Stephenie Meyer's Twilight

With all the media frenzy, great reviews, online forums, and fan blogs that twilight seem to be getting these days, I swore not to impart my own point of views on the matter, but I simply can’t help it. The book, the motion picture had got me hooked just as Harry Potter did four years ago.

It’s quite extraordinary to come across with a fictional book, seemingly contradicting the stories we came to grow up with as "folklore" ranging from bloodsucking vampires and werewolves (New Moon), to, what’s worse, vampires with aversion to human blood and that glitter in the sunlight! A touch of romance or more appropriately called, “kilig” factor added spice to this rather amusing plot that we, Filipinos, often fall victims of. That made it so addictive, so hard to put down.

I first heard about Twilight from Heidee (a college classmate) but didn’t put much effort in doing my research on it over the internet-something I do occasionally when something catches my attention, books included, as I was more concerned in finding another book which I’ve had read previously, something about a memoir of a father with a cancer-stricken child. Later did I discover that the book was entitled, “Death Be Not Proud.” I didn’t pass the chance of sending my aunt in Germany an IM to have her post an order online for the said book since the latter wasn’t available in any bookstore in the country. That’s what happens when desperation sets in.

Twilight is a love story between a vampire named Edward and a girl named Bella. Bella’s parents were divorced and went on their separate ways. Her father, Charlie, settled in a small town called Forks while her mother remarried and had to move from one place to another with her new husband Phil. Bella decided to live with her father in Forks and faced a completely different life. For one, she missed the sunny weather in Phoenix where she previously lived. Another, she faced the ordeal of spending most of the time with her fathere whom she hardly knew, and endured the pain of starting all over again that includes school and gaining new friends.

But Bella didn’t have the hardest time gaining friends. Infact, she instantly became the “toy” of the school, just like in first grade. She felt normal, at least. Everything went pretty well for Bella until she met Edward Cullen. Their first meeting was the oddest of odds as Bella got the impression that Edward didn't like her, actually it was more than a dislike. He was fuming with anger, occasionally throwing basilisk glares at her in class as if she was something to devour. Bella attempted to confront him but in the next few days, Edward was no longer visible in school. Bella waited anxiously for him in the school cafeteria everyday hoping to get a glimpse of the Cullens and hopefully Edward too. To her dismay, he wasn’t with them. As if somebody cared where one of them had gone. The Cullens had always been different—aside from their god-like looks and stance, they seemed not to develop fondness to people outside their own private circle.

It took Bella some time to figure out that Edward isn’t the typical boy you bump into everyday— he's rather aloof and reserved, More than that, he was something even Bella herself couldn't precisely put into words. But truth hit her- Edward was a vampire. That explained his superhuman speed/strength when he saved Bella at the point of death, his cold and electrifying touch, his marble-like complexion, his eyes that change colors depending on his mood, his glistering skin under the sun and most all, his ability to read minds. Despite of that, Bella didn’t fear him. Her fascination of Edward grew bigger as she bit by bit put in the missing pieces. Their love for one another was surreal.

How could a human like Bella fit in or even wished to bind herself to a damned life, a cursed life, just to be with Edward? There were payoffs to her actions and that you have to read and find out for yourself.

As expected, the movie reaped praises from the viewers for sticking to the books mostly. Personally, whenever there is a motion picture coming up and it’s based on a novel, I make it to a point to read the book first. That way, I can better understand the movie. So when I heard about the trailer, I went to grab the first two novels at Fully Books (Ayala Center Cebu) notwithstanding the overexcited crowd piling up at the counter. I finished Twilight just in time for the premier night but had to travel to Zamboanga just to catch it. Too bad for me.

Anyway, I’m a hundred page short to finishing Book 2: New Moon and it’s much better than Twilight. So keep posted for another blog on this one. (fingers crossed!)Until then, Merry Christmas and keep your throats intact!

Team Dipolog Goes To Oro

It is my first time in Oroquieta City and I noticed straight away that it’s a conducive place to live in—loose traffic, safe and friendly neighborhood, etcetera.It is comparable to Dapitan sans the magnificent view of the plaza at night and the sea of makeshift stalls along the boulevard that offer one of the most mouthwatering chicken/pork barbeques I’ve ever tasted. You should’ve tried their local delicacy,“Halang-Halang,” a spicy broth which tastes so much better when served hot.



This is one of those “unplanned” trips I’ve been to recently since our foray in Cebu that left me with an overstretched cheeks. What transpired in Cebu was that we had a blast on our first night when we decided to dine at Yellow Cab located at the newly constructed “veranda” of Ayala Center Mall. We marveled at the site of the water fountains and the magnificent façade of the adjacent building. It's modern architecture is almost breathtaking to see, something to envy about. How I wish we have this structures back home so that we won't spend a dime anymore on airline tickets and hotel accommodations for trips such as this.



We weren’t content on pigging out the oversized pizza and sola drinks ( I prefer raspberry flavor than the original) so we decided to hit the local club (Club Juliana) afterwards. Still dissatisfied, we settled ourselves at this crazy hangout along 22nd Street and were laughing like hyenas until three o clock in the morning. Thanks to the multi-talented group of standup commedians for tickling our funny bones. One of them could even belt out songs of Lani Misalucha with no sweat! How tough was that! That explains the overstretched cheeks. I’ll have the rest of the story in my next blog that is if I ever get the chance to considering the long holiday break due this month and I need to set my priorities first.

Going back, I was bound for office that afternoon when the idea of going to Oroquieta just hit me. I was occasionally asking my dad if the place is safe—those typical questions as if insinuating something. I guess dad figured out what my real intentions were that he permitted me to join the tournament even before asking. He made random calls from his cellphone and before I even contemplated on my rush decision, everything was all set—my tournament bag, dryfit shirts, shorts, shoes, rackets---and as an add-on, he let us ride the van with two people to look after my needs. I categorically dubbed this as a bizarre behavior of my dad who’ve been known for his impeccable adherence to what is ethical or just. Unsuspecting, I loaded my paraphernalia at the back of the van.


