in the Al-Nasr Children’s Hospital, when the staff was forced to abandon the building and were not able to return due to intense bombardment, infants whose decomposing bodies were found later, lying on the beds they were left in, still connected to defunct medical devices.

I share the merits with the toddlers of Gaza, in whom I see my own little daughter, in whose parents I see myself, who get bombed as they sleep at night in their tents, and whose pain as they get their limbs amputated without anaesthesia rips my heart, toddlers who get carried into the few barely operational hospitals, running low on staff, medicine, and resources, and die by injuries that should not cost them their lives in a humane world.

I share the merits with the children of Gaza, whose sense of wonder somehow remains intact even during an ongoing genocide as they play among the rubble, whose hunger remains unalleviated as they scavenge for scraps of food, whose lives are brutally extinguished as they wait in line to collect water, and if they manage to survive for a while with injuries, whose last few, laboured breaths are captured on video and shared with the world by helpless onlookers and get seared into my mind.

I share the merits with the women of Gaza, who carry their families on their backs-even literally, as they carry their children on the relentless march to the South, in search of respite that never comes-and who are the bedrock of a culture that remains steadfastly resistant under tremendous odds, women who starve as they feed the next generation, whose love transcends their own lives when even their dying bodies nurture babies that get taken out from their wombs to live a while longer.

I share the merits with the men of Gaza, who remain brave in the face of utter powerlessness, who grieve in silence and wail in despair, who risk their lives time and again to protect their loved ones, who are vilified even as the world talks about their women and children, who are assumed to be terrorists until proven otherwise by a settler-colonial judge, jury and executioner that requires them to be nothing but terrorists, and who are condemned to die in a thousand horrific ways for the sin of being born Palestinian.

Being a Buddhist does not stop us from standing for what is just and right, and we can take that stand while upholding Buddhist principles. In Sri Lanka, this means, at the very least, educating ourselves about what is actually happening in Gaza and the historical context of this genocide, not just about what happened two years ago on 7 October 2023, but also the many decades of brutal colonial subjugation that preceded it. I am disappointed at the number of Buddhist Zionists-an oxymoron if there ever was one-we seem to have in Sri Lanka, but this appears to be largely a matter of ignorance (whereas I have nothing to say to those who are driven by blatant Islamophobia)

Metta for Gaza

Dana-giving, of material things as well as karmic merit-is good, but the most meritorious and skilful act is meditation, according to the Buddhist teachings. One of the best known and most popular forms of meditation is metta, universal love.

On this day after the Vap Poya day, as my family engages in the Ka?hina ceremony, I will cultivate a mind of love towards the people of Gaza. Perhaps it would help me more than it helps them in any meaningful way, but at the very least it will ensure that whatever other work I do is done with a skilful frame of mind.

In my mind’s eye I will see that tiny stretch of land hugging the Mediterranean, that ancient hub of trade and cultural exchange at the gate to West Asia, home to what used to be more than two-million people just two years ago, though that number is greatly diminished now in the genocide. I will picture the people of Gaza, young and old, men and women, and I will imagine bathing them in a gentle glow of love, where they shall remain safe from any harm.

Perhaps one of those infamous drone footages from the Israeli military, where the people of Gaza look like swarms of ants, will help me in this regard, as it offers me a sense of scale. And perhaps their assistance here might be the stepping stone to extend my metta to Israelis just across the wall, not only to the people but also their genocidal leader Benjamin Netanyahu, and perhaps his even more extremist sidekicks such as Bezalel Smotrich and Itamar Ben-Gvir.

I anticipate that very last extension of metta to a genocidal leadership would not be without difficulty, but then I shall think: If I were born where Netanyahu was, and if I were brought up the way Smotrich was, and if I were to end up where Ben-Gvir has, perhaps I too would be cultivating genocidal thoughts. As my Muslim brethren might put it, there but for the grace of Allah go I.

May Allah, the merciful and compassionate, help me cultivate a mind of love towards even those perpetrators of genocide on this Ka?hina day.

Pacifism is not political impotence

Legend has it that even the Buddha attempted, in his ever so peaceful way, to prevent the king Vidudabha of the powerful Kosala monarchy from annihilating Sakya, the small republic at the foot of the Himalayas from which the Buddha hailed.

