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P32B released for civil servant salary hikes 

PHILIPPINE STAR/KRIZ JOHN ROSALES

NEARLY P32 billion has been released to government agencies to fund the salary increase for their employees, the Budget department said on Wednesday.

As of Sept. 10, P31.93 billion has been released to 257 departments or agencies, while 58 more are being processed, the Department of Budget and Management (DBM) said in a statement. 

“We are doing everything we can so that we can release the budget to all agencies as soon as possible,” Budget Secretary Amenah F. Pangandaman was quoted as saying.

Governmentt agencies have been asked to fast-track the release of the approved salaries, Ms. Pangandaman said.

“Of course, we also urge the heads of the departments and agencies to distribute immediately the salary differential since the increase is retroactive starting January of this year,” she said. 

The DBM said agencies that have received the funds for the salary hike include the Congress of the Philippines, Office of the President, Office of the Vice President, and state universities and colleges.

Funds have also been released to the departments of Agriculture, Budget and Management, Education, Energy, Environment and Natural Resources, Foreign Affairs, Health, Information and Communications Technology, and Interior and Local Government.

Also receiving their allocations are the departments of Justice, Labor and Employment, Migrant Workers, National Defense, Public Works and Highways, Science and Technology, Social Welfare and Development, Trade and Industry, as well as the National Economic and Development Authority, and other executive offices. 

The Civil Service Commission, Commission on Audit, Commission on Human Rights, and Metropolitan Manila Development Authority have also received their salary adjustment funds.

Under Executive Order No. 64, government employees are receive a staggered increase in their salaries, beginning this year. — Beatriz Marie D. Cruz

ACEN solar project in Zambales granted green lane certificate

THE Board of Investments (BoI) said on Wednesday that it endorsed ACEN Corp.’s solar project in Zambales for green lane treatment, the eighth company project to be granted expedited permit processing.

In a statement, the investment promotion agency said it endorsed ACEN’s SanMar Solar project to the BoI One-Stop Action Center for Strategic Investments, citing the need to boost clean-energy capacity.

Expected to generate up to 587 megawatt peak of solar energy, SanMar will be developed by ACEN subsidiary Santa Cruz Solar Energy, Inc.

SanMar Solar will be developed in three phases, with the first two phases targeted for commercial operations within the third quarter and the third phase expected for completion by the last quarter next year.

The construction of the project is expected to employ 2,000 workers, while the project’s first and second phases will generate 3,600 jobs.

The BoI did not disclose the investment involved in the project. In a disclosure in July, ACEN announced a P1.92-billion loan to Santa Cruz Solar Energy to fund the third phase of the solar project.

“We are deeply grateful for the BoI’s green lane endorsement, which will significantly expedite the processes and requirements for SanMar Solar and enable us to meet our project timeline,” Anabele R. Natividad, senior vice-president for development at ACEN, said.

“This support reinforces our commitment to ongoing collaboration with the government to accelerate the nation’s transition to renewable energy,” she added.

The government, through Executive Order No. 18, established “green lanes” in all government agencies to speed up the approval and registration process for priority investments.

As of August, 115 projects have been endorsed for green lane treatment, representing P3.2 trillion in investment.

Investment in renewable energy projects surged after the government allowed full foreign ownership in the industry, which was previously limited to 40%.

Ayala-controlled ACEN currently manages 4.8 gigawatts (GW) of attributable renewable energy capacity, both operational and under construction.

With a presence in Australia, Vietnam, India, Indonesia, Laos, and the US, the company’s domestic assets include 1,850 megawatts of solar, wind, and geothermal capacity.

“ACEN is committed to delivering clean, reliable, and affordable energy across the Asia-Pacific region. The company has set an ambitious target to increase its renewable energy capacity to 20 GW by 2030,” the BoI said. — Justine Irish D. Tabile

Five generations in workforce pose challenges for Philippine chief executives

YIBEI GENG-UNSPLASH

CHIEF EXECUTIVE OFFICERS (CEOs) need to transform their business to cater to the five generations currently in the workforce, Management Association of the Philippines (MAP) President Rene D. Almendras said.

On the sidelines of the 22nd International CEO Conference, Mr. Almendras said improved healthcare has allowed older people to stay at work.