It was past three in the afternoon when the driver arrived. Taking the less busy route from Pinan to Dapitan, it took us nearly two hours to reach our final destination. The long, winding road somewhere near Calamba made me feel lethargic that there were moments when I doze off in my seat—a perfect opportunity to have my picture taken. When I regained consciousness, I didn’t pass the chance to look around. Blasting my Ipod to the tune of “Crush,” I never felt sleepy from then on.

It was almost dark when we reached Oroquieta City. We had a quick dinner courtesy of “Kamayan sa Oro,” where some of my friends stayed throughout the course of the games. Right after that, we proceeded to the Cultural Center for the registration and formal opening of the badminton tournament. As if luck was on our side, the venue of the tournament was just a five-minute walk from our staff house so whenever I need a quick bathroom break, I never had to rush back to the site.



The first thing I noticed was their badminton court. It’s the usual color green except that it’s made of wood tiles unlike the conventional concrete or rubber flooring back home. My Adidas Court Flex was of no use against the high-sticking floors. Lucky I brought another shoe which is lighter and less adhesive.



The Dipolog team was beyond average when it comes to badminton skills. Players from other municipalities even expressed their admiration to some of our players for keeping it cool amidst the pressure and ending up as eventual winners still. The younger ones show great promise in them if only they’d stick to the sports and practice even harder. Joining tournaments like this is one avenue through which one player can gain exposure. As for me, I’m content to the level of the game to which my body is capable of playing. I don’t expect much from the sport other than its apparent health benefits. And if by chance I win in a tournament, it doesn’t make me a class A player still; besides, I never dream of becoming one anyway. Hahaha. Just so you know, we managed to clinched the third place under our category which made the whole tournament even more memorable and exciting.

This blog is getting longer than I intend it to be. My eyes are getting droopy as I write, perhaps a sign that I’ve been infront of the monitor for God knows how long. It’s time to wrap up this day with this parting word—Adieu!

Random Post

I’ve never been so excited these past few weeks for two reasons. One, the biggest mall in the city (Lee Plaza City Central) finally had its soft opening during the last week of October and would probably be in full operation come second week of this month. On its opening day, we in the office were too excited to see what’s inside that we didn’t even care that we sniffed the smell of fresh paint and varnish the whole time we were there. The main department store is pretty spacious and there are still a lot of rooms for merchandise that are up for grab. Cute and I were particularly drawn to the shoes section, as it has been our habit of checking out new arrivals and perhaps, if we’re lucky enough, taking advantage of the rare discounts or markdowns on selected items. Unfortunately, nothing in there satisfied our taste ‘err budget. We checked other stalls and we spotted one for Adidas, Nike, and what seems like Lee Plaza’s version of Athlete’s Foot. With these stores around, donning a sporty look for big tournaments wouldn’t be that far-fetched anymore.

With the construction of Lee Plaza and soon to be Gaisano Mall, which will have its ground-breaking on December, Dipolog will be short-listed as one of the prospective shopping and tourist destinations of the south in no time. I maybe imagining here, but hey, it is not remotely possible. Somebody told me that the city’s economic functioning is ten years behind Zamboanga’s so it’s a fair assessment of the city’s capability to go head-to-head with other bigger cities in terms of development and profitability. True, some businesses will experience a drop on their revenues with these new structures around which shouldn’t be a cause for alarm. But the overall performance of the city would remain the same nonetheless, if not improve, in the coming years since these will cater to the needs of a wider market having an equally strong demand and purchasing power, ceteris paribus. It’s a challenge to the “old” key players whether to expand their market through proper investment channeling or to diversify their businesses depending on viability and trend. Well, Mr. Journal Pangan taught me well.

Few weeks from now, I’ll be heading for Cebu with my new circle of friends consisting of Kuya C and CB just to get a breather from work and school. Let’s see what this inseparable duo have been brewing for the big event. I’m sure that includes wild partying, free-flowing food and drinks!


One of my agenda of this trip is to look for badminton shoes. Actually, I had my mind fixed on buying Mizuno. Besides its unique features, it’s not so pricey compared to other brands. I’m done with Yonex and its cheap durability. I also tried Mesucca, a widely known Japanese brand, but it didn’t last for four months. I don’t have to shop for shoes anymore because I already bought myself a Court Flex Black Adidas Indoor Sports Interieu Edition with gum soles—my best buy so far.

Well, this is really getting long. It’s time to wrap this thing up or else I would be late for tomorrow’s flag ceremony—such a big deal here. And oh, the other reason that keeps me so excited is that December is just few days away. I bet you’re just as excited as I am.

The Results Are In

I was skimming through Tuesday’s issue of The Manila Bulletin and I was surprised to find out that PRC had released the complete list of passers in the 2008 October CPA Board Exams. Dubbed as one of the hardest examinations being conducted annually by the Commission, the CPA Board Exam has undoubtedly produced the country’s top professionals over the years. Majority of those who passed are being encouraged to start their careers in reputable audit firms like SGV, Punongbayan and Araullo, Laya Mananghaya, CL Manabat, to name a few. Some even go corporate in the hope of harnessing their skills in highly competitive workplaces that guarantee far greater chances of career advancement, not to mention, enticing remuneration packages that include opportunities to work or travel abroad. If being employed is not their main priority at hand, they could always jumpstart their careers as ordinary businessmen, consultants or, after the lapse of three years, private practitioners.

The CPA Board Exam has maintained that degree of prestige and public adulation similar to that of the Philippine Bar that only few are chosen from thousands of hopefuls willing to give their all just to have the letters C-P-A affixed to their names. Four years of laborious study and mastery of the science of accounting all lead to that day when not only your intelligence will be tested but your strength of character as well. During our undergrad, we used to complain why we had to take subjects that were irrelevant to our study. Quite a number in our class did not finish with academic distinction because of failing marks in minor subjects like Religious Studies, Botany and Chemistry. The road to becoming a CPA is not a “wide open space.” Instead, it is nearly insurmountable—a tough road to tread even. It demands not just mental preparation but also physical, financial and, more importantly, spiritual preparation.

There was a time when the national passing rate for every board exam ranges from eighteen to twenty percent, perhaps a means employed by PRC to regulate entry into the profession. If it is true that this passing rate serves as “quota” in determining the number of board passers on a given year, that makes passing the board exams particularly difficult considering that you have to outdo seven thousand other examinees all over the country in order to be part of the top 18%. Logically, it follows also that even though you passed the exams but did not qualify in the eighteen-percent limit, you would still fail. That is just a matter of speculation.

