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It’s that time of year again

Another tax season is about to wrap up.

April 15 (Monday) marks the last day for filing the annual income tax return (ITR) for individuals who are self-employed or did not qualify for substituted filing, and corporate taxpayers that operate on a calendar year basis.

By now, a few days before April 15, some taxpayers may have completed their ITRs and tax payments while some are scrambling to beat the deadline. While it is critical to be on time when it comes to tax filings, there’s no need to go into a frenzy. Before filing your ITRs (and perhaps even those who have already filed their returns), step back and take a look at the following last-minute notes.

USE THE CORRECT BIR FORM AND FILING METHOD
In line with the Tax Reform for Acceleration and Inclusion (TRAIN) law and ease of doing business initiatives, the Bureau of Internal Revenue (BIR) has simplified the ITR forms by reducing and/or consolidating the information required to be reported by a taxpayer. While the BIR has released the new ITR forms, the electronic version of some of these returns are not yet available online. Thus, taxpayers would have to follow the workaround procedures set by the BIR in the meantime.

CORPORATE ITRS
Updated versions of BIR Form Nos. 1702-RT (for regular corporate taxpayers), 1702-MX (for corporation subject to multiple or special rates), and 1702-EX (for tax-exempt corporations) are already available in the BIR website, but, as of this writing, not yet available in the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) and Electronic Filing and Payment System (eFPS). Thus, eBIRForms and eFPS filers are directed to use the existing old versions in filing their returns.

However, for corporations who are under multiple or special tax regimes and who elected to use the optional standard deduction (OSD) as a method of deduction in the first quarter, manual returns should be used in filing and paying the income tax due.

INDIVIDUAL ITRS
BIR Form No. 1701A is to be used by individuals who opted to avail of the 8% flat income tax rate, or who are earning income solely from businesses or professions and are under the graduated income tax regime with OSD as mode of deduction. This form is available in the BIR website and eBIRForms only. Hence, eFPS filers are advised to use the eBIRForms. In case the eFPS filers have already filed and paid the income tax due for 2018 using the old return (BIR Form No. 1701), the taxpayer is required to submit an amended return using the new form. If tax was paid using the old return, the amount paid must be indicated in the amended return.

Individuals with mixed income, or earning income purely from businesses and professions and availing of the itemized deduction, are to use BIR Form No. 1701. Although the BIR announced in Revenue Memorandum Circular 37-2019 that BIR Form No. 1701 must be manually filed because the electronic version is not yet available, notably the said form is already included in the latest eBIRForms package version 7.4.1. As of this writing, however, the BIR has not yet clarified whether eFPS filers should file using the eBIRForms. Be that as it may, unless there are technical issues in using the eBIRForms, it is reasonable for the eFPS filers to use the eBIRForms.

Finally, for individuals earning purely compensation income who do not qualify for substituted filing, they must manually file using the new BIR Form No. 1700.

FOLLOW THE RULES ON DEDUCTIBILITY OF EXPENSES
For expenses to be validly claimed as deductions, they must be (i) ordinary and necessary; (ii) paid or incurred during the taxable year; (iii) paid or incurred in carrying out the trade or business or practicing the profession of the taxpayer; (iv) supported by official receipts or other adequate records; (v) not against law, morals, public policy or public order; and (vi) properly subjected to the applicable withholding tax. Be mindful also of the limitations on deductible expenses such as interest expense, charitable contributions and representation expenses.

GO THROUGH YOUR RECONCILING ITEMS
The reconciliation of accounting and taxable income is one of the common areas scrutinized by the BIR during a tax audit. To avoid unnecessary issues, review the reconciling items and identify whether you are applying the correct tax treatment. For example, written-off accounts are deductible, but not mere provisions for bad debts. Unrealized forex gains and losses are treated as non-taxable and non-deductible items, respectively. Deficiency taxes, surcharge, and compromise penalty paid to settle an assessment cannot be deducted for income tax purposes.

CONSIDER YOUR NET OPERATING LOSSES CARRYOVER AND EXCESS MINIMUM CORPORATE INCOME TAX (MCIT)
In general, net operating losses which have not been previously offset as a deduction from gross income are to be carried over as a deduction from gross income for the next three consecutive taxable years immediately following the year of such loss. Any excess MCIT over the normal income tax (NIT) may be carried over to the three succeeding taxable years and credited against NIT due.

GATHER YOUR WITHHOLDING TAX CERTIFICATES
Taxes withheld by the employer or customers are allowed to be utilized as tax credit by the income recipient provided it is fully substantiated with correct certificates (BIR Form 2316 or BIR Form 2307) that cover income earned during the same taxable year.

BE CAUTIOUS WHEN FILLING UP THE RETURN
Beware also of sliding or transposition errors. Although the eBIRForms/eFPS automatically perform mathematical functions and calculate the taxes due, they will not alert you if you have entered numbers incorrectly. Double-check your return and have another pair of eyes review it for same measure.

Most of us are probably anxious to submit the ITRs on April 15. However, let’s maintain caution and be mindful of the tax rules that we need to comply with so we can close this tax season right. In this sweltering heat, I’m sure no one wants to spend the upcoming holidays in distress and with regret over tax issues.

The views or opinions expressed in this article are solely those of the author and do not necessarily represent those of Isla Lipana & Co. The content is for general information purposes only, and should not be used as a substitute for specific advice.

 

Donabel M. Villegas is a senior consultant at the Tax Services Department of Isla Lipana & Co., the Philippine member firm of the PwC network.

+63 (2) 845-2728

donabel.m.villegas@ph.pwc.com

Same rules for all road users

For any motorized or propelled vehicle or conveyance, whether running on electricity or diesel or gasoline, national law or rules governing their use on public roads should be the same. A motorized vehicle is a motorized vehicle — whether electric or not — and can be differentiated only from conveyances that are drawn or powered either by people or by beasts of burden.