“What we have is a situation where we have five generations all at the same time in the workforce… These generations are now linked together by technology,” Mr. Almendras told reporters on Tuesday.

“Today, you have business leaders as young as 24 years old … and this complexity creates a challenge but also an opportunity for the business community,” he added.

A survey conducted by PwC Philippines in partnership with the MAP indicated that 76% of  business leaders see as their top challenge navigating the management and leadership issues that come with a multigenerational workforce.

The CEOs also cited the need to navigate differences in communication style and work-life balance expectations.

Donald L. Lim, chairman of the MAP CEO Conference Committee, said these challenges arise from the diverging motivations of each generation.

“The challenge for CEOs today, as leaders of organizations, is how (to manage) all of them,” he said.

He said that the multigenerational concerns are not just limited to internal organizational dynamics, but also how the company responds to the market and consumer.

“Understanding the unique characteristics and preferences is crucial for organizational survival and success,” he added.

Currently, the workforce is composed of individuals from the Silent Generation (born 1928-1945), Baby Boomers (1946-1964), Generation X (1965-1980), Generation Y or Millennials (1981-1996), and Generation Z (1997-2012).

Roderick M. Danao, chairman and senior partner of PwC, said business will need to lean heavily on technology, whose adoption will be driven by the younger generations.

“The young influence a lot of what we do. But again, the wisdom, the decision-making, the ethical aspects of doing business … need to be provided by the older generation,” Mr. Danao said.

“So it is not just about tech adoption; we as people also need to upskill ourselves … the Boomers and Gen X have to reinvent themselves because that is very critical to any transition,” he added.

However, Mr. Almendras said that most CEOs are now accepting the inevitability of a leadership transition.

“People need to move on and give way to the young people. And the question is, how smooth can those transitions be?”

In the survey, 52% of the CEOs said that their organization has communicated succession plans with the next generation of senior leaders. However, 23% of CEOs said that they do not have a succession plan in place. 

GEOPOLITICAL UNCERTAINTY
Aside from issues rooted in leadership change and having a multigenerational workforce, the survey also found that 62% of CEOs are wary of geopolitical developments.

“The geopolitical tensions are not necessarily about the West Philippine Sea; if you remember when Russia attacked Ukraine, fuel prices went up, there were supply chain disruptions, and wheat prices went through the roof because Ukraine is a major producer of wheat,” Mr. Almendras said.

“So geopolitical tensions may happen on the other side of the world but will still affect your business because of the supply chain,” he added.

He said that CEOs are also wary of the US  presidential elections, war in the Middle East, and attacks on Red Sea shipping.

“If the war in the Middle East escalates, we all know what’s going to happen. So it keeps us awake at night … Then there’s domestic politics and there’s international politics,” he added.

Frederick D. Go, the cabinet official who heads the Office of the Special Assistant to the President for Investment and Economic Affairs (OSAPIEA), said regardless of the geopolitical situation, the Philippines looks forward to doing business with the world.

“I think investors from all countries continue to come to the Philippines and signify interest to invest in the Philippines … We welcome investors from all over the world, and we’re not making any exceptions,” he said. — Justine Irish DP Tabile

PSA targets deliveries of 76M National ID cards by next year

PHILSTAR FILE PHOTO

THE Philippine Statistics Authority (PSA) is hoping to deliver 76 million Philippine Identification System (PhilSys) cards by 2025, the National Economic and Development Authority (NEDA) said.

“For 2025, the PSA is aiming for 98 million cumulative registrations, which includes newborns linked with their birth registration, 76 million PhilID (physical card) deliveries, the issuance of 51 million printed ePhilIds, and the upgrade of PhilSys infrastructure,” NEDA Secretary Arsenio M. Balisacan told a Senate hearing.

To achieve this, the PSA is seeking P1.84 billion in funding for PhilSys, otherwise known as the National ID.

To date, the PSA has printed 55.5 million physical National ID cards and has delivered 53.8 million, National Statistician Claire Dennis S. Mapa said on the sidelines of the hearing.

He said the PSA is working on the delivery of the remaining 1.7 million printed cards.

The PSA currently has a 35-million backlog for the physical cards, Mr. Mapa told senators.

During the hearing, Senator Mary Grace S. Poe-Llamanzares questioned the absence of a signature in the National ID.