Having this mindset and I hope that I am wrong, I believe that, with this list of board passers, the PRC had been more lenient by granting a higher national passing percentage. Out of 6,663 who took the exams in Manila, Baguio, Cagayan de Oro, Cebu, Davao, Iloilo and Legaspi this month, 2,442 passed, or a whopping thirty seven percent (37%). I begin to wonder. Will this bring about diminution to the profession with this new roster of CPAs who has not undergone rigid pre-qualifying exams? Alternatively, was it simply out of fear that CPAs these days are approaching extinction that the urge for young blood is highly anticipated? You will be the judge.

By the way, congratulations to Ateneo de Zamboanga University for being one of the top performing schools under the 26-50 bracket with a 70.27% passing percentage, putting it on second place next to UP Dilliman.


To view the complete list of passers, click the link.

http://www.mb.com.ph/BDPR20081023138543.html

Oath of Inhibition

I hereby solemnly swear that I won't blog for the rest of the finals week or else I would cut my fingers or jump in a helicopter. So help me God.

Another Round of Pictures: ABC Law School Acquaintance Party

I would not like to think that my blogspot account has been hacked by some pundit in the office for how is it possible that my slideshow had be replaced by pictures of some people I have not even met my entire life. I counter checked "Rockyou" to see if something had gone wrong with their system and tried to hit the refresh button but the pictures were still there. This kind of errors is highly uncompromising! Had it been a switch in my bank account, making millions out of my diminishing balance, that would be alright.

Anyway, since I am not yet out of bail as my jailers from law school have something fishy up their sleeves, I will have to post the right pictures some other day. And for that pundit, one advice: STAY OUT OF MY NITCH!!!

Snapshots of the 65th Birthday Bash of Director Pearl

In Heaven by Stephen Crane

Here's a poem I once had the luxury of memorizing at the age of 7. Before, it was entitled, "The Blades of Grass."

In heaven,
Some little blades of grass
Stood before God.
"What did you do?"
Then all save one of the little blades
Began eagerly to relate
The merits of their lives.
This one stayed a small way behind,
Ashamed.
Presently, God said,
"And what did you do?"
The little blade answered, "Oh my Lord,
Memory is bitter to me,
For, if I did good deeds,
I know not of them."
Then God, in all His splendor,
Arose from His throne.
"Oh, best little blade of grass!" He said.

We’re Done and It’s Final!

We lost our seventh game in the tournament with our heads up high still! Sure, we fell short of our bid for third place after three discouraging defeats last Saturday but we bounced back with three wins to even the match. It is just unfortunate that we lost today when we got our rhythm back.

When I woke up this morning, I was feeling a little nauseous probably due to physical exhaustion. You know me, when I get really tired, I tend to sleep like a pig. True, I woke up at twelve o’clock midday with a growling stomach. Luckily, I still have food left for instant cooking. If I were to count all the noodles I ate in my entire lifetime, it would probably encircle the globe by now. Yes, poor economy brought about this craving for instant noodles, which reminds me, is there such a thing as a vaccine for anti-poverty? If yes, I would gladly oblige to overdose myself.

I was supposed to hit the books as scheduled but managed to read at least four pages of Pamaran before opting to blog the rest of the afternoon. This thing is getting more and more addictive. Will somebody put me on exile please? And I mean NOW!?

Rantings and Ravings

Since the hard launching of the Integrated Tax System in our district, a streamlining of internal revenue processes was in placed, thereby making daily transactions in the office seem sleek and trouble-free. The bottleneck often faced by our taxpayers in acquiring taxpayers identification numbers (TIN) and the risk of losing the same since they were given TIN cards for safekeeping, ran low since even this was computer-generated and manually encoded in our database. However, here is the catch, the taxpayers TIN is considered as the most important component in completing every transaction made with the BIR. Aside from the fact that holding two or more TIN is criminally sanctioned under our law, the taxpayers simply have to rely on the "frailty of the human mind" in remembering their TIN in case the cards are lost or misplaced.

Just like in every effort toward modernization, it is not without any drawback. Our system entirely depends on our internet service provider (ISP). If the latter bugs down or experiences technical troubles, our whole operations suffer as well. The national office requested our ISP to appropriate faster download speed to prevent network clogging while granting easy access to the internet. The latter privilege was curtailed to a certain extent to prevent abuse of the internet. Since last week, the district was bombarded by complaints from taxpayers who could not acquire TIN because the system was offline. As mentioned, without the TIN, one-time taxpayers could not pay their taxes in our Authorized Agent Bank (AAB) where the same is required. They will have to wait until the system goes online before they can have their TIN verified and make the necessary payments. What if he was transacting business the tax of which expires on the same day? Logically, he will be charged with interest for every day he was in default in addition to the penalty that will be imposed for late filing and compromise penalty. However, we from the BIR are not some ruthless animals who would take advantage of a bigger collection at the expense of our taxpayers. This problem can be remedied on a condition that the Certificate Authorizing Registration (CAR) would not be issued unless the required application for TIN has been made and/or filed and the payment has been provisionally received by a collection agent before whom the taxpayer would appear to present his TIN. So much for that.

Moving forward, the biometrics has remained and will undoubtedly remain as the hottest issue in the district for the coming years, unless someone bold enough will annihilate this thing pronto in the same way Tom Cruise did in his movie Mission Impossible. Armed with the right gadget, I would be willing to make the ultimate sacrifice! Since my coming late to the office on that day when it took effect, I have been early in going to the office-- too early that I did not even care if I had fixed my hair or ironed my clothes for the sake of undoing the wrong impression I had made. I was almost successful at it, had it not for my negligence and sheer lack of foresight of not being able to punch out in the afternoon on five separate occasions, thereby making me absent for that whole five days. I was asked to justify this failure through a memorandum addressed to our chief of office who to my disappointment, allowed only two of the five days I was applying for. I manifested that said failure was an honest-to-goodness mistake and was done without malicious intent, for I could not possibly be absent on the dates where I was the ONETT officer and I have witnesses who could back me up. The said explanation, however, was to no avail. Heartless. What is even worse, those who were also asked to explain their demeanor but made up lies to exonerate themselves were allowed by our chief that goes to show that it is better to lie and lie boldly than tell the truth. That made me remember one lesson I have learned under Mr. Españo’s Religious Studies class back in Ateneo when he said, “Sometimes in life when you do good, you suffer.”

