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More gov’t agencies drafted into anti-hunger effort

CABINET Secretary Karlo Alexei B. Nograles said Monday that the government will further expand its anti-hunger program by involving more government agencies addressing the problem.

“To improve government anti-hunger efforts…, the EPAHP (Expanded Partnership Against Hunger and Poverty) will be adding more members to its original agencies, which currently include the Department of Agriculture, the Department of Agrarian Reform, and the Department of Social Welfare and Development,” Mr. Nograles said in a statement on Monday.

He said the other agencies that will be involved in the program are “the Department of Education, the Department of Health, the Department of Interior and Local Government, the Department of Science and Technology, the National Nutrition Council, the National Youth Commission, and LANDBANK.”

Mr. Nograles noted that recent data compels the government “to build on and step up current efforts to address hunger in the second half of the President’s administration.”

Mr. Nograles was referring to the June SWS survey that found 35% of Filipino families rating their food as “poor,” referred to by the SWS as “food-poor.” This figure is eight percentage points higher than the record-low 27% of families self-reporting as belonging to this category in March.

Mr. Nograles said that even before the SWS poll came out, Mr. Duterte had directed his Cabinet officials “to align the different anti-hunger and poverty-reduction initiatives of the various agencies so that our programs can be more effective and will have an impact on more Filipinos, especially children.”

He said the priority programs under the EPAHP are: “(1) provisions for the institutional feeding programs; (2) credit support to community-based organizations; (3) capacity-building and productivity improvement for community-based organizations; (4) nutrition education; (5) establishment of agricultural facilities and technologies, food hubs, and other infrastructure facilities; (6) mobilization of funding, technical and research assistance from development and local partners; and advocacy and education.”

Mr. Nograles also noted that “the same whole-of-government approach that has proven effective in other government initiatives will be adopted and applied to address hunger.”

“Millions of kids benefit from government feeding programs, but there are many more we still have to reach. We still have a lot of work to do,” Mr. Nograles said. — Arjay L. Balinbin

Notice for Informal Conference: after over a year of reinstatement

In less than two months, I will tie the knot with my girlfriend of eleven years.

Looking back, I went through failure, heartache, and disappointment but, at the same time experienced milestones and achievements that made me who I am today. Being with someone I cherish made me a better version of myself. As American author Helen Keller put it, “the best and most beautiful things in the world cannot be seen or even touched — they must be felt with the heart.” It is better to have someone to rely on.

As I reflect on my personal experiences, I could not help but remember a similar roller coaster ride in assisting clients on tax audits conducted by the Bureau of Internal Revenue (BIR). The ups and downs were mainly because of the exclusion then, and inclusion now, of the Notice for Informal Conference (NIC) in the BIR assessment process.

Prior to the issuance of Revenue Regulations (RR) No. 18-2013, the NIC was part of the due process requirement in the issuance of deficiency tax assessments. The NIC stage then afforded the taxpayer an opportunity to present his side of the case before the BIR issued a Preliminary Assessment Notice (PAN), if warranted.

With the issuance of RR No. 18-2013, the NIC was removed from the BIR assessment process. Thus, taxpayers received their first formal letter correspondence from the BIR about the latter’s findings at the PAN stage. When the NIC was removed, the PANs received by the taxpayers mostly contained staggeringly huge amounts of tax findings — hundreds of millions and even billions. The worst part was that the amounts per PAN would most likely be copied to FAN and there was little time to discuss and clarify the BIR’s numerous alleged findings. This made taxpayers anxious and stressed, as the huge amount of tax findings are not what they expected to see. With little time to discuss, taxpayers felt even more crushed about what was happening with the tax audits, as if they were abandoned by the Philippines’ tax policies and regulations as they were prevented an early opportunity to present their factual and legal defenses on the alleged findings of the BIR. This scenario indeed resulted in heartache and disappointment.

Five years after the issuance of RR No. 18-2013, the BIR issued RR No. 7-2018, which reinstated the NIC as part of the BIR assessment due process. The taxpayer is now given 30 days to respond at the NIC stage, giving taxpayers time to evaluate the BIR findings at an early stage and to prepare themselves for a discussion with the Bureau.

Being part of the due process, the issuance of the NIC must be strictly observed. In recent news reports, certain tax cases against a celebrity and a sports personality were decided against the BIR, because of the latter’s noncompliance with the issuance of the NIC. Thus, the taxpayers’ right to an NIC was respected.

With the return of the NIC, taxpayers are provided an early opportunity to present the factual and legal defenses on the findings of the BIR. Some findings can already be explained or easily be threshed out, such as the non-withholding of taxes on purchases of goods or services, timing differences in the recognition of sales or purchases, the differences between revenue per tax returns vs. per books, the nature of alleged suspicious transactions, etc. The related discussions and clarifications can already be provided at the NIC stage rather than at later stages of the BIR assessment process.

The revival of the NIC definitely gave more time for the BIR to further understand the accounting records and processes of the taxpayer in relation to the BIR’s initial findings. The NIC also reduces the unnecessary time and resources on the part of the taxpayer and on the part of the government, and even possibly avoids unwarranted litigation costs. On the part of the government, deficiency taxes could be collected more efficiently. Less stress on the taxpayer was also a valuable impact of the NIC, reducing the surprise from huge tax findings in the PAN stage as before. This situation, hopefully, will improve the taxpayer’s trust in the BIR assessment process.

As I look back, after one year and a half of reinstatement, the NIC, without doubt, supports the taxpayer in making sure that a tax assessment is resolved with the BIR in the shortest possible time. This would certainly allow taxpayers to concentrate on their core business rather than worry about the BIR looking over their shoulder. The removal of the NIC for some years appeared to have an adverse effect on the results of the BIR assessment process on the taxpayers’ lives. I consider this the dip in the roller coaster ride. The good thing was that the NIC did return and, based on the observation of many, more and more BIR assessment cases are now being immediately resolved at the NIC stage in the interest of both taxpayers and the government.

Just like a roller coaster ride, as well as the ups and downs of life, bringing back the NIC stage is a climb up the tax assessment experience of many taxpayers.

Let’s Talk Tax is a weekly newspaper column of P&A Grant Thornton that aims to keep the public informed of various developments in taxation. This article is not intended to be a substitute for competent professional advice.

 

Ed Warren L. Balauag is a manager of Tax Advisory & Compliance division of P&A Grant Thornton, the Philippine member firm of Grant Thornton International Ltd.

pagrantthornton@ph.gt.com

Why is there a State of the Nation Address?