Citing Republic Act No. 11055 or the Philippine Identification System Act, Mr. Mapa noted that the National ID instead has a QR code to facilitate the government’s digitalization push.

However, Ms. Poe noted that some offices may find it difficult to authenticate ID owners with biometrics.

The PSA is tasked to gather the data contained in the IDs, while the Bangko Sentral ng Pilipinas (BSP) is in charge of printing the physical cards.

Last month, the BSP announced the termination of its National ID printing contract with AllCard, Inc. (ACI) due to delays on the part of the contractor.

In a statement on Monday, the central bank said it did not subcontract the printing of the physical IDs to ACI, contrary to reports.

“BSP personnel conducted the operation, while ACI provided equipment, raw materials, and technical support,” it said.

Separately, Mr. Balisacan also reported that 28 priority bills identified by the Legislative-Executive Development Advisory Council have been approved since the beginning of the Marcos administration.

This year, bills passed so far include the Ease of Paying Taxes Act, Tatak Pinoy Act, Philippine Salt Industry Development Act, New Philippine Passport Act, Philippine Ecosystem and Natural Capital Accounting System Act, Negros Island Region Act, and the Real Property Valuation and Assessment Act.

In 2023, Congress approved the Strengthening Professionalism in the Armed Forces of the Philippines Act, New Agrarian Emancipation Act, Maharlika Investment Fund Act, Regional Specialty Centers Act, Trabaho Para sa Bayan Act, Automatic Income Classification of LGUs (local government units) Act, Public-Private Partnership Code of the Philippines, and Internet Transactions Act. 

NEDA is seeking a P13.21-billion budget next year, little changed from the P13.19 billion it received this year. — Beatriz Marie D. Cruz

Autonomous bus service launches as demonstrator program in Clark

AN AUTONOMOUS bus service, the first in the Philippines, was launched on Tuesday in New Clark City, the Bases Conversion and Development Authority (BCDA) said.

“By integrating smart autonomous vehicle technology, we ensure a more sustainable and scalable transport solution here in Clark,” BCDA Executive Vice-President and Chief Operating Officer Gisela Z. Kalalo said in a statement.

“This will positively transform the everyday lives of those living and working within Clark — making it easier to get around, reducing congestion, and promoting a green and low-carbon environment,” she added.

The BCDA said the bus service is a partnership between Japan’s Zenmov, Inc. and MC Metro Transport Operation, Inc.

The project stems from a tieup with a Japanese research agency, the New Energy and Industry Technology Development Organization (NEDO), to roll out a smart mobility demonstration program.

NEDO appointed Zemnov to implement the demonstration program, which will run until June 2025.

“The demonstration project will come at no cost for the Philippine government, with NEDO and Zenmov committing to finance the project,” the BCDA said.

As part of the demonstration, a new public transportation system, known as the Primary Rapid Transit, will run on selected routes in New Clark City, Clark Freeport Zone, and Clark International Airport.

The Smart Mobility Operation Cloud technology allows Zenmov to measure and verify the effectiveness of the public transport service with the aim of maximizing operational availability for a given number of vehicles.

Zenmov and MC Metro are also seeking to deploy low-carbon electric vehicles and electric-assisted bicycles.

Smart poles, drones, and charging stations will also be installed to help with real-time data collection to optimize traffic management along the bus route. — Justine Irish D. Tabile

Six months seen as ‘best case’ for rapid approval of new ASF vaccines

FREEPIK

THE Department of Agriculture (DA) said it is working to expedite the approval of candidate vaccines for African Swine Fever (ASF), with the process expected to take six months in the best-case scenario.

“Due to the urgency of the situation, we are consulting with vets and other experts in this field on how to shorten the process of approval and trials. So, my best case is six months from now,” Agriculture Secretary Francisco P. Tiu Laurel, Jr. told reporters on Wednesday.

Only the AVAC ASF Live vaccine from Vietnam has been approved by the Food and Drug Administration (FDA) for a limited government-controlled rollout. It has issued a Certificate of Product Registration for AVAC, valid for two years and subject to monitoring and annual evaluation.

On Monday, the FDA said that there were four ASF vaccine manufactures undergoing clinical trials. The suppliers are from Thailand, the US, and Vietnam.

“I hope one or two more (vaccine manufacturers) get approval,” he added.