I hope that this whole experience would leave an indelible imprint in my mind of the kind of leader I would become--a leader not by position or rank but a leader whom people follow and emulate. For a leader who could not transcend mere position, rank, or status, and acts only for namesake without command, respect and emulation, is like a person taking a stroll in the park without anyone following him.

“He who thinketh he leadeth and hath no one following him is only taking a walk.”

They've (We've) Been Robbed (?)

A similar incident occurred at the badminton court today. This time, it is mixed doubles championship match where one of the team suffered no loss en route to the finals. They beat their opponent in one of their previous encounters as the game followed the round-robin format. Anyway, by principle of equity and theoretical justice, and which, by the way, reminds me of my championship match approximately two months ago, the former should have enjoyed the twice-to-beat advantage against the latter but, unfortunately, they lost the said match; hence, the championship! Had they known of the change in the rules of the game, where the top two teams will go head-to-head in one final sweep, that could have spelled a different ending to an otherwise sloppy and lopsided match ever.

From the standpoint of a player, a deciding game should have been afforded this team as recompense for their hardwork in getting to the finals, a tough road to tread considering the wide range of talents this young players have. Otherwise, they would be in no better position than those who were winless at the start but managed to claw their way atop the rankings again. I suffered the same fate once that is why I know how this feels—the frustration, and forever “what ifs” that is going to hunt them. Whether they (we) have been robbed or not, is a question that only the organizers or game committee can decide.

Just for the sake of adding humor to this otherwise gloomy mood, the surest way of winning a tournament is to make yourself head of committee. In that way, you can choose your own line judges, preferably those who are shock prone, and an umpire with a severe case of glaucoma!hahaha!

By the way, we managed to win another game today. That makes us 2-3 in our bracket. We were not that exceptional as always but thanks to our opponents for not throwing the sink at us. Their turnovers worked to our advantage. A win tomorrow or on Friday would entitle us to a slot in the semis and perhaps a shot at the championship. So help us God.

Law Student's Journal: Rule 116 Arraignment and Plea

The following were taken from my notes in Criminal Procedure under Judge Pacifico Garcia (retired RTC judge)

Q1: Is arraignment part of the trial?A1: No, it is not. In the case of Malupang v. Reyes it was decided that arraignment is not part of the trial although it is at this phase of the criminal proceeding where the issues are joined.

Q2: How is it made and where?A1: Rule 116, Sec 1 of the Rules of Court states that the accused must be arraigned
in the court where the complaint or information has been filed or assigned for trial, not in the Municipal Trial Court where the accusatory pleading was filed for preliminary investigation. It must be made in an open court by the judge or clerk by furnishing the accused a copy of the complaint or information and the list of witnesses, reading the same in the language or dialect known to him, and asking him whether he pleads guilty or not guilty.

Q3: Is the accused entitled to be furnished by the prosecution with a list of witnesses?
A3: YES. It is a matter of right on the part of the accused to be provided with a list of witnesses to avoid the presentation of surprise witnesses and to enable the defense to examine their record, morality and character.

Q4: What is the time for the accused to know all the witnesses against him?
A4: Only when the witnesses take witness stand to avoid the possibility of them being pressured or coerced not to testify.

Q5: What is the effect of the plea of guilty?
A5: An unqualified plea of guilty constitutes an admission of all the material facts alleged in the information including the aggravating circumstances therein stated. Thus, it is sufficient to sustain a conviction of any offense charged in the information without the introduction of further evidence where the defendant himself supplied the necessary proof


Q6: Is the accused entitled to plead guilty to a lesser offense as a matter of right?
A6: No. Before the accused can plead guilty to a lesser offense, he has to have the consent of both the offended party and the prosecutor and said lower offense must be necessarily included in the offense charged.
The plea of guilty to a lighter offense than that charged is not supposed to be allowed as a matter of compromise for the convenience of the accused. The rules allow such plea only when the prosecution does not have sufficient evidence to establish guilt beyond reasonable doubt.

Q7: May the accused change his plea after the prosecution rested its case?
A7: Yes, he may as long as the prosecution does not have sufficient evidence to establish the guilt of the accused of the crime charged as in the case of People v. Villarama, Jr.

Q8: What constitutes a plea of guilty to an offense?
A8: Generally, a plea of guilty constitutes an admission of the crime charged and all the attendant circumstances alleged in the information and forecloses the right to defend oneself from said charge and leaves the court with no alternative but to impose the penalty fixed by law under the circumstances

Q9: Will the rule be the same where the offense charged was a capital offense?
A9: No, the rule assumes a different character. Under the new procedure developed, when the offense admitted was a capital offense, the court shall conduct a searching inquiry into the voluntariness and full comprehension of the consequences of his plea and require the prosecution to prove his guilt and precise degree of culpability.

Q10. What are the three things that the trial court are enjoined whenever a plea of guilty to a capital offense has been entered by the accused?
A10. The following shall be complied:
a. to conduct a searching inquiry;
b. to require the prosecution to present evidence to prove the guilt of the accused;
c. to ask the accused whether he desires to present evidence in his behalf and allow him to do so if he desires
Failure to comply with the foregoing amount to GRAVE ABUSE OF DISCRETION

Q11. What is the reason for this?
A11. To preclude any room for reasonable doubt in the mind of the trial court or of the Supreme Court as to the possibility that there might have been some misunderstanding on the part of the accused as to the nature of the charges to which he pleaded guilty and to ascertain the circumstances attendant to the commission of the crime.

Dipolog Badminton Fiesta Cup

Even Lin Dan, the world’s top rank player, had his off days in the badminton court; why should I be an exception? I used to think of badminton as the sport for the girls. Indeed, there was a time when it was treated as a typical homegrown sport played at our own backyards by members of the opposite sex due to lack of modern facilities and the required media pull. Some even treat badminton not as a competitive sport but a form of relaxation, an effective tool for losing weight even and the list goes on. There are other reasons for sure but, for me, one thing is certain, I play the sport not only because of the physical aspect and the competitive edge brought by it, but also because of the mental robustness required from the players. For one, it makes me analyze my opponent’s strong points and try to capitalize on their weak ones. That is how you play a game of wit. One nasty turnover works toward another’s advantage, even the game itself. You may lose the game not because your opponents are playing well but because of your own lack of judgment and simple errors.