The State of the Nation Address (SONA) in the Philippines is an annual event that brings together all important personalities in the government — executive, legislative, and judiciary — under one roof, at the Batasang Pambansa. As a governmental tradition, it is a means for the president to inform the people about the current state of the nation and give recommendations to the legislature as regards to his/her agenda or priorities or proposed measures for the fiscal year. As a constitutional obligation (see Article VI, Section 15 of the 1987 Philippine Constitution), it mandates the president to deliver a speech about the state of the nation during the opening of the sessions of the national legislature (which is composed of the Senate and the House of Representatives).

As a political practice, the SONA should be understood as a brief moment where symbolism, pageantry, and grandeur converge with the formalities, rigidities, and scrupulousness of institutions of power. The event is an annual performative display of both excesses of power and its deficiencies — including its suspensions and activations, by a functioning government.

As the Chief Executive appears before the joint session of the legislature, in the presence of members of the judiciary, governmental power becomes virtually one and spatially conjoined as all actors of power are put in the same place at the same time. With this excess, SONA, inherently speaking, becomes one of the greatest security challenges of any government. In fact, the story of the Gunpowder Treason of Robert Catesby, Guy Fawkes, among others, tells us much about this security threat that almost annihilated all important political figures (including King James I and members of the House of Lords) in the United Kingdom during the State Opening of Parliament on Nov. 5, 1605.

Coming from this excess, one can easily notice another interesting function of this age-old practice — to reveal some of the inherent political deficiencies of the government. For one, the need to gather all these important political figures in one place all at the same time implies that each of the political actors present lacks something that needs to be supplied by the president — objective and comprehensive information about our society. The revival of the State of the Union address in 1913 by the 28th President of the United States, Woodrow Wilson, recognized this point by emphasizing the duty to “give to the Congress information of the state of the Union.” Upon a closer look, President Wilson clearly understood the unique role of his office to be familiar with the general issues, problems, etc. in society as compared with the particular knowledge of the members of congress or specific legalistic understanding of the members of the judiciary.

Apart from the excesses and deficiencies, people should also know that the SONA is also filled with mixed moments of suspensions and activations. For the suspensions, the event is supposed to be a momentary break in hostilities, forcing the sitting government to extend an olive branch to its detractors just for a day and to allow all attendees to listen to what the government plans to do for the year. The Feb. 4 SONA in Luxembourg of the reelected Prime Minister Xavier Bettelon exemplified this point by allowing opposition party members from the Christian Social People’s party to sit alongside the administration “traffic light coalition” (composed of the Luxembourg Socialist Workers Party, Democratic Party, and The Greens) in the Chamber of Deputies. PM Bettel’s speech — entitled “Move Luxembourg” — talked about the status of the government and its people, and its plan for 2019 without any interruption or heckling from his critics.

The activations that come from a SONA pertains to that moment where a government is set to institutionalize its vision for the country through the declaration of its priority bills. The speech itself is not just a wish list of laws from the president addressed to the present legislators (and, yes, even members of the judiciary are addressed too by the president, for their decisions inherently form part of the law of the land). It is actually a “marching order” that is aimed to give directions to all lawmakers about what to prioritize or not for the year. South African President Cyril Ramaphosa’s SONA this year, delivered on June 20, was heavily criticized for its lack of detail as regards his plans for this year. His speech did not have specific directives and instructions about how he intends to solve South Africa’s economic woes, outdated Natives Land act, and employment, among others.

Again, we have the SONA because it is one of the practices of a working and functioning government. As a political practice, it allows both the excesses and deficiencies of power, on the one hand, and political suspensions and activations, on the other hand, of the government to take place all in one day.

 

Arjan P. Aguirre is an Instructor at the Department of Political Science, School of Social Sciences of the Ateneo de Manila University. He handles courses on Politics and Governance, History of Political Theory, Contemporary Political Theories, Electoral Reforms, Social Movements and Contentious Politics. He is also a Consultant for the Legal Network for Truthful Elections (LENTE) and Simbahang Lingkod ng Bayan (SLB).

aaguirre@ateneo.edu

A monumental slip of the tongue

In her effort to express fittingly her profound gratitude to President Rodrigo Duterte for making possible her acquittal from plunder charges, former President Gloria Macapagal Arroyo got so carried away as to make a monumental slip of the tongue. Said she: “I thank you that when you became President, you provided the atmosphere in which the Court had the freedom to acquit me of the trumped up charges of my successor and your predecessor, so that the Court voted 11-4 in my favor, including half of those who were appointed by my successor.”

In effect, she admitted publicly and formally that the Supreme Court of the Philippines acts on the basis of the president’s directions and wishes. So far-reaching are the implications of Ms. Arroyo’s revelation that the Supreme Court’s Public Information Chief and Spokesperson Brian Keith Hosaka immediately gave the assurance that no one can tell the Supreme Court how to handle or decide on a case. He declared: “The public can be assured that the Supreme Court has and will always act independently, and free from influence from the other branches of government. The Supreme Court is guided by the rule of law and its decision are always based on facts, laws, and reason.”

That assurance of the spokesperson of the Supreme Court falls flat considering that Ms. Arroyo was very specific about what she was grateful for — that Mr. Duterte made it possible for the Supreme Court to acquit her.

In the very first month of Mr. Duterte’s presidency, the Supreme Court, voting 11-4, acquitted Ms. Arroyo of the charge of plunder over the alleged misuse of P366 million in PCSO funds from 2008 to 2010, or the tail-end of Arroyo’s presidency. During his campaign for president in 2016, Mr. Duterte said there are grounds for Ms. Arroyo’s acquittal. He also said repeatedly he “owed” much to her as she had contributed to his campaign funds.

Ms. Arroyo said that the 11 votes in her favor included the votes of half of the justices appointed by President Benigno Aquino, cleverly giving the impression that President Aquino’s appointees to the Supreme Court constituted a substantial number of votes to her favor. Actually, nine of the members of the Supreme Court at the time the decision was made were her own appointees to the Court. Eight of them voted to acquit her.

Of the six appointees of President Benigno Aquino, Associate Justices Bienvenido Reyes, Estela Perlas-Bernabe, and Francis Jardeleza voted in her favor. Justice Reyes was Mr. Duterte’s classmate in San Beda Law. He was the one who swore Mr. Duterte in as president. Justice Bernabe’s voting record reflects a bias towards President Duterte’s position on certain issues. She also voted in favor of the burial of Ferdinand Marcos in the Libingan ng mga Bayani, the imposition of martial law in the whole of Mindanao, and the extension of martial law in Mindanao to the end of this year.