Government regulation and licensing should cover all motorized or mechanically propelled vehicles, regardless of the number of wheels, including bicycles and horse-drawn carriages. That is, if they are to be used on public roads, whether national or local. Rules should cover not only cars and trucks and buses, but also unicycles, bicycles, tricycles, scooters, and cargo carriers, etc.

If it is on the road, it should be registered. And its operator/user should be licensed. For anyone using the road is expected to be familiar with and to abide by the rules of the road, and anything used on the road is expected to be roadworthy. If so, then how do we gauge roadworthiness as well as knowledge of rules without any process for registration and licensing for some vehicles?

This is about ensuring order on our roads and the safety and wellbeing of all road users. Then, there is also the matter of pinpointing responsibility and determining accountability, as well as managing liabilities, particularly in the case of accidents. The latter, of course, is likewise in line with ensuring safety and protecting welfare of road users.

In the same vein, there should be stricter laws on jaywalking. In case of accidents, liability of motorists is limited only to those pedestrians on designated walks and properly marked pedestrian crossings. All those who choose to jaywalk do so at their own risk. In this line, laws regarding criminal liabilities arising from accidental death should be reexamined and revised.

Many will resist if not vehemently oppose these ideas, with arguments ranging from these proposals being unnecessary; will add another bureaucratic layer; will be another source of corruption; will be implemented by bureaucrats who do not know what they are doing; is anti-poor; and favors mainly private car owners, etc.

But majority of Filipinos particularly in urban areas commute. They take public transportation, so they will be indifferent or unconcerned with this. The same may be said of pedestrians. Private users or cars and motorcycles and tricycles as well as public transport operators and drivers are already regulated, with their vehicles requiring registration and drivers requiring licensing. So, this is nothing new to them.

The ones likely to complain about such regulations are those who are presently unregulated – those who also use public roads, who also enjoy the privilege of right of way, but who are currently free from any liability to other road users because they are unlicensed and use unregistered vehicles. They don’t even have insurance. But, in case of accident, licensed drivers are still liable to them as third parties. Now, tell me, where is the fairness in that?

When I buy a car, I must first have it registered for a fee with the Land Transportation Office (LTO). And this will eventually require periodic renewal, with the corresponding emission testing, all for a fee. Also, I must buy third-party liability insurance, which also requires renewal. In addition, I am required to purchase an Early Warning Device or EWD. The same applies to motorcycles, except for the EWD requirement.

The process is practically the same for most public transportation, although the latter also require a government franchise and other permits. All for a fee. Tricycles require a local franchise instead.

highway road

We also have existing regulations on the registration and use of electric vehicles. The registration requirements are similar to non-electric vehicles, and their drivers also require licensing. Presently issued driving licenses do not make the distinction that one is authorized or licensed to drive only electric vehicles.

However, it appears to me that current regulations regarding electric vehicles need updating, as they seem to be observed more in breach. I highly doubt if all users of all types of electric vehicles have had them registered, and have had themselves licensed. I insist that there should be no distinctions and exemptions, and regulations should cover also bicycles and scooters, whether manual or electric, if these are to be used on public roads as personal transportation.

Most everybody else on the road need to have themselves tested and licensed, and their vehicles checked and registered. Fees were paid to the government for the privilege — not a right — to use personal transportation on public road. Why then should owners and riders of bicycles, electric bikes, and electric scooters be treated any different? Shouldn’t they be made to also pay for that privilege?

As a motorist, I share the road with everybody else on it. I am a licensed driver, in a registered vehicle. I am also using an insured vehicle, and carry along an EWD for emergencies. All these have corresponding costs, and I paid those costs to enjoy the privilege of driving myself to different destinations. How come some other road users like users of bicycles, electric bikes, and electric scooters do not have similar requirements and costs? And yet, they also enjoy the privilege of using public roads?

Almost every day, as a motorist, I encounter either an electric scooter, or electric bike or trike, or a bicycle doing a counterflow. I see many of them moving about in the Central Business District. Just the other day, I saw one electric scooter making its way on the pedestrian walk on Dela Rosa St., under the elevated walkway. Obviously, these road users choose to violate road rules and ignore road safety. I also highly doubt if they are licensed, or are using registered “vehicles.”

But they still enjoy the privilege of being on public roads even if they pose a hazard to other motorists or commuters. If you accidentally hit them, you are liable to them. But if they accidentally hit you, or their recklessness result in your involvement in an accident, you would be lucky if you could collect anything from these uninsured vehicle operators. No responsibility, no accountability.

The challenge is for the government, through the LTO, to have all modes of land “transportation” registered, and their users licensed. The LTO database should be able to clearly identify their owners and operators, particularly in cases of accidents, crime, or even theft. We should have clearer regulations on this. We should also consider how to have all types of land transportation insured, at the very least for third-party liability.

And for better enforcement, in addition to specific police personnel, the LTO should also deputize local governments to check on all types of land transportation on public roads, and to impound all those found to be either unregistered with LTO or used by unlicensed users. Ambulant LTO personnel may then be called in to the impound to inspect and register such vehicles off-site. Unlicensed users will also be made to undertake the mandatory seminar and to take the licensing examination, by appointment, before their newly registered vehicles can be released from impound.

This is wishful thinking, I know. But there is always hope. I believe that it is only fair that all types of land transportation should be subject to the same requirements, same rules, and same fees because they all enjoy the same privilege as road users.

 

Marvin Tort is a former managing editor of BusinessWorld, and a former chairman of the Philippines Press Council

matort@yahoo.com

MORE international tourism

The Philippines, with more than 7,500 islands and islets, lots of white sand beaches, waterfalls and mountain resorts, has a huge potential in tourism yet we are not optimizing it due to certain policy and infrastructure bottlenecks like small airports and small number of airlines per airport.