In one story in the commentary to the Dhammapada verse 47, it is said that the Buddha was sitting by the side of the road, alone under the scorching sun, as the army of Vidudabha was marching towards Sakya. Vidudabha saw the Buddha and asked why he was sitting in the sun and not under the shade of a great Banyan tree that was just nearby.

‘Be not concerned, great king. The shade of my kinsmen keeps me cool,’ replied the Buddha, it is said. Apparently Vidudabha was inspired by this conversation to not go to war with Sakya, at least for a while longer.

We are not Buddhas, and the genocide in Gaza is not a legend. Nonetheless, we owe it to the people of Gaza that we do not stay silent, even if what we do in our limited capacities as individual citizens seems futile. Being a Buddhist does not stop us from standing for what is just and right, and we can take that stand while upholding Buddhist principles.

In Sri Lanka, this means, at the very least, educating ourselves about what is actually happening in Gaza and the historical context of this genocide, not just about what happened two years ago on 7 October 2023, but also the many decades of brutal colonial subjugation that preceded it. I am disappointed at the number of Buddhist Zionists-an oxymoron if there ever was one-we seem to have in Sri Lanka, but this appears to be largely a matter of ignorance (whereas I have nothing to say to those who are driven by blatant Islamophobia).

In the Netherlands, where I currently live, being Buddhist during genocide has meant, among other things, raising our voices against funding these crimes against humanity. According to research by the Centre for Research on Multinational Corporations, the Netherlands is the largest investor in Israel among all EU states by a huge margin. Just a few days ago, the Dutch Prime Minister Dick Schoof, in an interview with Al Jazeera, denied that there is a genocide happening in Gaza. Perhaps he was more concerned about representing the corporate interests of the country than the public will.

In other words, the government that I pay taxes to is one that funds the genocide and helps perpetrate it. In that sense, I am responsible for what happens in Gaza, and it is my historical responsibility to protest against it. I will do so with the knowledge that I share far more with those who are being exterminated than the executioners empowered by my tax Euros.

(The writer is a social anthropologist whose research interests are at the intersection of early Buddhism and contemporary Buddhist practice, particularly in the Sri Lankan forest tradition.)

Gamer.LK dominates video games marketing category with Gold Award at SLIM Digis 2.5

Gamer.LK, Sri Lanka’s premier Video Games and Esports company, was recognised once again at the SLIM Digis 2.5 Awards, winning the Gold Award in the Gaming, Gamification and Esports category at the 2025 edition.

The Gold Award was presented for the campaign ‘NDB Avurudu Dupatha’, produced by Gamer.LK for National Development Bank PLC (NDB). Presented under the Gaming, Gamification and Esports category, which honours campaigns that leverage gamified experiences and the wider gaming ecosystem, the accolade highlights how Gamer.LK successfully engaged a hard-to-reach digital audience through interactive gaming content. Joining the campaign, Manitha ‘Maniya’ Abeysiriwardena, Sadun ‘Gaming Sadu’ Dilakshan and 16 other streamers from Gamer.LK’s streamer network live-streamed the story-based campaign to their audiences. By tapping into authentic gaming culture and delivering measurable engagement for the brand, the ‘NDB Avurudu Dupatha’ set a benchmark for how video games and gamification can be effectively integrated into mainstream marketing.

Gamer.LK also conceptualised and executed the campaign ‘Clean Up Mr. Claws’ for CLEAR by Unilever Sri Lanka., which received a Merit Award at this year’s SLIM DIGIS. The campaign transformed the usual 30-second cinema advertisement sit-through into a gamified experience, allowing audiences to interact with the content rather than passively watch. By merging entertainment with brand messaging, the activation created a unique connection with movie-goers, leaving a lasting impression while delivering tangible engagement results.

The SLIM DIGIS Awards are organised annually by the Sri Lanka Institute of Marketing (SLIM) and celebrate excellence in digital marketing by recognising the most innovative and effective campaigns across industries.

