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Regulator releases list of sugary items affected by tariff overhaul

THE Sugar Regulatory Administration (SRA) released a list of premix products with high sugar content which will be affected by changes to the tariff system and subject to import clearances.

Sugar Order (SO) No. 10, dated July 19 but released on Tuesday, outlines the amendments to rules governing the import of items for which importers must obtain a premix commodity release clearance (PCRC).

The tariff changes conform to the new Tariff Administration and Policy, including the ASEAN Harmonized Tariff Nomenclature 2022, the SRA said. The rule changes expand coverage to products with added sugar or other sweetening matter and those consisting of natural milk constituents.

The SRA listed flavored or colored syrups, other flavoring preparations; sugar syrups; chocolate confectionery in tablets or pastilles; and other products that will require a PCRC as these may contain “a considerable amount of sucrose.”

Excluded were other food supplements, fortificant premixes, and food supplements based on ginseng, which are deemed to have minimal levels of sucrose.

SO 10 called for the monitoring of imports of the commodities listed. Such imports are subject to random sampling for laboratory testing. — Sheldeen Joy Talavera

Farmers warn lower rice tariffs will put pressure on palay prices

REUTERS

FARMERS said the lowering of tariffs on imported rice will exert downward pressure on the farmgate price of palay, or unmilled rice, by an estimated P6 per kilogram.

In a statement on Wednesday, Federation of Free Farmers National Manager Raul Q. Montemayor estimated that the resulting reduction in farmer incomes could hit P120 billion per year.

He said the lost income will overwhelm any aid provided through the Rice Competitiveness Enhancement Fund (RCEF), a component of Republic Act No. 11203 or the Rice Tariffication Law. RCEF receives P10 billion a year from rice import tariffs.

On Tuesday, the National Economic and Development Authority (NEDA) said it is looking into temporarily reducing rice tariffs to help bring down the retail price of rice.

Headline inflation rose to 5.3% in August due to the spike in rice and fuel prices. In particular, rice inflation accelerated to 8.7% in August from 4.2% in July.

On Friday, President Ferdinand R. Marcos, Jr., imposed a price ceiling for rice — which took effect on Tuesday — via Executive Order No. 39.

Mr. Montemayor said retail prices continued to increase even after the government cut tariffs on rice from outside the Association of Southeast Asian Nations, to 35% in 2021 from 50% previously.

“Gains from tariff reduction are simply being captured by importers and traders, with minimal benefit to consumers, and at the expense of farmers,” he said.

“Besides, importers are bringing in mostly premium-grade rice which provide better profit margins, and not the regular milled rice that the poor usually buy,” he added.

He urged Mr. Marcos, who is also the Secretary of Agriculture, to hold proponents of the low-tariff policy accountable for the “damage they have inflicted on small farmers and the agriculture sector resulting from their past flawed prescriptions.”

Department of Agriculture  price monitors reported that as of Tuesday, domestic well-milled rice was selling in Metro Manila markets for between P45 and P53 per kilo, while imported well-milled rice fetched P45.

Domestic regular-milled rice sells for between P41 and P52. — Sheldeen Joy Talavera

A closer look at FLDs and FANs

In tax audits conducted by the Bureau of Internal Revenue (BIR), the issuance of a valid assessment is a substantive prerequisite, thus making the Formal Letter of Demand (FLD)/Final Assessment Notice (FAN) crucial documents.

The FLD/FAN contain the official demand by the BIR for the taxpayer to pay deficiency taxes which the latter has been determined to be liable for during a tax audit. Further, the issuance of the FLD/FAN is also the point for determining whether the assessment has been issued within the required prescriptive period. Pursuant to Section 203 of the Tax Code, internal revenue taxes, as a general rule, should be assessed within three years after the last day prescribed by law for the filing or actual date of filing of the return, whichever is later.