The busiest airports in the world are those in the US and China. In 2018, of the top 50 busiest airports in Asia, China had 19; Japan, five; India, four; South Korea, three. The numbers on average daily airplane takeoffs are also presented here.

Busiest airports in Asia

The Mactan-Cebu International Airport (MCIA) has 144 flights a day, #70 in Asia in average daily takeoffs. Last week I went to Cebu. The first thing I did upon landing was to feed my curiosity, check the new Terminal 2 for international flights. Since I was not an international passenger, I could not go inside but I took a peek and it is indeed beautiful — both exterior and interior, check in area — compared to the previous one. There is a new vehicle ramp going to the 2nd floor departure area and the hallway before entering the terminal is wide and huge.

I like the integrated PPP scheme of MCIA, the private sector shouldered the cost of construction then operation and maintenance (O&M), unlike the hybrid PPP scheme of Dutertenomics where construction is funded via foreign loans or the annual budget (i.e., paid by taxpayers) and the private sector only undertakes the O&M.

But the terminal fee here is expensive, P850 per departing international passenger, higher than P750 in NAIA. This is on top of P1,620 travel tax for Filipinos traveling abroad. Budget-conscious travelers then must endure paying P2,470 each and they have not left the country yet, the air fare with VAT and other taxes not included yet. This high cost of not-flying-yet should be one of the many reasons why the Philippines is not able to optimize its tourism potential.

Among the Market-Oriented Reforms for Efficiency (MORE) in the country’s tourism and aviation sector are (1) abolition of the travel tax, (2) more airlines liberalization, and (3) lower terminal fee, perhaps only P400 or less via more budget terminals, less glitzy but fine, like the budget terminals in Changi-Singapore and Kuala Lumpur.

MCIA, NAIA are now more beautiful compared to their previous structures but they are not the destination of passengers, local and foreign. They stay at the departure lounge only one or two hours before their flights. The three suggested reforms will further enhance tourism and everything there that generates jobs — hotels and restaurants, airlines and shipping lines, malls and shops, travel guides and boatmen.

 

Bienvenido S. Oplas, Jr. is the president of Minimal Government Thinkers

minimalgovernment@gmail.com

The UHC Law and LGUs

Beyond the mandates, requirements, powers and prerogatives granted to local government units (LGUs) by the universal health coverage law or act (UHCL or UHCA), it is hoped that LGUs, through their Sanggunians and Local Chief Executives will look beyond what the law provides and find innovative and creative ways to achieve the objectives of the law. In building partnerships with other health stakeholders in their given jurisdictions, LGUs will need look beyond being facility ‘owners’ towards a more critical role of being the primary enablers of the UHCA’s success.

The UHCL has added to the mandate of the Local Health Boards (LHB) of each LGU. Under the Local Government Code, the Local Health Board functions are mandated to: 1. Propose to the Sanggunian (local legislative council) annual budgetary allocations for the operation and maintenance of health facilities and services; 2. Serve as an advisory committee to the Sanggunian concerned on health matters; and 3. Create advisory committees which shall advise local health agencies on health administration matters and similar functions. To these functions have been added the roles of: 1. The oversight and coordination of the integration of health services into province-wide and city-wide health systems to be composed of municipal and city health systems; and 2. The management of the special health fund as established in Section 20 of the UHC law. The Special Health Fund (SHF) shall be used to finance population- and individual — based health services, health system operating costs, capital investments and remuneration of additional health workers and incentives for all health workers. In effect, Local Health Boards, under the supervision the Sanggunian and the Local Chief Executive have the authority to determine how the fund shall be employed and allocated, pretty much determining how well, or badly, the new law will proceed. These serve to highlight the central and crucial role that LGUs play in the implementation of the UHCA. Presumably this SHF will be allocated from central authorities over and beyond internal revenue allocations of LGUs. How central authorities, i.e. Department of Health and PhilHealth, will allocate funds remains to be clarified and will need a rigorous and transparent funding allocation model. When ‘special’ funds are issued, accountability mechanisms will need to be in place.

stethoscope

Local Chief Executives and policy makers must understand that building a health system is not simply about curing sick people. A genuinely responsive and pro-active Local Health System plans for and implements projects from people who are well, to those that are nearly ill and finally those who are, unfortunately, ill. The perspective then is to see the system as addressing needs of all those in the spectrum so that fewer people move from well, to nearly ill, to ill and more people move back to being well from being nearly ill and ill. This view also emphasizes, as the UHCA has recognized, the importance of prevention, health promotion and primary care as pillars of any local health system.

The broad mandates that LGUs have with respect to health systems, primary care providers and health care networks, will need to harness existing or create new avenues for people’s participation in local governance. A more democratized process for selecting members of the local health boards will improve decision making processes of the local health boards and will enhance accountability in the health sector. In New Zealand for example, district health board membership will have some members elected during the local council elections, and the Chief Executive of the health board, along with the rest of the board are appointed by the central authority, their department of health. Genuine representation in the local health boards leads to free and active exchange of information — the lifeblood of the entire UHCA — between the central authorities, LGUs and the communities.

Moreover, in determining programs and investment plans for health, LGUs should effectively utilize the local development planning process from a bottom-up approach so that local health systems are attenuated to the legitimate health needs of the people. This requires encouraging participation by grassroots organizations such as Non-Government Organizations or People’s Organizations. Such participation and partnerships have long been recognized and prescribed to by the Local Government Code but have been sparingly used when it comes to the local development planning process. It is hoped that by broadening and deepening participation, the health policies developed to implement the UHCA will be truly responsive and effective.