The Supreme Court has been known to decide specific cases according to the justices’ loyalty to the appointing authority, or their prior personal or political relations. All President Duterte had to do was say he wanted Ferdinand Marcos buried in the Libingan ng mga Bayani, martial law imposed in Mindanao, and Chief Justice Sereno ousted from the Court and his appointees to the Court obliged.

The Supreme Court during Ms. Arroyo’s presidency was no different. In 2015, the Court ruled that the fragile state of Senator Juan Ponce Enrile’s health presented a compelling reason for his admission to bail. Justice Lucas Bersamin, who was named to the Supreme Court by President Arroyo, penned the decision. He proposed the granting of bail to Enrile because of the latter’s “solid reputation in his public and his private lives, his long years of public service, and history’s judgment of him.”

I saw that as Justice Bersamin’s move to set a precedent so that Ms. Arroyo, the only one who could be described similarly among the many ailing lolos and lolas (grandfathers and grandmothers) in prison at the time, would be granted bail like Senator Enrile. The election of Mr. Duterte made the use of Justice Bersamin’s scheme unnecessary.

Former President Gloria Macapagal Arroyo — PHILIPPINE STAR/MICHAEL VARCAS

In 2010, the Court dismissed the disqualification complaint against Mrs. Arroyo’s son Mikey, who was running as a nominee of the party list of tricycle drivers and security guards, citing that the case was outside its jurisdiction. In contrast, the Court stopped the impeachment proceedings against then Ombudsman Merceditas Guiterrez, a close friend of Mr. and Mrs. Arroyo, when impeachment is well outside the jurisdiction of the Court.

The Court also upheld Congress’ breakup of the 1st District of Camarines Sur into two to allow Mrs. Arroyo’s son Dato and Rolando Andaya, former three-term representative of the district, to run in separate districts.

The acquittal of Ms. Arroyo was criticised by other justices as enabling impunity by raising the standards of plunder too high. Justice Bersamin, who wrote the decision, introduced the principle of a main plunderer. The principle says that for a crime of plunder to be established, a main plunderer has to be identified.

Because no main plunderer was named in the P366-million PCSO intelligence fund scam, Justice Bersamin ruled that the P366 million must be evenly divided into 10, the number of the accused. As the quotient of P36 million is below the plunder threshold of P50 million, no one of the 10 accused should be charged of plunder. A number of justices dissented to the principle of main plunderer as, according to them, the law does not say anything about main plunderers.

In his column after the acquittal of Ms. Arroyo, retired Supreme Court Chief Justice Artemio Panganiban wrote that Gloria Macapagal Arroyo “was acquitted, among other reasons, because the Supreme Court ruled, for the first time, that in a prosecution for plunder, the ‘main plunderer’ must be identified in the information and proven during the trial before any alleged conspirator can be convicted.” The novel ruling penned by Justice Bersamin has become binding jurisprudence in plunder cases. It is the ruling that former Senator Jinggoy Estrada has invoked in his petition for dismissal of the charges of plunder against him.

It is said that Supreme Court justices are to interpret the law, not make the law. In the case of the acquittal of Ms. Arroyo, there were no laws to interpret. Justice Bersamin simply wrote his own opinion, which recognizably were favorable to his patron Gloria Macapagal Arroyo, and his fellow Arroyo-appointees in the Supreme Court endorsed the opinion willingly and gladly to become law of the land.

In his column last Sunday, Mr. Panganiban wrote: “Let me just say that while new justices may feel a debt of gratitude to the appointing authority during their first year in office, they know only too well that the temporaries of the moment are always overtaken by the permanencies of history.”

True, people remember Chief Justice Enrique Fernando, not as a brilliant jurist, which he was, but as a lackey of Ferdinand Marcos, a reputation enhanced by a photograph showing him holding an umbrella over the then First Lady Imelda Marcos. They remember Chief Justice Renato Corona as the only high-level Philippine official to have been impeached and convicted. One of the impeachment complaints was his consistently ruling with partiality for former President Arroyo in cases involving her administration.

Chief Justice Lucas Bersamin may go down in history in the same vein.

 

Oscar P. Lagman, Jr. is a retired corporate executive, business consultant, and management professor. He has been a politicized citizen since his college days in the late 1950s.

Promoting Corporate Governance under the Revised Corporation Code — 2

(Second of three parts)

This is an abridged version of the talk I recently gave to the MAP Corporate Governance Committee officers and members on the Revised Corporation Code which was enacted into law on Feb. 20, 2019.

“ONE MAN BOARD” AND ONE PERSON CORPORATIONS (OPC)
Under Sec 13, there is no more minimum number of directors or trustees. This has given rise to a frequently asked question — Does this removal now allow one-director boards for corporations other than one person corporations? And, is a one-trustee board likewise possible in a non-stock corporation?

My view is not yet at this time. Certainly not, for the sake of good corporate governance; and the fact that there are provisions on board meetings that impliedly do not contemplate one-man boards. For example, Sec. 52 provides that “Directors or trustees who cannot physically attend or vote at board meetings can participate and vote through remote communication such as video conferencing, teleconferencing, or other alternative modes of communication that allow them reasonable opportunities to participate.” Moreover, directors or trustees, by express provision, still cannot attend or vote by proxy at board meetings. This prohibition against proxies in board meetings means at least two directors or trustees are personally present and meet with each other. Thus, the least number of directors or trustees for an ordinary corporation should be two, in which case the quorum should also be two.

Further, it is clear that where no meeting is required, the section must specifically state so. Thus, for amendments of the articles of incorporation, Sec. 15 allows written assent of the stockholders representing two-thirds of the outstanding capital stock, meaning there is no need for a meeting. And for non-stock corporations, for similar amendments, written assent of majority of trustees and at least two-thirds of the members without meeting for either, are allowed.

The case of a one person corporation (OPC) is definitely an exception because by its very nature, it can have only a one-man board composed of the single stockholder. Indeed, provisions on OPCs clearly intend that while no board meeting takes place, there is an alternative way of decision making by its one-man board. Further, many OPC provisions are aligned with minimum corporate governance standards. While there is no other stockholder in an OPC, my view is it still has to meet corporate governance standards if only to protect the interests of stakeholders such as creditors, employees, suppliers, or customers, in particular, and the public, in general.