Sad to say, we lost two of our games today mostly due to my fault. The first game was supposed to be "in the bag" as the opponents are not even showing a glint of gusto, hitting the shuttle too slow but defense was their key. The second was picture-perfect of a game gone mad. Shuttles went wayward as we desperately tried to close out the match. We started strong but our lead was cut short by committing too many unforced errors in the most crucial part of the game. Finally, at 18-20, a short serve was returned flat at net line causing my partner to hit a lob that was called wide. Two hard hitters lost to women’s doubles pair, one who is a palaro player and the other one is no stranger to winning tournaments. Not bad but embarrassing nonetheless.

Time to shake off this tournament jitters and refocus on my long list of readings that include a forty-seven page regulation on withholding tax. Good night people!

Revenue Regulation 10-2008

THE LONG WAIT IS OVER. The Bureau of Internal Revenue finally released the implementing guidelines of Republic Act No. 9504, “An Act Amending Sections 22, 24, 34, 35, 51 and 79 of Republic Act No. 8424 otherwise known as the National Internal Revenue Code, relative to the withholding of Income Tax on Compensation and Other Concerns.

Right after the passage of R.A. 9504, the office had been receiving calls from various taxpayers who would like to avail of the privileges provided under the said law. Unfortunately, it is not self-implementing and therefore, although approved by Congress, it could not take effect without the implementing rules and regulation(IRR).

Massive roll-outs are expected in the coming weeks as this is a matter that should not be taken too lightly. The Income Tax is considered as one of the core sources of revenue, the bulk of which coming from compensation income or earnings of employees both in the public and private sectors. The Revenue Region No. 15, Zamboanga City, will spearhead the effort of informing the personnel of the various district offices regarding this matter in a seminar to be conducted on October 16, 2008.

Click the link below for the full text of the said revenue regulation in pdf format:

ftp://ftp.bir.gov.ph/webadmin1/pdf/42126rr%20no.%2010-2008.pdf

Archers Miss; Eagles Roughly Escapes!

Ateneo is definitely on the roll.First, it was the Nike Summer League and now the 2008 UAAP Men’s Basketball Championship!

As a child, basketball is the one sport that I am not good at playing but, ironically, the one that I love to watch, even before I developed my interest in other sports like badminton, volleyball, baseball and even tennis. My brother had been part of his school’s varsity team and was fondly touted for his impeccable impersonation of “The Tank,” Noli Locsin (this is not a point of view coming from a brother). He had his shot at the championships but somehow his interest in the sport died down when he started college. I, on the hand, had other interests of my own. I am the artistic one in the family. I could have gotten into showbiz given the right exposure and talent fee. Hahaha! Seriously, there was a point in my life where I was forbidden to engage in physical sports because of my asthma.


I have forgotten about my love for the game of basketball until I chanced upon a replay of the season 70 UAAP games played between Ateneo and La Salle. The intensity of that game as well as the school pride that went with it reignited my love for the sport and since then I anxiously awaited for the next season to start.

As for Game 2 of the Championships, it was something I have hoped for and kind of expected. Indeed La Salle put in their best effort after their dismal performance in Game 1 but Ateneo was too good a team although they started a little shaky in the first two quarters. I thought a deciding matchup was imminent until they extended their lead to more than ten points that seemed to give a signal of their impending victory. They were able to hold on to their lead, thanks to the foul troubles of La Salle players and the technical foul that sent Maierhoffer packing. Even JV Casio who was finding his rhythm was not spared- pulled out of the game with only one more foul to give in less than two minutes remaining. La Salle was not able to convert to their advantage the increasing turnovers from the side of Ateneo, but instead made a few of their own. They were out of sync against a highly ferocious and a do-or-die team hungry for another championship, one that eluded them for the last six years.


After all the hype brought about by these games, all I could give is a sigh of relief that indeed the best team won not because of my internal biases in favor of the blue team but because of what the latter has shown all throughout the season. The young guns of Ateneo had indeed matured and learned well from their past mistakes. On that point alone, they have secured the championship. Now, its time to raise my cup and wish you all a good night sleep. That goes out to all my La Sallian friends as well.


PHOTOS COURTESY OF FABILIOH.COM

Ateneo v. La Salle Finals (Game 1)

“Ateneo is not a strong team; it’s a super strong team”

This is perhaps the best statement that anyone could give to describe the game that Ateneo played against La Salle in their first UAAP finals since capturing the championship in 2002. The offense was there but it was their strong defense that won them the game. Not even the tenacity of Casio and the smart plays that he was set up with could match Rabeh Al-Hussaini who showed great signs of maturity since the last season and who is, undoubtedly, a shoo-in contender for the highly coveted MVP crown. We can also give due credit to La Salle for their undying determination to change the course of the game even up to the last minute- definitely a mark of a true champion! If these things go on Ateneo’s way come Game 2 of the Championships, that is if they won’t slack on their defense and put more pressure on their offense then La Salle would have a hard time. But we can not count them out just of yet for we had seen countless of times how La Salle bounced back from a loss. As they say, when you are up against a more experienced team as La Salle, everything boils down to a David-versus-Goliath matchup, the more experienced team eventually making it, just like what happened to the Red Warriors who nearly played flawless the entire season, swept the eliminations with a 14-0 run enroute to the finals, only to be beaten in their last two important games.

So it's gonna be one heck of a fight for these two arch-rivals this coming thursday. Hopefully, just hopefully, my team on the BLUE side would win this time around. I believe everyone has their one shot at glory and I think this is just it. Ateneo, One Big Fight!

Formal Theme Writing :-)

Within the past four days, I had been pretty laidback and a couch potato. The last time I was like this was when I got hooked by late night viewing when I was in college, not in search for educational or kinky stuff but guess what---cartoons! I am not named Dexter for nothing!