Earlier, the FDA and the Bureau of Animal Industry signed a memorandum of agreement to fast-track the approval of animal vaccines.

In the initial wave of inoculations, the DA said it expects to deploy 10,000 doses by the end of September to address the outbreak in Batangas province.

The DA allocated P350 million to procure 600,000 doses for hog farmers initially targeted. The rollout started on Aug. 30 in Lobo, Batangas.

Mr. Laurel said that 150,000 doses from the second batch of vaccines should be awarded by October.

The DA said the vaccination rollout will be expanded to La Union, Quezon, Mindoro, North Cotabato, Sultan Kudarat, and Cebu.

“By Oct. 10, the (vaccine) will be available for the DA to roll out,” he added.

There were 109 municipalities in 31 provinces that had active cases of ASF, according to the Bureau of Animal Industry as of Sept. 6.

ASF was first detected in the Philippines in 2019. — Adrian H. Halili

DoT makes play for Islamic traveler with ‘Muslim-friendly’ Boracay cove

REUTERS

THE Department of Tourism (DoT) said on Wednesday that it designated a cove in Boracay as “Muslim-friendly,” featuring halal offerings and a “respectful environment for Muslim families.”

“The launch of Marhaba Boracay, an inclusive area for Muslim travelers, is a first for Boracay and in the Philippines,” Tourism Secretary Christina G. Frasco said in a statement.

The cove is located along the Boracay Newcoast private beach and is modeled on Muslim-friendly beaches in the Maldives and Thailand.

“This initiative directly responds to the feedback from our Muslim guests, particularly from the Brunei Darussalam Indonesia Malaysia Philippines East ASEAN Growth Area (BIMP-EAGA) diplomatic corps, who recognize the need for such a space on this island,” she added.

The 850-square-meter destination “allows Muslim families (to) fully enjoy their time at the beach in accordance with their beliefs,” she said.

“We envision that the Philippines will not only emerge, but thrive as a Halal and Muslim-friendly destination,” she added.

Malay, Aklan Mayor Frolibar S. Bautista said a dedicated cove for Muslims ensures that Boracay offers “not just adequate but exceptional tourism services designed for Muslim travelers.”

“Following this initiative is the creation of Boracay Halal Community Council to formally constitute this new market,” he added.

The DoT sees the Islamic tourism as a booming niche segment after arrivals from Muslim-majority countries hit 496,724 in 2023, up 120%.

In the first half, arrivals from Muslim-majority countries totaled 269,913.

The development of halal tourism involves the accreditation of Muslim-friendly accommodation establishments (MFAEs).

As of December 2023, the DoT registered 289 MFAEs and 237 Muslim-friendly restaurants nationwide. — Justine Irish D. Tabile

Domestic sugar allocation seen improving prices for producers

PHILSTAR FILE PHOTO

SUGAR FARMERS said the designation of the entire sugar harvest for the domestic market will fetch better prices for producers.

“(This) traditionally brings a more favorable price for producers, compared to other classifications of sugar,” National Federation of Sugarcane Planters President Enrique D. Rojas said in a statement on Wednesday.

The Sugar Regulatory Administration had earlier approved the classification of all sugar production for the 2024-2025 crop year as “B” sugar or for domestic use, according to Sugar Order No.1.

The regulator typically classifies domestic sugar production during the start of every crop year, based on the expected volume.

Sugar is classified as “A” for export to the United States, “B” for the domestic market, “C” for reserve sugar to be converted later into other classes, and “D” for export to the world market.

The SRA estimated a 7% drop in sugar production to 1.78 million metric tons (MMT) due to crop damage sustained during El Niño.

The government weather service, known as PAGASA (Philippine Atmospheric, Geophysical and Astronomical Services Administration), declared the onset of El Niño in June last year, bringing below-normal rainfall conditions, dry spells and droughts. It ended in June 2024.

“With the expected shortfall of domestic sugar production versus the estimated domestic demand, it is a good move on the part of the (SRA) to designated sugar production as ‘B’ sugar for the domestic market,” Mr. Rojas added.

Sugarcane production dropped 42.3% year on year to 1.63 MMT during the second quarter, the Philippine Statistics Authority said.

“We are hoping that the weather for the rest of the crop year is favorable to give us an opportunity to recover the projected production shortfall,” he said.