Firstly, the single stockholder cannot appoint himself as corporate secretary of the OPC. The corporate secretary has special functions that only he should perform. The single stockholder could be its treasurer but he should give a bond to the SEC in such a sum as may be required. He shall undertake in writing to faithfully administer the OPC’s funds and disburse and invest it according to its articles. The bond shall be renewed every two years or as often as may be required.

Secondly, Sec. 127 on Minutes Book states that the minute book shall contain all actions, decisions and resolutions taken by the OPC. Sec. 128, because the single stockholder cannot meet with himself, states that when an action is needed on any matter, it shall be sufficient to prepare a written resolution, signed and dated by the single stockholder and recorded in the minutes book of the OPC. The date of recording shall be deemed the date of the meeting. The minutes book is one of the records that the corporate secretary is expressly required to be responsible for and to maintain together with other records of the OPC.

Thirdly, Sec. 129 on Reportorial Requirements mandates the OPC to submit to the SEC apart from the annual financial statements:

1. a report containing explanations or comments by the president on every qualification, reservation or adverse remark or disclaimer made by the auditor in the latter’s report;

2. a disclosure of all self-dealings and related party transactions between the OPC and the single stockholder; and,

3. other reports as SEC may require.

Lastly, the OPC is vested with limited liability, which means that only its assets and properties will be answerable for its debts and liabilities. Sec. 130 on Liability of Single Stockholder accordingly states that a sole shareholder claiming limited liability has the burden of affirmatively showing that corporation was adequately financed. Where the single stockholder cannot prove that the property of the OPC is independent of the stockholder’s personal property, the stockholder shall be jointly and severally liable for the debts and other liabilities of the OPC. The principle of piercing the corporate veil thus applies to OPCs as well.

Given these provisions on the OPC, the intention is even if it has only one director in the person of the single stockholder, the OPC shall comply with minimum standards of CG for the protection of its stakeholders.

EMERGENCY BOARD — A CASE OF SUCCESSION PLANNING
Sec. 28 provides when the vacancy prevents the remaining directors from constituting a quorum and emergency action is required to prevent grave, substantial and irreparable loss or damage to the corporation, the vacancy may be temporarily filled from among the officers of the corporation by the unanimous vote of the remaining directors or trustees. The action of the designated director-trustee shall be limited to the emergency action only and his term shall cease within a reasonable time from termination of the emergency or upon election of the replacement director, whichever comes earlier. A report to the SEC is to be given upon termination of the emergency. The nature of an emergency board whereby a corporate officer is selected to be a temporary director during an emergency is aligned with corporate governance in the sense that it is a form of succession planning for the corporation.

PROTECTION OF STOCKHOLDERS’ OR MEMBERS’ RIGHTS
Other amendments of the Code protect the stockholders’ rights to elect directors, attend meetings and inspect. Sec. 49 states that the stockholders’ right to vote may be exercised in person, through a proxy, or when so authorized in the bylaws, through remote communication or in absentia. Sec. 179 (n) reiterates that the SEC shall “impose or recommend new modes by which a stockholder, member, director or trustee may attend meetings or cast their votes, as technology may allow, taking into account the company’s scale, number of shareholders or members, structure and other factors consistent with basic right of corporate suffrage.”

Sec. 25 is aimed at the recurring problem of no quorum-no meeting paving the way for “hold over forever” directors or trustees. If no election is held consecutive times, or if the non-holding of election is unjustified, the SEC may, upon application of a stockholder or member, director or officer and after verification of the unjustified non-holding of the election, summarily order that an election be held. The SEC shall order the issuance of a notice stating the time and place of the election, designate the presiding officer, and set the record date for determination of who may vote. AND, notwithstanding any provision of the articles or bylaws to the contrary, the shares or members represented at such a meeting and entitled to vote SHALL constitute a QUORUM for conducting an election. So even if there is only one lonesome stockholder present, the meeting pushes through and election takes place.

The article reflects the personal opinion of the author and does not reflect the official stand of the Management Association of the Philippines or the MAP

 

Atty. Teresita “Tess” J. Herbosa is of Counsel of the Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALAW) and former Chair of the Securities and Exchange Commission (SEC).

tjherbosa@accralaw.com.ph

map@map.org.ph

http://map.org.ph

SONA and ICCC-13

Climate change is natural, nature-made and not man-made. It is cyclical — the warming-cooling-warming-cooling over the past 4.6 billion years of the Earth — and there is no such thing as “unprecedented” global warming.

Climate alarmism relies on endless hype by politicians, multilateral institutions, NGOs, and media. Luckily, President Rodrigo Roa Duterte is among the very few country leaders who does not join the hype. I checked his past three State of the Nation Addresses (SONA), the number of words, including ad libs and jokes, and compared mentions of “climate change” (CC) or “global warming” (GW) (See Table 1).

This should be among the few instances where I say, “Thank you, President Duterte” for not adding to and fanning the climate alarmism.

Which leads me to a related topic, the 13th International Conference on Climate Change (ICCC-13) this coming Thursday, July 25, in Washington, DC, USA. The annual ICCC is sponsored by the free market think tank Heartland Institute.

I attended ICCC-2 in New York City in 2009 and ICCC-4 in Chicago in 2010. It was those very technical lectures from known scientists in the fields of geology, meteorology, climatology, physics, astronomy, chemistry, biology, that further convinced me that CC is natural and cyclical. That natural factors like the Sun, galactic cosmic rays (GCRs), clouds, water vapor, the oceans (PDO and AMO), etc., are the bigger drivers of planet Earth’s climate, and not a quantitatively insignificant gas, carbon dioxide (CO2), that comprises only 400 parts per million (i.e., 0.04%) of total greenhouse gas molecules in the atmosphere.

The ICCC-13 will feature some big names in climate science. Among them: Dr. Richard Lindzen, professor emeritus of meteorology at the Massachusetts Institute of Technology; Dr. Patrick Michaels, past president of the American Association of State Climatologists; Dr. Tim Ball, former climatology professor at the University of Winnipeg, Manitoba, Canada; Dr. Jay Lehr, a hydrologist and Senior Policy Analyst at the International Climate Science Coalition; Dr. Roy Spencer, Principal Research Scientist at the University of Alabama in Huntsville (UAH) and former Senior Scientist for Climate Studies at NASA’s Marshall Space Flight Center; Dr. David Legates, professor of climatology at the University of Delaware; Anthony Watts, a meteorologist who operates the world’s most viewed website on climate, wattsupwiththat.com; and Lord Christopher Moncton, a British mathematician and former Special Advisor to Prime Minister Margaret Thatcher from 1982 to 1986.