While my classmates in law school were busy burying their heads in piles of case digests and hard-bound books of Paras (Civil) and Pamaran (Crim Proc), I, on the other hand, managed to squeeze in a blog entry that would just turn out to be a dreary recollection of my day’s unfolding of events rather than a stimulating course worthy of discussion for the highly intellectuals. Leave that to the political analysts and economic gurus (like my thoughts on those areas matter anyway.)

I have yet to take the midterms exams this week for the same reason pointed out in my previous entry. The good thing about special exams is that you have ample time to prepare for the potentially damaging questions that might be thrown at you, but with a major setback- my tendency to over-relax. By empirical knowledge, students are more driven when placed in a situation where they have equal chances of success. Phrased otherwise, they feel more confident knowing that they are all on equal footing when taking the exams, sort of a stimulus that drives them to do their best. There is so much at stake in long preparations, which includes the expectation of getting better results. The same is true on our day-to-day undertakings.


I chanced upon an episode of Private Conversations with Boy Abunda where Fr. William H. Kreutz, S.J. was the guest. I did not know that the former President of Ateneo de Zamboanga University, founded the Jesuit Volunteers of the Philippines (JVP). For a detailed discussion of what this JVP is all about visit their website at www.jvpfi.org. I know for a fact that Fr. Bill, as he is fondly called by his friends, is a great man with a brilliant mind (the one thing I admire most about Jesuit priests) and a kind-hearted soul. It is unfortunate though that there were only few occasions where I had the chance to meet him in person when I was still a student in the Ateneo. He is a natural standout on campus and is often seen talking to someone as if giving last minute instructions. That is what he is, a born leader, and good one for sure. Watching him on T.V. for the first time since my college graduation, made me realize how much he had done for the school. It was during his stint as president when Ateneo de Zamboanga was granted university status. He made his presence felt and blended in like a true-blooded Zamboangueno. He even thanked Boy Abunda in chavacano (Muchisimas gracias), which goes to show how much he loves the local dialect.

My favorite part of the show was when they did “fast talk” where the guest would be asked series of questions and the latter would have to respond in the fastest way possible. He was asked of what God would tell him when he reaches the “pearly gates” of heaven. He said that God would welcome him, and for that he would be very happy. He also added that there had been days when he felt alone, but he was never lonely. I hope I could get the transcript of the whole interview so I can put it on this blog. I would be lucky if this was uploaded on youtube. Then I could supply you the link.

I promise to post an entry on the 65th birthday and retirement celebration of Director Perla Bala with pictures this time. I know how it feels reading a blog with all text and no pictures. It is like reading an obituary page on All Souls’ Day. Imagine how weird your day is going to be.

Rush Hour

Quite disappointed by how I started this week with the new system in place for I was the only one from the assessment section that came in late for work on the very first day of my ONETT duties. I woke up as early as 5 ‘o clock but went back to bed thinking that an extension of another thirty minutes wouldn’t hurt, checked my watch again and, bang! it was 7:59 a.m. I jumped off to bed like I have never done before, leaped for my pair of pants hanging by the door, grabbed a t-shirt from the laundry bag (I don’t know if that has been washed) and, astonishingly arrived at the office in nearly ten minutes short of my normal travel time without having been able to brush my teeth or fixed my hair. Not everyone noticed my coming late for work except that "about-to-retire" officemate of mine who makes it into a habit of checking everyone else’s business and the first person who might be accused of sabotaging the biometrics because of her apparent disgust over that poor technology since day one. I have a theory on why is that. I guess everyone in the office has figured that out too but chose to hold his or her peace for obvious reasons.

Anxiously awaiting for the turnout of these events, I have to practice on my “jumper” skills. And oh, I hope that on my first big adventure, I would be in Egypt appreciating the view of the pyramids and the Great Sphinx over a cup of steaming coffee.

JPIA Accountancy Week (Taxation)

The Junior Philippine Institute of Accountants (JPIA) of Saint Vincent’s College had their accountancy week last July 25, 2008. One of their activities was a symposium on tax updates of which I was invited as speaker. Said symposium came at the wrong time—deadlines for reports on investigation, monthly collection reports etcetera. But since my boss, personally handpicked me for the job, I had to agree. This was some sort of a compromise deal in exchange for her allowing me to take a time off to prepare myself for the prelim exams. Besides, I am not going to be eaten alive by a bunch of kids who, aside from the fact that they were simply coerced by their teachers to participate, knew nothing of the subject that I was going to discuss with them.

The symposium started late due to minor technicalities with the computer used for the slide presentation. Aside from this, I had to call backup from the office to retrieve my flash disk which I absentmindedly left in my bag. The person who was tasked to set up the multimedia went to attend a fiesta which also contributed to the delay. By the time my name was called, I started to panic. I was not used to talking in front of a crowd and I have this tendency to talk too fast and jumble with words, leaving my students dumbfounded. Right indeed, the students started to feel sleepy and though I was meters away, I could sense that they were looking at me through glassy eyes. I injected some humor in my lectures to which my audience positively responded even that student who was at the brink of falling from his chair.

Finally, I was done with it. Then the open forum. Everybody was hesitant to make the first move. But I insisted on telling them that they’ll be tested on the topic that was discussed. Obviously a lie but an effort nonetheless to stir them up. Most of the questions raised, were a little off from the topic. Some were made in good faith, others with malice and ill-intent. Nonetheless, I proceeded in answering these questions in the manner that they will understand, rather than in an accusatory and justifying tone. I was too careful not to say things that might infringe the name of our office or that might suggest a wrong idea about something that I myself have no adequate understanding of. Otherwise, I wouldn’t just be putting my office under the "boiling water" but would be incriminating myself as well. Some things are better left unsaid, especially if they dwell on matters of grave significance.

All in all, the symposium served its purpose of informing the students taking up the course who will not just become CPAs in the near future, where taxation might be one of their fields of interest, but who will be playing an important role in this country as ordinary taxpayers themselves. Kudos, to the SVC JPIA Officers for a successful Accountancy Week!

Short Stories: The Balloon Man

The Balloon Man

Everywhere he went, the man carried brightly colored balloons. He enjoyed watching them float above his head. And it was easy to hold the string in his hand or wrap it around his wrist and take his colorful balloons wherever he went. The other people where he worked were accustomed to seeing them. They didn’t mind; it brightened the office a little. Even at night the balloons would float above the man as he slept.