PAGASA forecasts a 55% probability of La Niña occurring between October and December. — Adrian H. Halili

DoTr urged to review causes of delay in stalled transport projects 

PHILSTAR FILE PHOTO

THE Department of Transportation (DoTr) must study ways to expedite stalled projects instead of cancelling them outright, analysts said.

“If projects are not moving, it is not the fault of the project itself but the institution that is supposed to be moving it along,” Nigel Paul C. Villarete, senior adviser on public-private partnerships (PPP) at the technical advisory group Libra Konsult, Inc., said via Viber.

Senator Maria Lourdes Nancy S. Binay said during a Senate hearing that the DoTr must make quick decisions on delayed projects funded by foreign loans to help the government save on commitment fees.

The Senate flagged the continued payments on projects that have been delayed or remain under review, like the Cebu Bus Rapid Transit (BRT) line and the EDSA Greenways project.

“They definitely should not terminate it. What DoTr can do is review their implementation protocols, and availability procedures and improve on them,” Mr. Villarete said.

Rene S. Santiago, former president of the Transportation Science Society of the Philippines, said the Cebu City Council in April adopted a resolution pushing to suspend civil works of the Cebu BRT.

“The absorptive capacity of DoTr is very low; its ability to translate budget to expenditure is low, which means poor budget utilization,” Mr. Santiago said.

Libra Konsult’s Mr. Villarete said terminating these projects would have a huge economic impact on the country.

“These projects were approved by the NEDA-Investment Coordinating Committee (ICC) protocols indicating the huge economic benefits these projects bring. It would be inimical to us if we give these up,” he said.

The Cebu BRT forms part of the DoTr’s flagship initiatives outlined in the National Expenditure Program for 2025.

The DoTr has said that the timeline for Cebu BRT full operations has been pushed back to 2027. The Cebu BRT is a 13.8-kilometer line with 17 stations, one terminal and one depot. — Ashley Erika O. Jose

EoPT invoicing, clarified

Whenever you buy coffee from your favorite coffee shop, or buy a new dress from a well-known clothing brand, do you always keep the receipt, or do you tend to skip it?

In every establishment, there is usually a notice posted, reminding customers to “Ask for Receipt,” though many may not even notice.

But how important are receipts?

For ordinary individuals, receipts help us track our expenses and ensure we stay within our budget. On the other hand, businesses (both large corporations and small establishments), must keep receipts to ensure that their business expenses are supported. These receipts are not just for internal tracking, but they also serve as crucial documentation to ensure compliance with the requirements under the tax rules.

When the Ease of Paying Taxes (EoPT) Act was signed into law, one of the key reforms introduced was the change in the invoicing and accounting requirements for VAT-registered persons, particularly sellers of services. In a landmark move, the EoPT removed the official receipt (OR) as the primary document for sales of services, and replaced it with the invoice, with the goal of streamlining the required documentation and aligning it with sales of goods.

The transition is welcome but not without its challenges. Earlier this year, the BIR issued several Revenue Regulations (RR) to implement the revised invoicing requirements of the EoPT: RRs 3-2024, 7-2024 and 11-2024. While the requirements took effect on April 27, 2024, questions still come to mind when reviewing these RRs. Fortunately, the BIR released Revenue Memorandum Circular (RMC) 77-2024 as clarification.

Over the past few months, many of my clients have asked me about the new invoicing rules laid out in the EoPT. Let me summarize the most common concerns taxpayers may encounter during this transition:

1. The invoice must contain the relevant information of the seller and buyer, and shall also indicate the transaction details (including the quantity, unit cost and description or nature of service, and applicable VAT rate/amount or exemption) as outlined under Section 6(B) of RR 7-2024. The information is generally similar to the previous requirements, except for the removal of business style which was formally removed from the Tax Code by the EoPT.

2. Sellers have the option to either continue issuing their unused ORs as supplementary documents, or convert them to invoices until fully consumed. If they opt to convert these to invoices, the term “Official Receipt” (or Billing Statement/Statement of Account) on the face of the manual and loose leaf printed receipt must be stricken out, and be stamped with the word “invoice.” It’s important that the converted invoices contain the required information and details above, although missing information may also be stamped on the document upon conversion.

3. Sellers engaged in the sale of goods (on charge or credit) and services, who have issued an invoice at the time of sale, may issue an OR or acknowledgement receipt upon collection/receipt of payment from customers, instead of another invoice.