Gamer.LK Founder and InGame Esports CEO Raveen Wijayatilake said: ‘These awards once again demonstrate the strength of Gaming and Esports as a credible and effective marketing channel in Sri Lanka. Over the past decade, Gamer.LK has grown into an international Esports and video gaming agency, executing campaigns across multiple regions of the world. While our global footprint continues to expand, it is especially rewarding to partner with leading Sri Lankan brands and be recognised for the work in our home market.’

With these wins, Gamer.LK said it continues to reinforce its position as a pioneer in Gaming, Gamification and Esports-driven marketing. Over the years, the agency has been recognised at the SLIM DIGIS with multiple Awards, including the coveted Grand Prix Gold Award, further underscoring its track record of delivering impactful, innovative campaigns that connect brands with audiences in meaningful ways.

Parent disposes LCB Finance stake for Rs. 877.5 m

Lanka Credit and Business Ltd., has sold a 17.08% stake in Lanka Credit and Business Finance PLC (LCB Finance PLC) for Rs. 877.5 million.

Lanka Credit and Business Ltd., is the holding company of LCB Finance PLC.

The company said it sold 135 million shares in the market at Rs. 6.50 each on Friday (3 Oct.) LCB Finance shares closed at Rs. 7.90 yesterday. It reported a net asset per share of Rs. 4.05 as at end-June 2025.

Cyprus Department of Meteorology – Forecast for the Sea Area of Cyprus (A)

CYPRUS DEPARTMENT OF METEOROLOGY

FORECAST FOR THE SEA AREA OF CYPRUS (A)

FOR THE PERIOD FROM 0600 07/10/2025 UNTIL 0600 08/10/2025

Area covered is 8 kilometers seawards.

Winds are in BEAUFORT scale. Times are local times.

Atmospheric pressure at the time of issue: 1012hPa (hectopascal)

Weak low pressure is affecting the area. The weather will be partly cloudy and at times mainly cloudy with risk of light isolated showers, mainly over the western and northern coastal areas. Tonight the weather will be mainly cloudy with local showers and isolated thunderstorms.

Visibility: Good, but moderate to poor in showers

Sea surface temperature: 26°C

Warnings: NIL

Small steps, big gains

SMALL steps are often underestimated. Especially in the dog eat dog world of entertainment and the performing arts.

Many dream of becoming celebrities, and most of these dreamers will choose the one-time-big-time route not realizing that more often than not, true success comes when they take it one step at a time.

That is why we are so happy when we get to meet young artists who are not rushing to become big stars, who know that strategy is oftentimes a wonderful weapon to have, and who believe that timing is of great importance.

Take the case of new actor Miguel Odron, who continues to captivate the independent film audience worldwide with his effortlessly brilliant performance in Petersen Vargas’s Some Nights We Feel Like Walking, a wonderful film we were able to see when it was shown in local cinemas a few weeks ago.

The good news is: Odron recently scored a feature performance award nomination from the highly touted Iris Prize, an international LGBTQ+ festival and event open to films by, for, about, or of interest to these specific communities. The winners will be announced on October 19, in Cardiff, Wales.

The movie is Odron’s first acting assignment, and he admitted to being surprised by this nomination. ‘I’m truly out of words with this unexpected recognition. You can call me an accidental actor who tremendously enjoyed my experience working on my very first film. All I just want now is to make more films, and this nomination is more than a stamp of approval that I’m in the right career direction. I’m just happy that the film is getting a lot of good feedback from audiences around the world.’

Odron has proven once more that every step forward-no matter how small-is still movement in the right direction. And taking these small steps is the only way we can get to the top of a flight of stairs, to reach for our dreams, and to work on what we truly desire. I also got to meet two promising Sparkle artists recently: Kim Perez and John Rex.

Perez just released his song ‘Huling Hinto,’ a rock ballad that is hauntingly sad, while Rex, the grand winner of The Clash 2023 edition, lends his soulful vocals to the song ‘Kahit Wala Na Tayo.’ Rex’s powerful ballad has been chosen as the theme song for the drama series Cruz versus Cruz.

‘I’m waiting for my big break as a singer. My big win at The Clash was actually a jump-off point, but where I land will be my destiny. That’s why I work very hard and seize every good opportunity that comes my way. They say that all it takes is one song for a singer to soar to greater heights, and I’m taking all these small steps knowing that I will soar when my wings are ready,’ Rex shared.