Finally, the UHCA requires local leaders who recognize that health is not just one of their concerns but is in fact a strategic concern that has wide-reaching impact on stubborn societal issues. By understanding that the UHCA seeks to realize better health outcomes not only through health interventions but also to other social determinants of health. Those who appreciate health systems from this perspective will not just roll up their sleeves and get to work. They will think of new ways to fully harness the opportunities under the UHCA and will hopefully transform the way we think, feel and behave about health.

 

Lawyer Vincent E.R. Festin is Assistant Professor at the Ateneo Graduate School of Business. He was former Director for Academics of the school’s Leaders for Health Program and is the current academic coordinator of the Master of Business Administration-Health (MBA-H) program in the Ateneo School of Medicine and Public Health.

Staying for a reason

I do believe that the organization’s success is highly dependent on its people. Even high tech companies need their employees to be able to competitive. Employers should devise strategies so good employees will stay and grow with the organization.

So, what will it take for valuable assets to stay? A good salary package can be tempting but money is not everything. I am sure that contentment and loving what you do is on the list. I remember when our strategic human resource professor asked who among us applied to our current company because it offers a good compensation package and surprisingly, less than 25% of the class raised their hands. I did not. I believe that the salary is fair, but it was not the only factor. At that time, I needed a fresh start in a new environment. It may sound absurd, but that’s how I felt then. Three years later and I am still in the same job. So why and I still here and what makes me and other employees stay?

In my opinion, there are several factors why employees stay in their jobs. Here are the common reasons based on my reflections and interviews:

BRAND
For me, the way we choose a clothing brand is similar to the way we choose the company we would like to work for. Personally, I want to work for a company known for its brand for various reasons — not only these companies are popular but they are also stable and can give you “bragging rights.” They are also known for their high caliber employees.

This was my main consideration why I applied for my first job and stayed for two years. I was so proud then that I was working for the top firm in the industry because I know there were several opportunities waiting for me including the chance to work with the best people in the field.

GOOD COMPENSATION PACKAGE
For obvious reasons, who doesn’t want good compensation? I would say that I applied and stayed in my second job because of the pay. I felt that the money I was receiving was a fair compensation for all my hard work. If you love what you do, then the good pay is a bonus!

COMPANY CULTURE
It is vital that employees and employer’s culture are aligned. The high employee-organization value equates to “organizational identification.” The employee mirrors the company’s values and vice versa. Unfortunately, I can’t say yet that I have found the one that fits me.

TRAINING AND DEVELOPMENT PROGRAM
Yes, it is costly for companies to establish a good training and development program, but it is highly important to keep employees up-to-date and competitive. Workers are looking for opportunities to improve themselves and will stay with a company that invests in their development. One of the reasons I left my previous work was due to lack of training. I felt that I could do more but was constrained by the lack of opportunities to grow.

BOSS (AND COLLEAGUES)
I often hear this advice, “choose your boss, not your job.” In a perfect world, we would have a great job and a good boss at the same time. Personally, I prefer a great boss over a great job, coupled with great colleagues. One thing I can brag about my current organization is having a great mentor and teammates. Our job is tough, but we can get through due to the support of my colleagues. We share our knowledge and experiences so that everyone in the team will accomplish the assigned tasks. I cannot deny that there were times when I contemplates on looking for a new job and there are several reasons why I want go, but having a great team is the major factor why I am choosing to stay. I know I can always find a better job but I am unsure if I can find a better team than what I have now. The support I get from my teammates and boss makes the load lighter.

Indeed, staying in a company is a tough decision if your priorities are not met. Therefore, organizations should consider these factors in their mix of monetary and non-monetary incentives so good people stay. After all, these are the people who will probably get good offers from other companies and it may be a battle to keep them. Often, the winning combination is the one that keeps workers happy (money and work-wise) and makes them feel that they truly belong in their current job.

This article was part of the requirements of the course, Strategic Human Resource Management.

 

Zyrine Joy Rosales is an MBA student of the De La Salle University Ramon V. del Rosario College of Business.

zyrine_rosales@dlsu.edu.ph

San Miguel eliminates TNT from PBA PHL Cup

By Michael Angelo S. Murillo
Senior Reporter

THE defending champions San Miguel Beermen get to extend their reign in the PBA Philippine Cup after defeating and eliminating the TNT KaTropa, 96-86, in their Game Three quarterfinal rubber match on Wednesday at the Smart Araneta Coliseum.

Found an opening in the early goings of the match, the Beermen seized the moment and never let go of it to advance to the semifinal round of the season-opening Philippine Basketball Association tournament.

TNT struggled mightily on the offensive end to start the game which San Miguel capitalized on.

The Beermen outscored the KaTropa, 13-2, in the first five minutes of the opening quarter and moved on to hold sway, 25-10, when the smoke cleared.

San Miguel did not relent on its attack in the second canto, with Alex Cabagnot and June Mar Fajardo on the firing end.

It stretched its lead to 22 points, 44-22, at the 3:48 mark, before extending the distance further the rest of the way to take a 53-27 advantage at halftime.

TNT came out of the third period with more fire, opening with a 5-0 run in the first 39 seconds, care of Ken Bono and Jayson Castro, to narrow the gap, 53-32.

But the Beermen were quick to reestablish control as they went to Mr. Fajardo anew to pound on the TNT defense on the low block.

They held a 23-point lead, 66-43, with five minutes to go.

TNT continued to fight though to trim its deficit, 77-55, heading into the fourth quarter.

In the payoff period, San Miguel continued to give it to TNT, outgunning the latter, 8-4, to reestablish a 26-point lead, 85-59, with just two minutes lapsing.

From there it was all Beermen, who kept maintaining a very comfortable distance.