One day he went to the fair and had a great time. At the fair he could blend into the atmosphere of the rides and lights and noise. Oh, sometimes people tried to buy his balloons, thinking he was a vendor, but of course he wouldn’t sell even one.

At one of the booths he filled in a ticket to see if he could win a free ocean cruise. He certainly didn’t plan on winning, but it wouldn’t hurt to try. Yet two weeks later a telegram came-he had won! He would enjoy great entertainment and the world’s finest chef providing his meals. Talk about excited! The man started packing immediately. He was ready to go days before it was time to leave.

On the morning of the big day, he called a taxi and had the driver take him to the dock very slowly. He had to go slowly because the balloons wouldn’t all fit in the taxi and he had to hold some of them out the window. At the dock he unloaded his luggage, went aboard ship, and was welcomed by the officials who had planned his trip. They even had someone take his suitcases down to his cabin while he stayed on deck and enjoyed the activity. The ship was crowded. Many people were aboard just to say goodbye to friends. Confetti, horns, streamers-and lots of balloons. He felt right at home.

Eventually the visitors left and the voyage was begun. It was great! Sailing on a big ocean liner was really refreshing. It also made him very hungry. Someone told the balloon man that the evening meal was in just one hour-a welcome relief!

When they rang the bell, he started to walk toward the dining room on the second deck. The aroma of the food was so enticing. There was one problem, though. Whoever had designed the ship hadn’t left enough room for a man with a handful of balloons to get down the passageway. You could do it if you released some of the balloons, but the balloon man just couldn’t do that. He had seen some crackers and cheese on the upper deck earlier, so he went back and ate that instead. It was good. Maybe not as good as the chef’s dinner, but it was good enough. Besides, he had his balloons. That nigh the sunset was beautiful and it was exciting to walk along the deck. But it sure got cold quickly after that. Sea air not only makes you hungry, it makes you tired as well. He asked one of the ship’s crew where his room was, and the crewman took him down a wide hall and opened the door of his cabin.

It was beautiful. They had given him one of the classiest rooms on the ship. He could see that the interior decorating was the best. And the bed looked inviting. Unfortunately, the door to the cabin was so designed that he couldn’t get all the balloons in without breaking some. He tried, but it just wouldn’t work.

Back on deck he found some blankets and a deck chair. He tied the balloons around his wrist and the arm of the chair and tried to sleep. The next morning he was still tired. All that day he ate crackers and cheese and that night he slept on deck again.

The next morning the balloon man received an engraved invitation from the captain of the ship. He had been invited to sit at the captain’s table and enjoy the specialty of the world famous chef. He would prepare it especially for the balloon man. All that day the man watched as the crew made preparations for the evening banquet and at 8:00 p.m. the ship’s bell rang and the passengers began to go to the dining room. The man watched them go. Soon he could hear the murmur of voices, the sound of silverware, and the clink of glasses. The aroma of the food became even more enticing.

He stood at the end of the passageway for some time. Finally, he walked to the back of the ship. He could still hear the dinner in progress. He reached in his pocket and felt the engraved invitation. He knew there was a special place reserved for him at the captain’s table. Then he looked up at his balloons. It was hard to do, but slowly-very, very slowly (he hadn’t unclenched his hand for years)-one at a time he uncurled his fingers. One by one the balloons began to drift away.

As he watched, the wind caught them and blew them out of sight. The man turned and walked down the passageway. That night, as a guest at the captain’s table, he enjoyed the finest meal and the best companionship he’d ever known

More Hot Illustrations For Youth Talks

By: Wayne Rice

That Day When We Ran Out Of Coffee..(in the office)

….has revived the “blogger” in me.

STATUS ON TAX EXEMPTION

The Bureau of Internal Revenue recently issued a draft proposal on the implementing rules and regulation on the revised tax exemption. The thirty-three pages draft regulation highlighted among others the personal exemption that was fixed to fifty thousand pesos (P 50, 000), regardless of the status of the taxpayer, as well as the increased in additional exemption from the previous eight thousand pesos (P 8,000) per dependent child, whether legitimate or illegitimate, to twenty five thousand pesos (P 25,000). Moreover, superseding RR No. 1-2006 on exemption from withholding tax on minimum income earners, a specific provision in the said draft indicates that the sixty thousand peso threshold for purposes of determining whether one qualifies as a minimum wage earner was increased to P 120,000 sans the change in the requirement for the filing of annual income tax return (ITR) of these qualified taxpayers. Pending its approval, the BIR can not yet fully implement the foregoing amendments but we can rest assured that this will take effect anytime soon.
As the saying goes, “Patience is a virtue.”

Speedwriting

It’s going to be “hell” week starting Monday for various reasons. First, it would be the start of my official duties as ONETT officer for the whole month of September. For those who have no idea of what this job entails, well, it’s basically about having to come to the office early to entertain transactions that require assessment of taxes, making sure that the documents brought in for computation are complete and inorder and lastly, letting the taxpayers know the whole point of undergoing a very tedious process as filing their returns for it’s a natural tendency for us, Filipinos, to be meticulous on our taxes, if not, suspicious of whether we paid the correct amount. It’s the examiner’s duty to see to it that taxpayers are well informed of what they are paying. To leave them as is would mean opportunity for misconceptions to creep in, of which the BIR often becomes an easy prey. I remember my first day as ONETT officer to be very tiring. While I make sure that I do my job “by the letters,” which is a common trait for neophytes, I was at the same time trying to impress my bosses by doing my job with enthusiasm, of course, also making sure that I cut on my errors and learn from them fast. Being the idealist that I am, I even went to the extent of checking on the veracity of the documents by visiting the local assessor’s office in my effort to reach my collection target, a task which is undoubtedly tiring and yet very fulfilling.

Second, starting September 1, we’ll be using biometrics for our daily time record. Each employee has a unique number assigned to him as a control measure, which is absent in the manual system. I have nothing against the new system, in fact, I applaud the people who conceptualized and made it to a reality. With this system in place, the BIR can guarantee that timely service would be rendered to our valued taxpayers and, at the same time, employees will be forced to observe the working hours mandated by the law. What particularly troubles me is that I often forget to time in, the one thing that I’m still trying to correct. That is why, even if I came in early for work, you will find my name in the bottom list with the annotation “forgot to sign in.” Unlike the old system, there would be no excuse for inattentiveness to a minor thing as signing in for work.