Indeed, what starts as one small step often leads to another. When we focus on what we can do, we start to build momentum. A single effort can set off a chain reaction that, more often than not, leads to greater opportunities and more significant wins.

Aside from being a singer, Perez is also trying his luck as an actor. He is currently cast in the GMA TV series Sanggang Dikit. ‘I’m easy, you know. I don’t mind being described as an actor who can sing or a singer who can act. I’d love to explore all the possibilities that will be made available for me at this time in my young career. I enjoy doing both actually. In singing, I’m usually all by myself as a performer, but in acting I have to be a team player.’

A few days ago, I was happy to find out that Noel Comia has been cast in the upcoming musical Bagets, a production of Viva Live Events. He will give life and music to the same role that Herbert Bautista portrayed in the 1984 movie version.

I was first drawn to Comia in 2017 in the Cinemalaya movie Kiko Boksingero where I raved about his performance. There was no surprise when the then 12-year-old newbie actor romped away with the festival best actor prize for his endearing yet powerful performance.

The doors opened one by one for this promising actor who is slowly building quite an impressive filmography with such movies, like Song fo the Fireflies, Death of Nintendo, Gitarista, Tenement 66, Rainbow Sunset and Children of the River. He has also lent his talent to several theater productions and have won acting awards for these.

Not many remember Comia being part of the third season of The Voice Kids, making it to Lea Salonga’s Top 8 hopefuls. That is why I am excited to see how he will transform as an actor-singer when Bagets the musical comes to life onstage early next year at The Newport Performing Arts Theater.

Comia’s is a classic case of progress not being about perfection. It’s about focusing on what you can do with what you’ve got in reaching for your goals, no matter how small that action might seem. In the world of entertainment, it’s always tempting for newcomers to believe that only big, dramatic efforts bring results, but more often than not it’s the small consistent actions that actually shape our lives and determine the future. Like that of Comia’s.

When we focus on what we can do, however small that may seem to others, something shifts within us. The weight of difficulty, fear, doubt and frustration lightens, the mind becomes clear, and amazing ideas emerge. What was once a narrow mindset starts to expand, and creative juices start to flow naturally.

Success breeds success. Just like compound interest, small steps add up to impressive rewards. And these small steps help talented hopefuls like Miguel Odron, Kim Perez, John Rex, and Noel Comia create valuable habits that will help them achieve bigger gains in the future.

DME incentive under CREATE

Becoming an investment hotspot has been the goal of the Philippines for some time. Challenging the dominance of well-known investment destinations and providing an attractive investment climate required tweaks and changes to our tax and incentive laws, among others. One of the early attempts to improve the investment stature of the Philippines was the enactment of the ‘Corporate Recovery and Tax Incentives for Enterprises’ or more popularly known as the CREATE Act.

However, while CREATE aspired to propel the Philippines forward, to say that it has been mired in hampering issues is a bit of an understatement. CREATE’s lofty goals have been weakened by questionable execution of some of its provisions – the text of the law versus the promulgated rules and regulations; the legislative intent versus the administrative implementation.

Such incongruity has once again been highlighted in a recent decision of the Supreme Court involving the question of validity of certain provisions of CREATE’s implementing rules and regulations (IRR) as well as its related revenue regulations (RR).

Under CREATE, registered business entities (RBE) are entitled to VAT zero-rating on their local purchases of goods and services directly and exclusively used in the registered project or activity. However, the subsequently issued IRR and RRs changed the VAT zero-rating eligibility and made it applicable only to registered export enterprises (REE). It effectively deprived Domestic Market Enterprises (DME) of the same tax incentive despite them being RBEs.

Consequently, local suppliers charged VAT on the purchases of goods and services by DMEs. In turn, the DMEs under the 5 percent Special Corporate Income Tax will recognize the passed-on VAT as part of their costs or expenses.

The petitioner-DMEs in the case believed that the IRR and RRs unduly limited the application of the VAT zero-rating for local purchases since the law made no distinction between REEs and DMEs. In other words, they assert that all RBEs should enjoy the VAT zero-rating for local purchases.