The score was at 88-66 at the halfway point and San Miguel just cruised all the way to the final buzzer.

Mr. Fajardo finished with 32 points and 14 boards to lead the Beermen to the victory.

Christian Standhardinger had 17 points while Terrence Romeo had 11 of his own.

For TNT it was Roger Pogoy who led with 17 points, followed by Brian Heruela, Yousif Taha, Troy Rosario and Mr. Castro with 10 points each.

“Credit to the entire team. We really wanted to go back to the finals and this is another step for us,” said Mr. Fajardo, named player of the game, after their win.

San Miguel now faces the top seeds Phoenix Pulse Fuel Masters in a best-of-seven semifinal affair which begins later this week.

Lady Tamaraws roll to 8th win of the season

By Michael Angelo S. Murillo
Senior Reporter

THE Far Eastern University Lady Tamaraws notched their eighth win in UAAP Season 81 in impressive fashion on Wednesday, beating the National University Lady Bulldogs in straight sets, 25-20, 25-19 and 25-22, in opening game action at the FilOil Flying V Arena in San Juan City.

Dominated right from the start, the Lady Tamaraws did not allow the Lady Bulldogs to have their full bite as they booked the all-important win that put them at solo third place, as of this writing, with an 8-4 card with the elimination round of University Athletic Association of the Philippines Season 81 hitting the homestretch.

The first two sets took a familiar route with FEU, led by veterans Heather Guino-o and Jerrili Malabanan, taking early control before NU would claw their way back.

Each time though the Lady Bulldogs would fall short as the Lady Tamaraws found ways to extricate themselves down the stretch to claim the set wins and go up 2-0 for the match.

In the third set, NU got to a competitive start with Aubrey Paran and Princess Robles showing the way.

They fought hard to trail just by two points, 8-6, by the first technical timeout, and, 16-12, midway.

The Lady Bulldogs kept the pressure on the Lady Tamaraws after, tying the count at 22-all.

Guino-o and the rest of the Lady Tamaraws though would not let their team falter some more as they racked up three straight points thereafter to book the victory.

Guino-o led FEU with 11 points, followed by Malabanan with 10.

For NU (3-9) it was Paran who top-scored with 11 points.

“We’re happy with the win. I just told the players to stay committed with our execution and we did. We are taking it a step at a time,” said FEU coach George Pascua, whose wards broke a tie with the University of Santo Tomas Golden Tigresses (7-4), who were playing later yesterday, at joint third with the win.

“Hopefully we won’t lose anymore for the rest of the elimination round to help our Final Four push,” he added.

The two teams next play on Sunday, April 14, with FEU facing UST and NU taking on the University of the Philippines.

Dallas Mavs’ Dirk Nowitzki confirms pending retirement

DALLAS — IN the final home game of a legendary career, Dirk Nowitzki gave an exuberant sellout crowd one final show with a season-high 30 points in the Dallas Mavericks’ 120-109 win against the visiting Phoenix Suns on Tuesday.

Nowitzki, 40, announced after the game that he would retire following the Mavericks’ season finale Wednesday at San Antonio.

The 7-footer, who entered the league in the lockout-shortened 1999 season and revolutionized the power forward position, scored 10 points in the opening seven minutes and had 19 points on a season-high 18 shot attempts in the first half to power Dallas to a 68-38 halftime lead.

He secured his season high in points with a straightaway 3-pointer, his fifth of the game, early in the third quarter for 22 points. That was followed by a rare slam dunk that elicited howls from the crowd and a big smile across Nowitzki’s face.

The 14-time All-Star and sixth-leading scorer in NBA history then drained another jumper for 26 points and an 80-49 Dallas lead. He re-entered the game with three minutes left and hit two more buckets to go 11 of 31 from the floor. He finished with eight rebounds, three assists and a block in a season-high 32 minutes.

Suns veteran Jamal Crawford wasn’t going to let Nowitzki totally steal the stage. He put in seven 3-pointers in posting a season-high 51 points — one off his career best — with 26 coming in the fourth quarter, to get the Suns as close as 105-100 with 4:20 to play.

Crawford, 39, became the oldest player ever to score 50-plus points in an NBA game. The old mark was held by Michael Jordan, who was 38 when he scored 51 for the Washington Wizards on Dec. 29, 2001, against the Charlotte Hornets.

According to ESPN, Crawford also became the first player to score 50 points for four different franchises (Chicago Bulls, New York Knicks, Golden State Warriors and now Phoenix).

The Suns closed out a miserable season, finishing 19-63.

A longer-than-expected recovery from ankle surgery kept Nowitzki out until mid-December. From there, he mostly came off the bench for the first time in his career, and averaged 6.6 points in less than 15 minutes a game before Tuesday.

But on this special night, Nowitzki turned back the clock, and so did the crowd as it chanted “M-V-P! M-V-P!” Nowitzki won the league’s regular-season MVP award in 2006-07 and earned NBA Finals MVP in 2011, when he delivered Dallas its lone championship.

The future of the Mavs (33-48), rookie Luka Doncic, also didn’t disappoint, notching his eighth triple-double with 21 points, 11 assists and 16 rebounds. He moved into sole possession of third place for most triple-doubles by a rookie. — Reuters

Group aims to develop Esports from grassroots

THE LOCAL Esports scene got added dimension recently with the establishment of a group whose mission is to help the sport grow from the grassroots.

ESports World Federation (ESWF) is a nonstock, nonprofit organization that aims to promote electronic sports (ESports) as a recognized and accepted form of competition on a global scale by incorporating the disciplines of traditional sports and its current system for a thorough development.

It is a made up of like-minded groups and individuals who believe in the potential of Esports to bring out the best from the various stakeholders of the discipline in the country.