The 27 speakers will cover topics on Climate modeling vs. observed temperature data, the Sun and climate, the latest volume of the Non-governmental International Panel on Climate Change (NIPCC), Green New Deal, CO2 taxes, societal benefits of fossil fuels, etc.

The world’s four biggest economies in terms of GDP size are also the world’s biggest coal users, and many previously undeveloped/poor countries are now among the world’s major economies and they are major coal users (see Table 2).

To demonize fossil fuels while at the same time using lots of fossil fuels (for cars and buses, boats and airplanes, power and electricity) is double talk. To demonize CO2 as a bad “pollutant” gas is anti-science because the gas that we humans exhale is CO2, we do not exhale pollution. The gas that our plants and crops use to produce their own food via photosynthesis is CO2, so more CO2 means more plant food, more trees and more food production.

 

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

minimalgovernment@gmail.com

Pacquiao had an uphill battle but conquered

By Michael Angelo S. Murillo
Senior Reporter

BOXING’s only eight-division world champion Manny “Pacman” Pacquiao of the Philippines made it a successful return to the United States after beating American Keith “One Time” Thurman by split decision in their World Boxing Association super welterweight championship fight at the weekend at the MGM Grand Garden Arena in Las Vegas, Nevada.

After more than two years of not fighting in the US, Mr. Pacquiao did not disappoint anew on the big stage, taking the title from Mr. Thurman in solid fashion.

It was not an easy fight though as the American gave his all and actually made a case for himself to repeat as champion along the way.

For local fight analyst Nissi Icasiano, considering the route 40-year-old Pacquiao took to get the WBA super welterweight title, he has every reason to be proud of his feat and, in turn, celebrate.

“He has beaten of one the top guys at 147 pounds. The fighting senator has every reason on the planet to celebrate because he took an uphill battle but managed to ace it with flying colors,” said Mr. Icasiano when asked by BusinessWorld for his post-fight thoughts on Pacquiao-Thurman, the Filipino’s first fight in the US since he fought and defeated Jessie Vargas in November 2016.

Mr. Pacquiao was a 115-112, 113-114 and 115-112 winner over Mr. Thurman, which he punctuated with a knockdown in the opening round.

“I would give Pacquiao’s performance an 8 out of 10. He was not only effective in pushing the action, but also his uncanny ability to counterpunch was in full display. He faded in the closing rounds of the fight, but it was forgivable,” Mr. Icasiano added.

The fight analyst went on to share that as much Mr. Pacquiao was impressive in the fight, Mr. Thurman should also get some props for the effort he put in.

“I expected it to be competitive for 12 rounds because of both men’s contrasting styles, but I was surprised by Thurman’s gallant effort to fight toe-to-toe with Manny Pacquiao. But eventually it took a toll on Thurman. He reverted to his usual fighting style, where he caught the Filipino superstar with big shots from Rounds 7 to 9. It appeared that Thurman was already taking over, but Pacquiao didn’t allow Thurman to close it out. Thurman got too confident and started engaging and insinuating the action, but he was met by Pacquiao’s pesky offense,” Mr. Icasiano said.

Adding, “It was an interesting fight, but in my opinion, the outcome should have been unanimous decision, not split. I can’t blame the judge who scored the fight in favor of Thurman though as he may have seen the American as the boxer who landed the more telling blows in close rounds.”

Mr. Pacquiao said after the fight that he plans to return to the ring next year against a still-to-be-determined opponent.

However, Mr. Icasiano said a possible opponent for Mr. Pacquiao could either be Errol Spence Jr. and Shawn Porter, who are set to meet later this year.

“For his next opponent, it is most likely that he is going to face the winner of the title unification bout between Errol Spence Jr. and Shawn Porter on Sept. 28. It is one of the reasons of Al Haymon as to why he invested on a 40-year-old Manny Pacquiao,” the analyst said.

Shane Lowry wins British Open by 6 strokes at Royal Portrush

PORTRUSH, NORTHERN IRELAND — Irishman Shane Lowry staved off the biggest nerves of his golfing life, handling the wind and the rain to win the British Open by six strokes amid emotional scenes at Royal Portrush on Sunday.

Fervently cheered on every shot by the sellout crowd, the 32-year-old from Clara, who began the day with a four stroke lead, was never seriously troubled in the final round with England’s Tommy Fleetwood unable to take his chances to put him under pressure.

Lowry carded one-over-par 72 in strong winds and at times driving rain, but he was rewarded with wild celebrations as the fans charged on to the fairway behind him as he approached the 18th green.

“It’s like an out of body experience. I was so calm coming down the last, I cannot believe it. The weather was awful but I had a look around, and everyone was struggling,” said Lowry who was greeted by his family on the green.

“It became a two horse race with Tommy, and I just tried to focus on staying ahead.”

Lowry finished at 15-under 269, while Fleetwood, shot 74 for second place.

“To lead by four at the start of the day and to keep that and to just control, he literally controlled the tournament from the start of today until the end, that’s a very, very impressive thing to do,” said Fleetwood, who was left to rue the early birdie opportunities he failed to convert.

With the weather making it hard for anyone to make a run from down the leader board it quickly turned into a head-to-head duel between Lowry and Fleetwood.

“I got off to a very shaky start,” said Lowry, who had to sink a six-foot putt to salvage bogey at the first.

“I didn’t feel great out there. It’s probably the most uncomfortable I’ve ever felt on a golf course. You’re trying to win an Open in your home country, it’s incredibly difficult.”

But once he settled down and looked at a leader board he noticed that nobody was making a run at him.

He needed to avoid any big numbers on his card and duly did so, making nothing worse than bogey.

Even three straight bogeys around the turn hardly dented his lead, and a six-foot birdie at the 15th hole that extended his margin to six strokes allowed him to almost enjoy a processional victory march up the final three holes.

“It was just so difficult,” he said. “I kept telling myself bogeys are not going to hurt you, let’s just keep the ball in play and if I make the odd par it will be pretty good.

Lowry savored the walk up the 18th, greeted with delight by the singing gallery who packed the stands, with some Irish tricolors in the crowd.

After hitting his final approach shot he held his arms aloft in celebration and hugged his caddie, assured finally that there would be no late disaster.

GREETED BY HARRINGTON
He became the second player from the Republic of Ireland, after Padraig Harrington in 2007 and 2008, to lift the Claret Jug, a fitting end to the first Open played in Northern Ireland since 1951.