After much deliberation, the Supreme Court held that the IRR and RRs are unconstitutional. Essentially, the IRR and RRs unlawfully altered the provisions of CREATE by carving-out DMEs from those entitled to the VAT zero-rating incentive. Considering that the grant and withdrawal of tax exemption is exclusive within the domain of legislation, the VAT zero-rating incentive cannot be removed or withheld from DMEs by an administrative issuance (such as an IRR or RR).

The case is a resounding acknowledgment of the implementation issues under CREATE that are experienced by taxpayers. However, while the Supreme Court sided with the taxpayer, what can the latter actually do with it? Is the decision anything more than a paper win?

Now that the Supreme Court upheld the entitlement of the VAT zero-rating incentive of DMEs under CREATE, can the latter file a claim for refund with the BIR on the VAT passed on by their local suppliers? Unfortunately, there are significant hurdles that DMEs must overcome:

Although any possible refund involves input VAT, it does not automatically mean that the claim for refund would be based on unutilized creditable input VAT under Section 112 of the Tax Code. Since the sales of DMEs are generally not zero-rated nor effectively zero-rated, it cannot claim refund under Section 112 of the Tax Code. As such, any refund would be based on Section 229 of the Tax Code which would require proof that the passed-on VAT on the local purchases is erroneous or illegally collected.

Even if the DME was able to prove that the passed-on VAT was erroneously or illegally collected, the administrative claim for refund must be filed within the 2-year prescriptive period regardless of the existence of any supervening cause after payment. Since CREATE took effect in April 2021, some claims may already be time-barred.

Further, it should be noted that CREATE has been amended by CREATE MORE. Among the CREATE MORE amendments is the express removal of the VAT zero-rating incentive on local purchases for DMEs. In effect, the doctrine laid down by the Supreme Court would not apply for local purchases by DMEs covered by CREATE MORE.

While the Supreme Court validated the position of DMEs, its redeeming effect is limited by practical circumstances and the effect of the improper implementation is not wholly recoverable. As between proper implementation and court vindication, laws would have a better chance of achieving its goal if we strive to effect the former rather than the latter.

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 jomel.manaig@bdblaw.com.ph or call 8403-2001 local 140.

Abuja poor internet spotlights digital divide

Residents of Abuja and northern Nigeria are grappling with persistent poor internet services, marked by slow speeds, frequent outages, and unreliable connectivity.

Amid Nigeria’s ambition to achieve a 70 percent broadband penetration rate by the end of 2025, the current rate stagnates at approximately 48.81 percent as of August 2025, hurting cities like Abuja.

The northern region, where poverty rates exceed 60 percent, faces heightened digital exclusion, with millions unable to access essential online services.

Experts warn that without urgent infrastructure upgrades, the region risks further marginalisation in Nigeria’s digital economy. The challenges stem from undersea cable damages, vandalism and insufficient fiber optic infrastructure.

A September 2025 report by the GSMA, the global industry body for telcos,

found that around 130 million people in Nigeria remain offline, despite living in areas with mobile broadband coverage, a gap widened by the slow rollout of the National Broadband Plan (2020-2025).

In Abuja, the nation’s capital, mobile network crises have become commonplace, with dropped calls and failed data connections disrupting daily life.

Complaints have flooded social media platform X, where Nigerians detail their ordeals. In Abuja’s Kado area, user @RightSideWitGod lamented, ‘Very poor internet service in Abuja, Kado, particularly. The decline has worsened over time.’

Similarly, @amare_of expressed extreme frustration with network service in Naf Valley Estate and Asokoro: ‘The connection has been consistently unreliable and slow. This experience is unacceptable.’

Another post from @Aiwanscales added, ‘The whole of Asokoro extension in Abuja is having issues with a service providers’ network and you guys cannot sort it out.’

Further north and in Abuja suburbs, users report data draining rapidly despite high costs. @Badmosgraphics in Ushafa, Abuja, complained: ‘It is now a constant thing for both call and data network to disappear for hours everyday without any reasonable explanation.’

Hostile actions

Gbenga Adebayo, chairman of the Association of Licensed Telecommunications Operators of Nigeria (ALTON), has repeatedly highlighted the threats to service quality.

Adebayo noted; ‘Ongoing investments in network optimisation, fibre expansion, and site upgrades are transforming the sector, but hostile actions by some states, including excessive right-of-way fees and vandalism, risk digital exclusion, particularly in underserved northern regions where infrastructure deployment is already challenged.’