The group was formally introduced in a media launch held on Monday at the Activity Center of SM Megamall Building A, where ESWF took the opportunity to relay what it is all about as an organization.

Among the programs it is working on to implement is making the Philippines home to top Esports competitions, including holding the “E-World Cup” in the very near future, pushing the development of the sport by a way of a legitimate varsity program for colleges and universities, and supporting local game developers and companies through the various events it intends to stage.

“We believe in Esports and we want to support its growth from the ground up,” said ESWF president Arniel Gutierrez at the launch of their organization.

“The mission is to really make the Philippines home to Esports,” he added.

To help them in their “global” push, ESWF has partnered with international organizations, including the FIM Asia Esports Commission, with tie-ups still being worked out with the likes of the Americas Esports Federation Organization, Bulgaria-registered Europe Esports Federation, Nigeria-registered Organization Africas Esports Federation, and International Federation of Esports Healthcare Professionals.

ESWF also engaged the Philippine Collegiate Champions League and Philippine Inter Schools, Colleges and Universities Athletic Association (PISCUAA) in discovering and developing talents.

The roster of the games to be played on the “varsity level” is still being finalized but ESWF said it is looking at tapping games on mobile, PC and console, such as Mobile Legends, Arena of Valor, DoTA 2, Starcraft II and Tekken 7.

The group also said it has lined up a number of Esports-related activities and programs, including the “Bayan Ko vs. Bayan Mo” tournament which is scheduled to fire off in the coming weeks.

The Bayan Ko vs. Bayan Mo tournament will pit different cities and municipalities against one another.

ESWF reiterated that it is not the accredited sports federation for Esports of the Philippine Olympic Committee (POC) but expressed its willingness to lend its support to the governing body and the Philippine Southeast Asian Games Organizing Committee (PHISGOC) with Esports set to make its SEA Games debut later this year here in the country. — Michael Angelo S. Murillo

Davao Occidental, San Juan begin MPBL Datu Cup Finals series today

Maharlika Pilipinas Basketball League (MPBL) logo

DAVAO — The Davao Occidental Tigers enjoy the comfort of home and after dethroning inaugural staging champions Batangas City Athletics, they are now taking advantage of getting a two-day rest before plunging back to action today where they face the San Juan Knights at the start of their MPBL Datu Cup best-of-five championship series.

For Don Dulay and the rest of the Cocolife-backed Tigers, getting to the championship series is proof enough that this team from the south is more than just a glorified “Ligang Labas” squad.

“This team knows how to win and that’s primarily because these guys are more familiar playing in ‘Ligang Labas.’ They built their character playing in these leagues, but as a whole, I think they’ve started to embrace our system and work into one and that’s part of the reason why we’re successful,” said Dulay.

But they will be meeting a Big J Sports-supported Knights squad that is teeming with talent.

Macmac Cardona has rediscovered his old form and showed his scoring prowess the past few games to steer the Knights to a division finals win over Manila.

Cardona got plenty of help from fellow ex-pros John Wilson and Larry Rodriguez, promising Larry Muyang, high-leaping guard Mike Ayonayon and Orlan Wamar, who had a breakout game in the Knights’ series-clinching win Monday night.

But for San Juan, getting back into the championship round is like reliving the glory days of the Knights reign in the regional basketball scene.

In 2000, the Knights became the kings of the Metropolitan Basketball Association, the precursor of the MPBL, and put the city in the pinnacle of the local basketball circuit. Two of those members are still with the squad — Randy Alcantara and Gherome Ejercito, who are now playing different roles as members of the coaching staff.

Alcantara is also looking to become the first coach to win back-to-back championships in the fastest growing regional amateur basketball league in the country.

Last season, Alcantara served as an assistant coach to Mac Tan of the Batangas City Athletics, who went on to become the inaugural staging champion of the league. — Rey Joble

The European Championship

European Individual Chess Championship
Skopje, Rep of Macedonia
March 18-29, 2019

Final Standings

1-2. GM Vladislav Artemiev RUS 2736, GM Nils Grandelius SWE 2694, 8.5/11

3-11. GM Kacper Piorun POL 2631, GM Maxim Rodshtein ISR 2673, GM Ferenc Berkes HUN 2666, GM David Anton Guijarro ESP 2643, GM Liviu Dieter Nisipeanu GER 2670, GM Sergei Movsesian ARM 2627, GM Niclas Huschenbeth GER 2594, GM Grigoriy Oparin RUS 2613, GM Eltaj Safarli AZE 2662, 8.0/11

12-26. GM Johan Sebastian Christiansen NOR 2539, GM Aleksej Aleksandrov BLR 2574, GM Ivan Cheparinov GEO 2683, IM Paulius Pultinevicius LTU 2439, GM Andrey Esipenko RUS 2603, GM Nikita Petrov RUS 2591, GM Boris Gelfand ISR 2655, GM Benjamin Gledura HUN 2630, GM Alexandr Predke RUS 2611, GM Aleksandr Rakhmanov RUS 2629, GM Mateusz Bartel POL 2609, GM Daniil Dubov RUS 2703, GM Igor Lysyj RUS 2635, GM Ruslan Ponomariov UKR 2667, GM Constantin Lupulescu ROU 2611, 7.5/11

Total participants: 361 players

Tiebreaks: (1) Points scored, (2) Opponents’ rating minus the lowest, (3) Buchholz without the lowest scoring opponent, (4) Buchholz, (5) Direct encounter, (6) Rating

Time control: 90 minutes for the first 40 moves, then 30 minutes play-to-finish with 30 seconds added to your clock after every move starting move 1

The 20th European Individual Championship took place from 18-29 March 2019 in Skopje, organized by the government of North Macedonia. The prize fund is €100,000 (roughly P5.9 million), with €20,000 (around P1.18 million) for first prize. Aside from the prize money the first 22 placers will qualify for the next World Cup, scheduled to take place Nov. 4-30 in Khanty-Mansiysk, Russia. The World Cup, aside from its huge money prizes (even the losers go home with around P250,000 each), will qualify its top finishers to the Candidates’ tournament, the final step in determining the challenger for the world title.