Third, the internet connection in the office was disabled due to network overload. Somebody from the national office (whom I should probably call, the "Angel of Death") spearheaded the oplan "Tanggal Linya." Even the BIR Portal could not be accessed. I usually do my research on tax regulations via yahoo which is faster than the BIR website.

Fourth, next week would be the last week before the midterm exams. Although I started “opening” my books, there are still pages to read and a handful provisions to (‘though I hate to say it) memorize. A Civil Law professor once told the class that whenever a statement appears ambiguous, to read it a couple of times, and if it still confuses us, to resort to the quickest and safest way known to man-memorization. Somehow, I believe him. Although memorization had its "saving grace" on my major exams in Legal Philosophy, Roman Law, Intro to Law to name a few, it is the practicality of my reasoning that saves me on the harder subjects like Criminal Law and Political Law. The important thing for me to remember is to never leave a question unanswered for who knows, I might get lucky. The principle is, if you leave anything blank, aside from the fact that won’t get a mark for effort, you wouldn’t be giving your brain something to work on since you already conceded to the fact that you don’t know the answer. More on the midterms, I was a little worried that I won’t be able to take the exams on the scheduled date since a travel order has been issued directing us to attend the birthday-slash-retirement celebration of Director Perl. I was fortunate enough to act spectator in the event for it is a tradition in the bureau to get the “new” ones do the entertainment stuff. I had my fair share of embarrassment as a neophyte in the office by dancing ballet on a “pink” skirt infront of the jeering crowd not once but twice! It could have appeared as a forced act had it not for a glass of Emperador that I drunk minute before to give my confidence a little push.

I have discussed this (the fact that I'm traveling for zamboanga) with the dean and she told me to inform my professors in writing before I leave for Zamboanga and to attach the supporting memorandum. But one professor already manifested his disinterest and unwillingness to give special exams and even told me to do my best to come on the scheduled date. I’m currently convincing my batch mates to have the exam re-scheduled on the 14^th so we can take it together. No replies yet.

Not the typical text addict who checks on his c.p. from time to time and bothers to reply, a text message was sent by my cousin containing some queries that might be brought up in their debate class.

The first question, What can you say about our economic problem? Next, If you were PGMA what will you do to the MILF?

These questions are hard to miss due to its relevancy to the current situation that our country is facing at present. Here’s my reply:

“It hard to go technical on the issue as I’m not an economist myself. But my personal view on this issue is this- whatever economic problems that were are facing right now are brought about by 1. massive corruption in the government which if known, could easily be deflected or justified, 2. having leaders who would rather put their own selfish interest to compromise the common good, 3. taxpayers evading the payment of their taxes on account of lack of confidence to the governing bodies, 4. foreign investors doubting on the country’s viability to generate higher ROIs (return of investments) and susceptibility to incur losses, 5. brilliant lawmakers who would use their intellect to circumvent the law rather than to uphold it, and to top it all, our patent disregard to the word “discipline” in our actuations which, if we possess and observe, would truly make us “world-class.”

“For the second question, if I were PGMA I would pursue/exterminate this group and deal with them with iron hands. How could I even bear watch the country I lead sink lower in debt and poverty when I’m busy concocting plans with the devil? Kidding aside, I would hang myself ten times until I get tired as my form of penance! That way, I’m doing the country a huge favor.

Sorry, I’m not a big fan of PGMA!

Goodbye 2007 and Hello 2008!!!

It is 2008 and thank God I did not lose a finger! The sad part is I will be heading back to Dipolog tomorrow because January 3 will the first working day of the year. It’s really hard to regain momentum after all the festivities that I went through. Going back to my work desk and getting drowned by piles of paperworks, memoranda, and collection reports are not the things I look forward to and be jolly about.
No new year's resolutions this time because I don't want to feel guilty of not being able to resolve them just like the previous years. The main reason is not that they are hard to accomplish but that I tend to forget them easily. There are A LOT of things going on in my mind right now...more pressing matters than this. So NO, enough of this childishness.

We celebrated the New Year at our residence in Zamboanga. We did not have the lavish fireworks to match our neighbors' for four reasons-- first, it would be a complete waste of money that could be spent for food and drinks. Second, we have children in the house and we do not want any freaking accident. Third, I have had bad memories of firecrakers sticking to my hands while they explode even those which were supposed to be safe. Fourth, my dog Boogie ended up six feet under after having been supposedly poisoned by 'watusi' (or was it just me that scared it to death?) So definitely no firecrackers, not in my presence at least.
Oh yeah, I hit two straight 100s in karaoke and my brother gave me a stern look as if suggesting that I might have tampered the results. At least my MACARENA version erased all his suspicions for that was definitely a give-away treat (after one year of laborious practice in karaoke bars, finally, I have earned my spot in the limelight!) My brother, being the competitor that he is, bounced back unexpectedly by singing (was he declaiming or what?) his all time tune, "Bohemian Rhapsody." Cheers for the EFFORT.
Jesse, a classmate in college who now works for KPMG Thailand, surprised me with a video of him bungy jumping! You can watch it via youtube or simply by clicking this link: www.jessemonggo.com Talk about psychotic deathwish to start the new year. But I admire his courage going there by himself (But I seriously doubt that otherwise who could have taken the video?) Reading his entries was a real pleasure especially from someone who is as comic and superbly gifted writer as Jesus Jimena Siason. Chu, if you're reading this, "paki haplos na lang sa mga budhha dyan sa Thailand, for luck."
So, that's about it from this end. I do not intend to stay for another hour infront of the monitor with a looming headache. Blogging for four straight hours is astonishing while three hours of sleep, for me, is record-breaking! No amount of food (except mom's creamy maja blanca) can lure me from the inevitable--to succumb to my bed in a nick of time. So before I break more records and mom's chinas, take this as my parting words, "have a blessed new year, everyone!"
Oh, I almost forgot, I salvaged some old entries from my old blog in case you are wondering why the three previous entries were all antedated. (never mind the informality of the posts and the unperceived grammatical errors ;-) )