4. Taxpayers may use more than one type of invoice, as long as the correct type of invoice is issued for the transaction (e.g., cash invoice for cash sales; credit/charge invoice for sales on credit). However, to be practical, taxpayers may also consider maintaining just one set of invoices for all its sales transactions.

Prior approval is generally not needed for taxpayers transitioning to the new requirements, although taxpayers should take note of certain notifications and subsequent approvals, depending on the type of invoices issued by sellers.

Taxpayers using manual and loose leaf ORs may proceed to stamp the word “Invoice” on the remaining unused OR booklets, subject to the submission of an Inventory Report of the unused ORs to the BIR (due on July 31, 2024). Once the report is submitted, they are required to obtain newly printed invoices with an Authority to Print (ATP) prior to their full consumption of the converted ORs.

Taxpayers using Cash Register Machines (CRMs), Point-of-sale (POS) machines, and e-receipting or electronic invoicing software do not need to reset the series number when they convert their ORs to invoices. The converted invoice shall start by continuing the series from the last issued OR. Note that taxpayers must still submit a Notice on the Renaming of ORs to Invoice to the appropriate BIR office, or through the Taxpayer Registration Related Application (TRRA) Portal via e-mail within 30 days from the completion of the machine/system reconfiguration/enhancement, or on Dec. 31, 2024, whichever comes first.

Finally, those using a Computerized Accounting System (CAS) or Computerized Books of Account with Accounting Records are required to update their system registration to complete the adjustments required under the EoPT. These major enhancements must be carried out by Dec. 31, 2024, although this deadline may be extended no later than June 30, 2025, subject to BIR approval.

Ensuring compliance with the above requirements, along with the other rules provided for in the regulations, is crucial. Failure to do so may result in penalties or much worse consequences. For instance, the issuance of ORs as primary documents after April 27, 2024 will be considered tantamount to failure to issue an invoice, which is subject to penalty of P1,000 to P50,000. Criminal penalties may also apply.

If a VAT-registered taxpayer issues an invoice with incomplete information, the seller will be liable for non-compliance with the invoicing requirements, which may be subject to fines of up to P50,000, and criminal penalties. Nevertheless, the buyer is given some protection as it shall still be allowed to claim the corresponding input VAT as long as the key information is in the invoice, specifically, the sales amount, VAT amount, registered name and TIN of the buyer and seller, description of goods/ nature of services, and transaction date.

While the EoPT was passed with the primary objective of providing relief to taxpayers, the transition period has been challenging. Taxpayers’ compliance with these new requirements will soon be tested, as the BIR has begun issuing Notices/Letters of Authority for VAT investigation/assessment for the first half of 2024.

Hopefully, during the tax investigations, the BIR will exercise leniency, recognizing these challenges and difficult adjustments taxpayers have had to comply with under the EoPT.

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.

 

Angelika Valmonte is a manager at the Tax Services department of Isla Lipana & Co., a Philippine member firm of the PwC network.

valmonte.angelika@pwc.com

Harris puts Trump on defensive in fiery debate

REPUBLICAN presidential nominee, former US President Donald Trump and Democratic presidential nominee, US Vice-President Kamala Harris shake hands as they arrive at their podiums to attend a presidential debate hosted by ABC in Philadelphia, Pennsylvania, US, Sept. 10, 2024. — REUTERS

Pop star Taylor Swift backs Harris in boost to campaign

PHILADELPHIA — Democratic candidate Kamala Harris put her Republican rival Donald Trump on the defensive in a combative presidential debate on Tuesday with a stream of attacks on his fitness for office, his support of abortion restrictions and his myriad legal woes.

A former prosecutor, Ms. Harris, 59, controlled the debate from the start, getting under her rival’s skin repeatedly and prompting a visibly angry Mr. Trump, 78, to deliver a series of falsehood-filled retorts.

At one point, she goaded the former president by saying that people often leave his campaign rallies early “out of exhaustion and boredom.”

Mr. Trump, who has been frustrated by the size of Ms. Harris’ own crowds, said, “My rallies, we have the biggest rallies, the most incredible rallies in the history of politics.”