In the list above you can see the final standings. There was a huge logjam at 7.5/11 which extended from the 12th to 35th places. GMs Nils Grandelius, David Anton, Eltaj Safarli and Ivan Cheparinov had previously qualified for the World Cup from the European Championship last year, so that frees up four additional slots and everybody up to 26th place goes to Khanty-Mansiysk. The names of all qualifiers are shown above.

Sweden’s Nils Grandelius scored the biggest win in his career by tying for first place. Born in Lund, Sweden in June 3, 1993, he has been trained by GM Evgenij Agrest since 2013. He is one of the attractions on the Internet Chess Club with his terrific blitz play and exciting attacks. Grandelius is also known as among the best bughouse players in the world. This chess variant, wildly popular in tournament after-hours, is a game for four players and two chess sets. Players partner up in teams of two, and then two teams play each other. When your partner captures pieces on her board, she passes them to you. On your turn, you may either make an ordinary chess move, or place a piece your partner has given you on any empty square (except no pawns on the first or eighth rank). Ending the game on one board (by flag or checkmate), ends the game for the other board too.

Formerly one of the few GMs (Grandmaster) with dreadlocks, he has an aggressive opening repertoire, is not averse to taking risks and really tries to win every game. Normally this would guarantee a high percentage of wins but also of losses. However, ever since Nils started working as a second of Magnus Carlsen in the Norwegian’s world championship matches he has gotten better and more stable. Take a look at the following game.

Grandelius, Nils (2694) — Keymer, Vincent (2509) [B97]
EU-ch Skopje 2019 Skopje (4.34), 21.03.2019

Vincent Keymer (born Nov. 15, 2004 in Mainz, Germany) is another very promising chess prodigy. Last year he won the Grenke Chess Open ahead of 49 GMs, including four 2700+ grandmasters. His final score was 8/9, achieving his first GM norm at age 13 (only 6.5 points were required, he thus scored 1.5 more points than needed). This event was a qualifier for the Grenke Chess Classic, a tournament of the world’s Top 10 players, including the world champion Magnus Carlsen. We will see later this year how Vincent will do there.

1.e4 c5 2.Nf3 d6 3.d4 cxd4 4.Nxd4 Nf6 5.Nc3 a6 6.Bg5 e6 7.f4 Qb6 8.a3 Nbd7

Not 8…Qxb2? 9.Na4 the queen is trapped

9.Bh4 Be7 10.Bf2 Qc7 11.g4 Nc5 12.Bg2 h6?!

I wonder if this is supposed to be an improvement? The …h6 and …g5 maneuver that Keymer undertakes does not seem to have bite, it does not even prevent White’s e4–e5 pawn thrust.

Perhaps 12…d5 was a better choice. After 13.exd5 Qxf4 14.Qf3 Qe5+ 15.Nde2 exd5 16.h3 Nfe4 17.0–0–0 Nxf2 18.Qxf2 Ne4 Black is doing fine. Polakovic,P (2452)-Nekhaev,A (2512) ICCF email 2016 1/2 29.

13.Qe2 g5 14.e5! dxe5 15.fxe5 Nfd7 16.Bg3 Nf8 <D>

POSITION AFTER 16…NF8

Obviously Black has messed up the opening. The hammer blows come quickly.

17.Nf5! exf5 18.Nd5 Qd8 19.0–0–0 Be6 20.Nf6+ Bxf6 21.exf6!

[21.Rxd8+ Bxd8 22.gxf5 Bxf5 23.Qf2 also wins]

21…Nb3+

Keymer had to face a threat against his queen and gxf5, winning the bishop. 21…Qxf6 cannot be played because of 22.Be5. Checking on b3 allows Black to get his queen out of the way and attempt to close the center.

22.cxb3

[22.Kb1? Nd4 23.Qe1 f4 is what Black was hoping for]

22…Qc8+ 23.Kb1 f4 24.Bf2 Nd7 25.h4 Rg8 26.hxg5 hxg5 27.Rd6 Kf8

[27…Nf8 28.Rc1 Qb8 (nowhere else for this queen to go) 29.Rb6! Ra7 30.Bd5 Black is going to be mated]

28.Rxe6 fxe6 29.Qxe6 1–0

Black cannot prevent mate. 29.Qxe6 Qe8 30.Qd6+ Kf7 31.Rh7+ Kg6 32.Qd3+ Kxf6 33.Qf5#

GM Kacper Piorun rampaged out of the starting line with five wins and a draw in the first six rounds, beating in the process GMs Valeriy Neverov and two of his co-leaders GMs Tal Baron (Israel) and Ferenc Berkes (Hungary). Then he relaxed a bit and finished with five straight draws.

Piorun (born Nov. 24, 1991) is a principal component of the resurgent Polish national team (remember their surprising 4th place finish in the 2018 Batumi Olympiad?) and at the same time a 4-time world champion in chess problem solving (2011 Jesi, 2014 Beerne, 2015 Ostroda and 2016 Belgrade). If you like tactical labyrinths or chaotic positions he is not one to trifle with.

Tsydypov, Zhamsaran (2551) — Piorun, Kacper (2631) [C45]
EU-ch Skopje 2019 Skopje (3.10), 20.03.2019

IM Zhamsaran Tsydypov is a 22–year old IM from Russia. He made a stir last December during the World Blitz Championship when he defeated Anand and Mamedyarov, both former world blitz champions, in successive rounds.