Players from Ireland and Northern Ireland have won five of the past 13 Opens, with Darren Clarke (2011) and Rory McIlroy (2014) also hoisting the Claret Jug.

Harrington and 2010 US Open champion Graeme McDowell were among those who greeted Lowry next to the 18th green, while McIlroy, the local favorite who missed the cut, was no doubt cheering from afar, Irish eyes smiling all over.

“We’re all one country when it comes to golf,” Lowry said.

“I said to my caddie walking down the last, ‘I can’t believe this is me, this is mine.’

“I’ve watched the Open since I was a little kid and to be named champion golfer of the year is just incredible.”

The win ended American hopes of a clean sweep of the year’s majors — Tony Finau was the best finishing American with his even-par 71 securing third place, eight strokes behind Lowry.

It was a strong showing from British golfers, who secured five of the top ten spots. Scotsman Robert MacIntyre finished sixth in his maiden major after shooting an impressive final round 68.

Lee Westwood finished tied for fourth with Brooks Koepka, a result which means the 46-year-old Englishman will return to the Masters after missing out on Augusta in the past two years. — Reuters

7s Football League commences new season with Kampeon Cup

THE FOURTH season of the 7s Football League commences later this week with the staging of the first-ever Philam Vitality Kampeon 7s Cup at the McKinley Hill Stadium in Taguig City.

A two-day event, happening from July 27-28, the Philam Vitality Kampeon 7s Cup will feature all-star squads from Manila, Bacolod, Cebu, and Davao, cities with their respective 7s Football League tournaments, which will battle it out to determine the country’s best 7s football squad.

Proponents of the tournament said the Kampeon 7s Cup is in line with their thrust of using 7s football as a platform to create opportunities for people across the country as well as further promote the sport of football.

“The 7s Football League is in four major cities across the nation now: Manila, Bacolod, Cebu, and Davao. In order to bring it all together, I thought it would be best to create a tournament to see who the best is in the country,” said 7s Football founder and Manila Commissioner Anton Del Rosario at the press conference for the tournament and the new season on July 18 in Makati City.

“What I have done together with Philam Vitality is to have these cities put together all-star teams composed of 10 Filipinos and four imports to represent their cities. We will be flying teams to Manila to compete on July 27 and 28 to see who the best in the country. That’s what the KAMPEON 7s is all about: creating opportunity for people across the country,” he added.

Mr. Del Rosario went on to say that the Philam Vitality Kampeon 7s Cup is only the first tournament of what is going to be a packed season for the league, with more cities/teams expected to be taken in and involving squads from Brunei, and possibly Singapore and Malaysia.

He also shared that the league is to get added dimension this season as they are set to raise funds for cancer patients by way jersey auctions and in-venue activities beginning in the upcoming Philam Vitality Kampeon 7s Cup.

With Mr. Del Rosario at the press conference last week were Bernadette Chincuanco, Philam Life Head of Branding and Communications; Kats Cajucom, Head of AIA-Philam Life’s Philam Vitality program; Leonard Tan, CMO of Philam Life; Faezal Murni, 7s Football League Brunei partner; and Belay Fernando, former Philippine women’s national team player. — Michael Angelo S. Murillo

Kings, E-Painters go for PBA series closeout

UP 1-0 in their respective best-of-three Philippine Basketball Association Commissioner’s Cup quarterfinal pairings, the defending champions Barangay Ginebra San Miguel Kings and Rain or Shine Elasto Painters go for the jugular of their opponents today and book a spot in the semifinals.

Set at the Smart Araneta Coliseum, the fourth-seeded Kings play the fifth-seeded Magnolia Hotshots Ang Pambansang Manok at 4:30 p.m. and the sixth seeds Elasto Painters jostle with number three Blackwater Elite at 7 p.m. with an eye on closing out things.

Barangay Ginebra took Game One on Saturday, 85-79, over Magnolia to move on the brink of advancing to the next round.

The Kings used a strong finishing kick in a tightly fought contest to create separation in the end and hold off the Hotshots.

Import Justin Brownlee paced Barangay Ginebra in the win, finishing with 20 points, 16 rebounds and five assists.

Guard Stanley Pringle, named player of the game after, added 18 points while Japeth Aguilar and LA Tenorio chipped in 14 and 11 points, respectively.

For Magnolia it was Paul Lee who top-scored with 24 points while replacement import Rakeem Christmas had a better outing than his debut with 18 points and 14 rebounds.

Despite up in the series, Kings coach Tim Cone said they cannot afford to relax against Magnolia, more so since he felt their win in the series opener was not as convincing as they wanted it to be.

“As much as we won, it felt like a loss because we weren’t able to play the game we wanted to play at all. Credit to their defense and coaching staff for putting up a fine defensive game plan. We got to handle it better on Tuesday and make sure we’re better prepared,” Mr. Cone said after the game.

COMPLETE UPSET
Meanwhile, Rain or Shine seeks to complete an upset of higher-seeded Blackwater.

The E-Painters dug deep to get the better of the Elite to wrest the series lead last time around, 83-80.

Gunner Rey Nambatac hit what turned out to be the game-winning trey with 2.3 seconds remaining to complete the come-from-behind victory by Rain or Shine.

Ed Daquioag led the Elasto Painters in scoring with 19 points, followed by import Carl Montgomery with 17 points to go along with 19 boards.

Game hero Nambatac had 13 points with Beau Belga and Gabe Norwood adding 11 and 10 points each.

Rookie Ray Parks, Jr., meanwhile, led Blackwater with 20 points.

Replacement import Greg Smith, who replaced Staphon Blair, had 16 points and 19 rebounds in his tournament debut. — Michael Angelo S. Murillo

NCAA: Streaking Knights eye fourth win in a row

THE SUDDENLY streaking Letran Knights go for their fourth straight win in National Collegiate Athletic Association Season 95 today when they collide with the Emilio Aguinaldo College Generals in the scheduled 4 p.m. match at the FilOil Flying V Arena in San Juan City.

Lost their season debut on opening day, the Knights (3-1) have been on a roll since to make their way to the top four to date in the brand-new season of the country’s oldest collegiate league.

The latest of the conquered of Letran were the Perpetual Help Altas, 82-80, in overtime period on July 19.

Bonbon Batiller and Ato Ular starred for the Knights in said game, helping their team to the hard-earned victory.

Batiller top-scored for Letran with 22 points with Ular adding a career-high 19 markers.