He urged state governments to foster a supportive environment, warning that vandalism alone led to multiple incidents from May to July 2025, potentially disrupting services nationwide.

Adebayo also pointed to diesel blockades by oil workers threatening over 16,000 telecom sites, including in northern states like Kaduna, emphasising the need for protective measures to sustain connectivity.

Aminu Maida, executive vice chairman of the Nigerian Communications Commission (NCC), addressed the investment angle, stating that the telecom sector has attracted over $1 billion in new investments in 2025, spurred by policy shifts, including tariff adjustments.

These funds from Mobile Network Operators (MNOs) will be channeled toward infrastructure upgrades, prioritising underserved areas starting with the northern part of Nigeria to bridge the digital divide.

This includes fiber deployment, site enhancements, and region-specific rapid response teams for protection, ensuring resilient networks for economic recovery.

‘The $1bn investment will start from the North, with expansion of fibre backbones beginning in the North Central region,’ Maida stated.

He stressed collaboration with governors to reduce right-of-way fees, aiming for an additional 90,000km of fiber by Q4 2025, with a focus on northern states to meet national broadband goals.

Inside Nigeria’s N14trn skincare market

Wuraola Ibitoye browses Instagram for imported serums, while Vivian Adeolu opts for Nigerian-made face washes and moisturizers – a contrast that captures the two sides of Nigeria’s beauty industry.

Nigeria’s skincare market is huge, estimated at N14 trillion, according to BusinessDay’s recent research report entitled, ‘Insight Survey Report: Consumer Trends in Nigeria’s Skincare and Beauty Industry.’

The report shows that imports still lead, but local brands are gaining ground in skincare, fragrances, makeup, and natural oils, offering affordability and a sense of cultural pride.

From Lagos to Ibadan, store shelves reflect this diversity, as consumers strike a balance between global prestige and home-grown credibility. Young Nigerians, in particular, are propelling the industry, investing in skincare, hair care, cosmetics, and fragrances. For some, beauty shopping signals status and experimentation. For others, it represents identity and accessibility. Together, these choices are reshaping what aspiration looks like in a fast-changing market.

Size of Nigeria’s beauty market

Nigeria’s beauty and personal care sector has quickly emerged as one of Africa’s fastest-growing markets. According to Statista, this sector – cosmetics, skincare, haircare, and fragrances – earned an estimated $8.36 billion (N7.3 trillion) in 2023. Out of this, cosmetics alone accounted for $1.64 billion, highlighting the strong demand for beauty products among Nigeria’s increasingly style-conscious urban population.

Between 2018 and 2023, the industry’s value nearly doubled, with a compound annual growth rate (CAGR) of seven percent – eight percent, despite economic disruptions during the pandemic in 2020 and ongoing inflationary pressures. The purchasing power of young city dwellers, the influence of social media celebrities, cultural trends that promote self-expression, and the rapid growth of e-commerce platforms have all contributed to accelerating expansion and transforming consumer behaviour.

Market projection

Looking ahead, the market is projected to grow at a significantly faster CAGR of 14.97 percent from 2024 to 2028, potentially reaching a total revenue of over $14 billion by 2030. This remarkable growth trend positions Nigeria not only as Africa’s largest consumer market but also as an emerging beauty hub on the continent, blending global ambitions with local innovation, creativity, and entrepreneurial spirit.

Who is buying?

Nigeria’s beauty and skincare market is primarily led by young adults, with those aged 25-34 making up nearly 60 percent of buyers. This group, who are tech-savvy and career-focused, influences product choices, purchase methods, and brand expectations. Women remain the primary consumers at 78 percent, but men are increasingly entering the market, particularly in grooming, skincare, and fragrances, a sign of shifting cultural views on male beauty, according to the BusinessDay survey.

Spending patterns reveal strong middle-class participation. More than half of respondents spend N10,000-N50,000 monthly, showing a demand for ‘affordable luxury.’ This balance of aspiration and cost-sensitivity highlights a clear sweet spot for brands. Most consumers are hybrid buyers, with 65 percent mixing local and imported products. While international brands still hold trust, Nigerian labels are being adopted where quality and credibility are proven.