1.e4 e5 2.Nf3 Nc6 3.d4 exd4 4.Nxd4 Nf6 5.Nxc6 bxc6 6.e5 Qe7 7.Qe2 Nd5 8.c4 Ba6 9.b3 0–0–0

Black also has 9…g6, 9…g5 and 9…Qh4.

10.Qb2

A rare line but Black is doing well against the usual 10.g3 g5! 11.Bb2 Bg7 12.Bg2 (12.Nd2 (on its way to f3 to give additional support to e5) 12…Nb4 13.Nf3 Rhe8!? Black has completed his development whereas White still doesn’t know where his king will go. Jones,G (2567)-Gajewski,G (2573) Crete GRE 2007 0–1 60.) 12…Rde8 13.0–0 Bxe5 14.Qxe5 Qxe5 15.Bxe5 Rxe5 16.cxd5 Bxf1 17.Kxf1 cxd5 Black has R+2Ps vs White’s B+N. We cannot make any conclusions but so far Black has scored well. Morozevich, A (2751)-Mikhalevski, V (2631) Zuerich 2009 1/2 65.

10…Nb6 11.Be2 Re8 12.f4

[12.Bf4 g5 13.Bg3 Bg7 14.Nc3 f5! (a common theme in this line which our readers should take note of) 15.f4 (15.exf6? Qxf6 16.Rc1 Nd5! 17.cxd5 Rxe2+ Black is clearly winning) 15…gxf4 16.Bxf4 Bxe5 17.Bxe5 Qxe5 18.0–0 Qd4+ 19.Kh1 Rxe2 20.Qxe2 Qxc3 21.Rac1 Qf6 22.a4 Kb8 23.Qh5 Rf8 24.Qxh7 d6 25.Rf3 Bc8 Black’s pieces are unraveling after which he will have a clear advantage. Ljubojevic,L (2605)-Seirawan,Y (2605) Wijk aan Zee 1986 0–1 39. 0–1 (39)]

12…f6!

Black is winning a pawn.

13.a4

Not 13.exf6? Qe4! 14.f7 Re6 15.Nc3 Qxg2 16.Rf1 Bb4 Black is clearly winning; White should have just given away the pawn with 13.0–0 fxe5 14.f5 it is still a fight, but there is no doubt that Black is better.

13…fxe5 14.0–0

[14.f5 as in the previous line no longer works as now Black penetrates with 14…Qh4+ 15.g3 Qe4 16.0–0 Bc5+]

14…exf4 15.Nc3 Nd5! 16.cxd5 Bxe2 17.Rf2?

[17.Nxe2 was the only move. After 17…Qxe2 18.Qxe2 Rxe2 19.dxc6 Bc5+ 20.Kh1 g5 Black is better, but not yet winning]

17…Ba6!

Threatening …Qe1+

18.Bxf4 Qb4

Now the idea is …Bc5.

19.Kh1 Bc5 20.Rf3 Rhf8 21.Qc1 g5 22.Bxg5 Rxf3 23.gxf3 Bd4 24.Bd2 Qf8!

Mark Dvoretsky in one of his books opined that a retreating move like this is the hardest tactic to see.

25.f4 Qg7 0–1

The threat is now …Rg8, and to this White has no defense.

 

Bobby Ang is a founding member of the National Chess Federation of the Philippines (NCFP) and its first Executive Director. A Certified Public Accountant (CPA), he taught accounting in the University of Santo Tomas (UST) for 25 years and is currently Chief Audit Executive of the Equicom Group of Companies.

bobby@cpamd.net

Lakers lose Magic

The Lakers always knew they couldn’t possibly top the high they got on the first day of free agency last July. Armed with purpose and the promise the purple and gold invariably carried in light of their storied past, they managed to secure the commitment of LeBron James, and for the long haul. Widely acknowledged the National Basketball Association’s best player by far, he was supposed to be the first in a series of acquisitions aimed at bringing glory back to Staples Center. Instead, what they wound up doing was fill a roster with disjointed talent, auguring a future full of question marks and engendering trepidation, not hope.

The Lakers weren’t helped any by unfortunate turns of events, to be sure. Suspensions on the first day of the regular season were followed by a string of injuries that prevented them from settling on regular rotations, the most critical being James’ strained groin on Christmas Day. His protracted absence triggered a swoon; from fourth in West standings, they tumbled down to 11th. And when he returned to finish out the 2018-19 campaign, he couldn’t bring back the esprit de corps that hitherto had them humming; rumors of everybody but him being expendable in their desperate bid to trade for the Pelicans’ Anthony Davis disrupted chemistry.

Considering the tumult that accompanied the Lakers, it was but fitting that the last game of their sixth straight season out of the playoffs featured the resignation of living legend Magic Johnson as president. Even the press conference he called to announce the shocker was absent any organization; it was hastily called, and occurred before he could convey his departure to franchise owner Jeanie Buss. He wasn’t happy in his role anymore, he said. “I want to go back to having fun.” Perhaps he also knew the gravity of the work that would have been his in the offseason; most importantly, he and general manager Rob Pelinka would have been hard-pressed to pair James with another transcendent star to truly jump-start their projected run of success.

In any case, Johnson’s “No Mas” moment underscored the depth and breadth of the Lakers’ dysfunction. And how they will move forward is anybody’s guess. Who will Buss tap as the new head of hoops operations? Will it have any effect? With such notables as Kevin Durant, Kawhi Leonard, and Klay Thompson set to be available for the taking in July, the last thing they needed was another setback. They always survive, though. They always do. Whether they will while James is still putting up big numbers is, however, another matter altogether.

 

Anthony L. Cuaycong has been writing Courtside since BusinessWorld introduced a Sports section in 1994.

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