He then pivoted to a false claim about immigrants eating pets in Springfield, Ohio, that has circulated on social media and was amplified by Mr. Trump’s vice-presidential candidate, Senator JD Vance.

“They’re eating the dogs!” he said, as Ms. Harris laughed in disbelief. “The people that came in, they’re eating the cats! They’re eating the pets of the people that live there.”

“Talk about extreme,” Ms. Harris replied.

With eight weeks to go before the election, and days until early voting starts in some states, the debate — the only one scheduled — offered a rare opportunity for both candidates to make their case for a television audience of tens of millions of voters.

The candidates clashed over immigration, foreign policy and healthcare, but the debate was light on specific policy details.

Instead, Ms. Harris’ forceful approach succeeded in putting the focus on Mr. Trump, leaving her allies jubilant and some Republicans acknowledging Mr. Trump’s struggles.

Mr. Trump repeated his false claim that his 2020 election defeat was due to fraud, called Ms. Harris a “Marxist” and asserted falsely that migrants have caused a violent crime spree.

“Trump missed an opportunity to stay focused prosecuting the case against Biden-Harris on the economy and border, and instead took her bait and chased down rabbit holes on election denialism and immigrants eating our pets,” said Marc Short, who served as chief of staff for Mr. Trump’s former Vice-President Mike Pence.

SWIFT ENDORSEMENT
In a boost to the Harris campaign, pop megastar Taylor Swift told her 283 million followers on Instagram immediately following the debate that she would back Vice-President Harris and her running mate Tim Walz in the Nov. 5 election.

She signed it “childless cat lady,” a reference to controversial remarks made by Mr. Vance.

Online prediction market PredictIt’s 2024 presidential general election market showed Mr. Trump’s likelihood of victory declining during the debate, to 47% from 52%. Ms. Harris’ odds improved to 55% from 53%.

In a sign of confidence in the debate’s outcome, Ms. Harris’ campaign challenged Mr. Trump to a second round in October.

Mr. Trump afterwards took the rare step of going into the nearby “spin room,” a job usually left to supporters, where he told reporters, “This was my best debate.”

Asked about the Harris campaign seeking a second debate, Mr. Trump told Fox News: “She wants it because she lost.”

“I have to think about it, but if you won the debate, I sort of think maybe I shouldn’t do it. Why should I do another debate?” he said.

Mr. Trump, who has spent weeks launching personal attacks on Ms. Harris including racist and sexist insults, largely avoided that pattern during the debate’s early moments but quickly became agitated under Ms. Harris’ offensive.

Mr. Trump was asked by the moderators about one of those attacks, when he told an event with Black journalists in July that Ms. Harris had recently “become a Black person.”

“I couldn’t care less,” he said. “Whatever she wants to be is OK with me.”

Ms. Harris, who has both Black and South Asian heritage, responded, “I think it’s a tragedy that we have someone who wants to be president who has consistently over the course of his career attempted to use race to divide the American people.”

She criticized Mr. Trump over his criminal conviction for covering up hush money payments to a porn star as well as his other indictments and a civil judgment finding him liable for sexual assault. Trump has denied wrongdoing and again accused Ms. Harris and the Democrats of orchestrating all of the cases without evidence.

The debate got under way at 9 p.m. ET (0100 GMT on Wednesday) with a surprise handshake between the two opponents, who had never met before. Ms. Harris approached Mr. Trump at his lectern, introducing herself by name, in what was the first handshake at a presidential debate since 2016.

The encounter was particularly important for Ms. Harris, with opinion polls showing that more than a quarter of likely voters feel they do not know enough about her. Harris entered the race only seven weeks ago after President Joseph Biden’s exit.

Ms. Harris delivered a lengthy attack on abortion limits, speaking passionately about women denied emergency care and victims of incest unable to terminate their pregnancies due to statewide bans that have proliferated since the US Supreme Court eliminated a nationwide right in 2022. Three Trump appointees were in the majority of that ruling.

She also claimed Mr. Trump would support a national ban. Mr. Trump called that assertion untrue but declined to say explicitly that he would veto such a law.

Mr. Trump, who has sometimes struggled with messaging on abortion, said falsely that Ms. Harris and Democrats support infanticide, which — as ABC News moderator Linsey Davis noted — is illegal in every state.