Big men Larry Muyang and Jeo Ambohot also came up strong for the Knights, combining for 19 points and 22 rebounds.

While they are happy with the current streak they are in, Letran coach Bonnie Tan said they still have things to work on and polish, including how to properly close games, which he said is still suspect as attested by the game against the Altas.

“We are still in the learning process and we have to do a better job of closing out games. But we will take this. A win is win,” said Mr. Tan after their game on Friday.

Incidentally, the top-scoring performance of Batiller earned for him the NCAA player of the week honors.

Looking to derail the Knights today are the Generals, who have been competing well despite the current losing 1-2 record they have.

The Generals fell to the defending champions San Beda Red Lions, 89-72, in an NCAA on Tour offering on July 18.

The quartet of Marwin Taywan, Kriss Gurtiza, JP Maguliano and Jethro Mendoza all scored in double digits in the game but it was not enough to stop the Lions from running away with the victory.

Previous to the game, the Generals, now coached by Oliver Bunyi, defeated the Lyceum Pirates and narrowly lost to the College of Saint Benilde in their season debut.

Meanwhile, playing in the 12 noon seniors’ play opener are the Jose Rizal University Heavy Bombers (1-3) against Perpetual Help (1-2), to be followed in 2 p.m. by the clash between Lyceum (2-1) and San Sebastian (2-0). — Michael Angelo S. Murillo

The Baguio Variation

Croatia Grand Chess Tour
Zagreb, Croatia
June 26-July 8, 2019

Final Standings

1. Magnus Carlsen NOR 2875, 8.0/11

2. Wesley So USA 2754, 7.0/11

3-4. Levon Aronian ARM 2752,

Fabiano Caruana USA 2819, 6.0/11

5-7. Anish Giri NED 2779, Ding Liren CHN 2805, Ian Nepomniachtchi RUS 2775, 5.5/11

8. Sergey Karjakin RUS 2748, 5.0/11

9-11. Viswanathan Anand IND 2767, Shakhriyar Mamedyarov AZE 2774, Maxime Vachier-Lagrave FRA 2779, 4.5/11

12. Hikaru Nakamura USA 2754, 4.0/11

Average Rating 2782 Category 22

Time Control: 130 minutes play-to-finish with 30-second delay before the clock starts on every move

Magnus Carlsen put on a great performance to win the Croatia leg of the 2019 Grand Chess Tour and Wesley So did very well himself to finish a strong second, but they were not the only ones playing some good chess. Today I will show you the game Caruana versus Nakamura, which was very interesting to me since it featured the Baguio Variation, played in game 21 of the Karpov versus Korchnoi world championship match in 1978 held in the Baguio Convention Center.

Starting 1957 all the world championship matches were held in Russia and the streak was broken in 1972 Reykjavik. The Baguio match was only the second one held outside Russia. It was also the first match with an unlimited number of games featuring the first-to-win-six games clause.

The bickering started almost immediately after the players landed in the Manila International Airport. Korchnoi, a recent defector from the USSR, wanted to play under the flag of Switzerland, but the Soviet representatives would not agree, citing FIDE regulations that he has not yet been a permanent Swiss resident there for at least 12 months. There was an impasse, broken finally when someone suggested to remove all flags from the table.

What music to play during the opening ceremonies? After a great deal of argument finally Korchnoi acquiesced to Beethoven’s 9th (Schiller’s Ode to Joy). He got his revenge though when the military band made a blunder and played “The Internationale” instead of the Soviet national anthem.

Then, during the match, there was the Ananda Marga issue — Korchnoi brought in two American members (Victoria Sheppard and Stephen Michael Dwyer) of the Indian-based Ananda Marga sect to help him concentrate. The problem was that these two were free on bail after being convicted of attempted murder. Karpov complained that the two “meditation experts” in bright-colored flowing robes were terrorists, and they bothered him immensely.

Then there was the Zoukhar issue. The Soviets brought him in as an expert in psychology and neurology to study the psychological conditions in the playing hall. Korchnoi took exception when he noticed that all Mr. Zoukhar did was sit in the front row and stare at him all throughout the game. He claimed that Zoukhar was a parapsychologist trying to affect his normal thoughts.

We can go on and on, let us concentrate on the chess.

The two players swapped wins in games 8 and 11 and Karpov then took a three-game lead with victories in games 13, 14 and 17. Korchnoi crawled back with a nice victory in game 21 (with the Baguio Variation) but then lost again in game 27. This was the 5th win for Karpov and he just needed another win to retain his world title. Betwixt the cup and the lip though, Korchnoi seemed to get second wind as he broke through with wins in games 28, 29 and 31 to tie the match. Karpov then won game 32 to retain his title.

Here is game 21 which is generally considered the best game in the whole match.

Korchnoi, Viktor Lvovich (2665) — Karpov, Anatoly (2725) [D37]
World-ch28 Karpov-Korchnoi +6–5=21 Baguio City (21), 12.09.1978

1.c4 Nf6 2.Nc3 e6 3.Nf3 d5 4.d4 Be7 5.Bf4 0–0 6.e3 c5 7.dxc5 Bxc5 8.Qc2 Nc6 9.Rd1 Qa5 10.a3 Re8 11.Nd2 e5 12.Bg5 Nd4 <D>

POSITION AFTER 12…ND4

The Baguio Variation.

13.Qb1

The knight cannot be taken: 13.exd4 exd4+ 14.Ne2 Ng4 with the deadly threat of …d4–d3. Black wins in all variations: 15.Bh4 (15.Qd3 dxc4 16.Qxc4 Ne5 17.Qb3 Bf5) 15…d3 16.Qxd3 Ne5 17.Qxd5 Bf5 etc…

13…Bf5 14.Bd3 e4 15.Bc2

Korchnoi’s move was good enough for a slight edge. With the benefit of modern computer chess engines we now know that best is 15.Bf1! giving up the queen for three pieces. After 15…Ng4 16.cxd5 Ne5 17.exd4 Nf3+ 18.gxf3 exf3+ 19.Be3 (19.Nde4 Bxe4 (19…Rxe4+ 20.Qxe4 Bxe4 21.dxc5 Re8 22.Bb5) 20.Qc1 Bxd5+ 21.Be3 and the extra piece should prevail) 19…Bxb1 20.Nc4! He just has too much for the queen, Black’s attack is petering out, and the passed pawn on d5 will be a monster. I emphasize that this was calculated by the chess engines as I doubt whether anyone can work this out over the board.