The survey findings confirm that skincare component is the leading product category, with 69 percent of respondents prioritising creams, serums, and treatments. Fragrances rank next, reflecting Nigeria’s cultural emphasis on scent and presentation, while haircare and men’s grooming lag behind but remain significant.

Social media is the key driver of product discovery. Seventy-two percent of respondents learn about products via Instagram, YouTube, or TikTok. As one respondent explained: ‘I follow reviews online, and if a product trends, I’m more likely to try it.’ For younger buyers, validation from digital communities outweighs traditional advertising.

Male grooming continues to evolve. Beard care, in particular, has become a visible marker of identity. Most men groom weekly, often guided by barbers as trusted advisors. While grooming is acknowledged as ‘important’ or ‘very important,’ product usage is modest. The majority spend N5,000-N10,000 monthly, with only a small premium group exceeding N20,000. One respondent shared: ‘I spend about ?20,000 a month on beard oils and conditioners because grooming is part of my identity. For me, it’s not just about looking neat, it’s part of my daily style and look.’ The preference for natural and organic ingredients shows wellness-driven consumption is influencing men as much as women.

Dark side of beauty

Despite enthusiasm, challenges persist. Counterfeits were flagged by 67 percent of respondents as the biggest concern. Beyond undermining trust, fake products expose users to health risks and discourage them from trying new brands. One consumer explained: ‘Sometimes, when in the open market, you can’t tell if what you’re buying is original or fake, and that makes me hesitant to spend too much.’

Affordability is another major barrier. Nearly half of respondents cited rising prices, driven by foreign exchange (FX) volatility that inflates the cost of imported products. As one noted: ‘Prices keep going up, and creams I used to buy are now almost double.’ Loyalty remains fragile. A striking 89 percent of consumers say they will immediately switch brands if dissatisfied. In such a competitive landscape, consistency, authenticity, and safety matter as much as visibility and marketing.

Nigeria’s skin care, beauty stores

For many retailers in Lagos and Ibadan, the beauty business is more than commerce; it’s a calling shaped by passion and persistence. ‘I started little, telling people what to use to look good and selling to them. Many years later, it has become a family business,’ said the owner of a 41-year-old skin care business in Ibadan. Another explained, ‘It’s what my mother did, so I grew up in it. My vision is to make my skin care business a household name across Nigeria.’

Demand is also shifting, shaping how these entrepreneurs operate. In both cities, skincare is overtaking makeup as the primary driver of growth, with an increasing number of customers, including men, purchasing creams, serums, and grooming products. ‘Skincare is now a daily use, while makeup is occasional. That’s where we see sales moving,’ a Lagos store owner observed. Yet brand preference remains a hurdle. ‘Customers want foreign products because of trust, even when Nigerian brands are improving,’ an Ibadan retailer explained.

It is this same demand for trusted, science-backed skincare that has created space for medical aesthetics clinics.

According to Omolade Olatawura, chief operating officer of Laserdem Clinics, a leading skincare and aesthetics company with branches in Nigeria and Ghana, the clinic’s nearly 15-year journey was built on filling that very gap. ‘For years, Nigerians travelled overseas for safe, advanced skincare, exposing a clear need in the local market. Our response was to build a team of globally trained doctors, nurses, and aestheticians, and to use clinically tested products that meet international standards,’ she explained. Today, skin clinics like Laserdem reflect the same forces driving retail growth: a youthful, image-conscious population, lifestyle shifts, and rising incomes that drive greater investment in skin health and beauty.

Outlook: Industry at a crossroads

Nigeria’s beauty and skincare industry is growing rapidly, driven by young, digital-first consumers who view grooming as a means of expressing their identity. Yet, counterfeits, affordability pressures, and trust gaps pose a threat to stability. Opportunities lie in building trust through QR codes and education, targeting the ‘affordable luxury’ band, and scaling organic brands with indigenous ingredients. Digital discovery and influencer marketing are essential, while male grooming remains under-tapped. Local brands like Zaron, ORÍKÌ, Arami Essentials, and Dang must compete on both quality and visibility. As one respondent put it: ‘We all want to look good, but it has to be safe and worth the money.”