Ms. Harris also sought to tie Mr. Trump to Project 2025, a conservative policy blueprint that proposes expanding executive power, eliminating environmental regulations and making it illegal to ship abortion pills across state lines, among other right-wing goals.

Mr. Trump retorted that he has “nothing to do” with Project 2025, though some of his advisers were involved in its creation.

Ron Bonjean, a Republican strategist, said Mr. Trump “didn’t do himself any favors” but added that it remains unclear whether Ms. Harris’ performance will change the race’s dynamics. Polls show a vast majority of Americans have made up their minds, leaving a small sliver of undecided voters up for grabs.

CLASHES ON ECONOMY, FOREIGN POLICY
The candidates opened the debate by focusing on the economy, an issue that opinion polls show favors Mr. Trump.

Ms. Harris attacked Mr. Trump’s intention to impose high tariffs on foreign goods — a proposal she has likened to a sales tax on the middle class — while touting her plan to offer tax benefits to families and small businesses.

Mr. Trump criticized Ms. Harris for the persistent inflation during the Biden administration’s term, though he overstated the level of price increases. Inflation, he said, “has been a disaster for people, for the middle class, for every class.”

The candidates also exchanged barbs over the Israel-Gaza war and the Russian invasion of Ukraine, though neither offered specifics on how they would seek to end each conflict.

Ms. Harris accused Mr. Trump of being willing to abandon US support for Ukraine to curry favor with Russian President Vladimir Putin, calling Mr. Trump a “disgrace,” while Mr. Trump claimed Ms. Harris “hates” Israel — an assertion she rejected.

Presidential debates do not necessarily change voters’ minds, but they can be deeply consequential. Mr. Biden’s poor performance against Mr. Trump in June led him to abandon his campaign on July 21.

In a contest that could again come down to tens of thousands of votes in a handful of states, even a small shift in public opinion could alter the outcome. The two candidates are effectively tied in the seven battleground states likely to decide the election, according to polling averages compiled by the New York Times. — Reuters

Books in, screens out: Finland rethinking rapid digitalization in schools

FREEPIK

RIIHIMAKI, Finland — This autumn, pupils in the Finnish town of Riihimaki headed back to school with backpacks full of books after a decade of state-backed promotion of laptops and other digital devices in the classroom.

Finland’s public education system has gained global renown for its good results in recent decades and its readiness to try new teaching techniques. Until recently, many schools gave laptops for free to all pupils from as early as age 11.

But Finnish parents and teachers, as elsewhere, have become increasingly concerned over the impact of screens on children.

So Riihimaki, a town of some 30,000 inhabitants 70 km (44 mi) north of Helsinki which since 2018 had stopped using most books in middle schools, is trying something different for the start of this academic year: going back to pen and paper.

“Young people are using phones and digital devices so much these days that we didn’t want school to be one of the places where children are only staring at screens,” said Maija Kaunonen, an English teacher at Pohjolanrinne middle school.

The constant distractions that come with the use of digital devices make many children restless and too flighty to focus.

“Most students just did the exercises as quick as they could so they could then move on to playing games and chatting on social media,” she told Reuters during a break in class.

“And it took them no time at all to change tabs in the browser. So when the teacher came round to them, they could say: ‘Yes, I was doing this exercise’.”

Across Finland, children’s learning results have been slowly eroding in recent years, prompting the government to plan new legislation to ban the use of personal devices, such as phones, during school hours to cut back on children’s screen time.

IMPROVED CONCENTRATION
One of Kaunonen’s pupils, Elle Sokka, 14, said she did not always focus on the school subjects when learning digitally.

“Sometimes I would drift off to different websites,” she said.

Eighth graders Miko Mantila and Inka Warro, both 14, said their concentration has improved since books came back.

“Reading, for one, is much easier and I can read much faster from books,” Mantila said, though he added that writing was easier on a digital device.

“And if you have to do homework late at night, it’s easier to go to sleep when you haven’t just been looking at a device,” Warro said.

Minna Peltopuro, a clinical neuropsychologist working with the town on the change, said the total screen time should be cut to a minimum — Finnish teenagers currently stare at screen for up to six hours per day on average — as excessive digital use comes with both physical and mental risks, such as eye problems and growing anxiety.

“Another one is multi-tasking,” she said. “The brain is very vulnerable to multi-tasking and especially at a young age one cannot manage it well.” — Reuters