15…Nxc2+ 16.Qxc2 Qa6

A disappointment, but 16…d4 does not work: 17.Bxf6 gxf6 18.Nd5 d3 19.Qb3 White is at least equal.

17.Bxf6 Qxf6 18.Nb3! Bd6 19.Rxd5

Korchnoi has survived with an extra pawn to boot.

19…Re5 20.Nd4 Rc8 21.Rxe5 Qxe5 22.Nxf5 Qxf5 23.0–0

[23.Qxe4? Qxe4 24.Nxe4 Rxc4 25.Nc3 Bxa3! Black has recovered his lost pawn.]

23…Rxc4 24.Rd1! Qe5 25.g3 a6 26.Qb3 b5 27.a4 Rb4 28.Qd5 Qxd5 29.Rxd5 Bf8 30.axb5 a5 31.Rd8 Rxb2 32.Ra8 f5 33.Rxa5 Bb4 34.Ra8+ Kf7 35.Na4 Rb1+ 36.Kg2 Bd6 37.Ra7+ Kf6 38.b6 Bb8 39.Ra8 Be5 40.Nc5 Bd6 41.b7 Ke7 42.Rg8 Be5

[42…Kf7? 43.Rd8 loses at once]

43.f4! exf3+ 44.Kxf3 Kf7 45.Rc8 Ke7 46.h3 h5 47.Rg8 Kf7 48.Rd8 g5 49.g4! hxg4+ 50.hxg4 Ke7 51.Rg8 fxg4+ 52.Kxg4 Kf7 53.Rc8 Bd6 54.e4 Rg1+ 55.Kf5 g4 56.e5 Rf1+ 57.Ke4 Re1+ 58.Kd5 Rd1+ 59.Nd3! Rxd3+ 60.Kc4 1–0

Now that I have sufficiently whetted your appetite, please allow me to present the Caruana-Nakamura game from Zagreb.

Caruana, Fabiano (2819) — Nakamura, Hikaru (2754) [D37]
Croatia Grand Chess Tour chess24.com (1.2), 26.06.2019

In the first round in Zagreb Caruana struck hard against his compatriot Hikaru Nakamura. He came up with a very sharp novelty on the 19th (1) move with 19.Qf5 followed by 20.h4 and really went for broke.

1.d4 Nf6 2.c4 e6 3.Nf3 d5 4.Nc3 Be7 5.Bf4 0–0 6.e3 c5

Nakamura used to specialize in the Black side of the 6…Nbd7 7.c5 but lately has been dabbling in this more open lines of the Baguio Variation.

7.dxc5 Bxc5 8.a3 Nc6 9.Qc2 Qa5 10.Rd1

The last word hasn’t been spoken yet on 10.0–0–0. We discussed this many columns ago and used the following game to illustrate its dangers: 10…Be7 11.g4 Rd8 12.h3 a6 13.Nd2 e5 14.g5 Ne8 15.Nb3 Qb6 16.Nxd5 Rxd5 17.cxd5 exf4 18.dxc6 fxe3 19.fxe3 Bxg5 20.Kb1 bxc6 21.Bc4 Ra7 22.Rhf1 Bf6 23.Qe4 Kf8 24.Qxh7 g6 25.e4 c5 26.e5 Bg7 27.e6 1–0 (27) Speelman, J (2645)-Short, N (2665) London 1988.

10…Re8 11.Nd2 e5 12.Bg5 Nd4!? 13.Qb1 Bf5 14.Bd3 Bxd3 15.Qxd3 Ne4

White has to choose between 16.Ncxe4 16.cxd5, Ndxe4 and 16.Nxd5. All of them are playable.

16.Nxd5 Nxg5 17.b4

[17.exd4 Bxd4 18.b4 Qd8 19.Qb3 Ne6 20.0–0 Nc7 21.Ne3 Qf6 22.c5 b6 23.Ne4 Qe6 24.Qxe6 Rxe6 25.Nf5 bxc5 26.Nxc5 Bxc5 27.bxc5 Na6 28.Rd5 g6 29.Nd6 Rd8 30.Rfd1 Nxc5 31.Nxf7 Rxd5 32.Rxd5 Kxf7 33.Rxc5 draw. Mamedyarov, S (2809)-Nakamura, H (2787) Moscow 2018]

17…Qd8 18.bxc5 Nde6 19.Qf5!

This move followed by 20.h4 is Caruana’s preparation.

19…Nxc5 20.h4 Nge6 21.Nf3

[21.Qxe5?? Nd3+]

21…Qa5+ 22.Ke2 f6 23.h5 e4 24.Nd2 Qxa3

Nakamura: “I’m a bit confused, because he told me after the game that Qxa3 was his preparation, and here I thought that 24…Ng5 is the move — a complete mess.”

25.Rh4!

The move Nakamura expected was 25.h6, after which White is doing well. However, during his long think to check the variations Caruana found the text, which was even stronger.

25…Rad8

The line that Caruana was computing was 25…Ng5 26.h6 Re5 27.Nxf6+ gxf6 28.Qxf6 Qd3+! 29.Ke1 Qd7 and now White cannot take the rook because of a potential knight fork on d3. However, then he spotted 30.Nxe4! Ncxe4 31.Qxe5 Qf7 32.Rf4 wins just as well.

26.Nxe4

Caruana basically has a strong kingside attack for nothing. He is currently threatening 27.Nexf6+ with a mating attack.

26…Qa2+ 27.Ke1

[27.Kf1? allows Black to take the c4 pawn with check.]

27…Qa5+ 28.Kf1 Nxe4 29.Rxe4 Qa4 30.Rb1 Ng5

[30…Qc6 31.h6! (31.Nxf6+ does not work as after 31…gxf6 32.Rg4+ Ng5 33.f4 is met by 33…Qxc4+ 34.Kg1 Qe4 and Black has survived) 31…Rd7 32.Qg4 Kf8 33.hxg7+ Rxg7 34.Qf3 Rf7 35.Nxf6 the attack is too strong]

31.Rd4 Nf7 32.Rxb7 Qa6 33.Qb1

With the idea of Nc7.

33…Rf8 34.Kg1 Kh8 35.c5 Rc8 36.Nf4 Ne5

[36…Rxc5? 37.Rxf7]

37.h6 g6 38.Rd6 Qc4 39.Re6 Rxc5 40.Ree7 1–0

The Baguio Variation is part of chess history. We should all remember it and be proud.

 

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

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