For the FLD/FAN to be considered valid, certain prerequisites must be observed. First, Section 228 of the Tax Code requires that the taxpayer be informed in writing of the law and the facts on which the assessment is based; otherwise, the assessment shall be void.  The use of the word “shall” means that the act of informing the taxpayer of both the legal and factual bases of the assessment is mandatory. The purpose of this requirement is for the taxpayer to be properly notified of the charge against him and to give the taxpayer a fair and reasonable opportunity to explain or defend himself. The rationale behind this requirement is the constitutional mandate under Article III of the Constitution (Bill of Rights), that no person shall be deprived of his or her property without due process of law.

In various decisions, the Supreme Court (SC) has pointed out the mandatory nature of the written notice requirement of the facts and law on which the assessment was based. In one decision, the SC ruled that merely notifying the taxpayer of his or her tax liabilities without details or particulars is not enough. Also, a FAN that only contained a table of taxes with no other details was considered insufficient.

Notwithstanding these decisions, the SC also clarified that the mandate of giving the taxpayer a notice of the facts and laws on which the assessments are based should not be mechanically applied. In a 2014 decision (G.R. No. 193100, Dec. 10, 2014), although the FAN and FLD issued to the taxpayer were not accompanied by a written explanation of the legal and factual bases of the deficiency taxes, the SC held that the requirement of Section 228 of the Tax Code was substantially complied with.

In that case, the records showed that the taxpayer was sufficiently apprised of the nature, factual and legal bases, as well as how the deficiency taxes being assessed were computed. The taxpayer was provided a summary report which contained an explanation of the Findings of Investigation stating the legal and factual bases for the deficiency assessment. Further, the Preliminary Assessment Notice (PAN) contained a computation of the deficiency taxes with a detailed explanation of the particular provision of law and revenue regulation violated which enabled the taxpayer to protest the PAN.

According to the SC, considering the exchange of correspondence and documents between the BIR and the taxpayer, the BIR had fully informed the taxpayer in writing of the factual and legal bases of the deficiency tax assessment, which enabled the latter to file an “effective” protest. As such, the written notice requirement in Section 228 of the Tax Code was substantially complied with.

Another essential requirement for the FLD/FAN to be valid is that it should contain a definite tax liability with a definite due date for payment. In the landmark case of CIR vs. Fitness by Design, Inc. (G.R. No. 215957, Nov. 9, 2016), the SC invalidated the FAN issued against the taxpayer since the assessment amount remained indefinite and there was no demand for payment.

In that case, as the FAN was undated, the SC ruled that the total amount of the tax liability of the taxpayer would depend on when the latter decides to pay, thus making the amount of assessment indefinite. Further, as the FAN did not contain a due date, there was no actual demand for the taxpayer to pay the deficiency taxes.

The Fitness by Design case should be differentiated from that of the 2022 Court of Tax Appeals (CTA) case of BASF Philippines, Inc. vs. CIR, CTA Case No. 10221 dated Nov. 3, 2022. In the latter case, while the FAN provides that: “the interest and the total amount due will have to be adjusted if paid beyond the date specified therein.”, the CTA ruled that the FAN contained a definite amount of tax liability with a definite due date since the FAN, in this case, indicated a due date, unlike in the Fitness by Design case.

The CTA pointed out that in determining the validity of the assessment, what is crucial is the definiteness of the amount indicated in the FAN with respect to the deadline or due date provided. The CTA further held that the amount of deficiency VAT plus interest is definite and certain on the due date indicated in the FAN which is Jan. 21, 2019. This remains to be the fact despite a warning from the BIR that additional interest (consequently affecting the total amount due) shall continue to accrue if payment is made beyond the due date.

Knowing the substantive requirements for the FLD/FAN to be valid is very important and works to the benefit of both the taxpayer and the BIR. On the part of the taxpayer, this affords an opportunity to explain or defend itself before it is required to pay deficiency taxes. On the part of the BIR, instances of assessments being voided for failure to comply with the due process requirement will be avoided. After all, taxes are the lifeblood of the nation which we are required to pay to enjoy a civilized society.

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.

 

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

+63 (2) 8845-2728

rachel.d.sison@pwc.com

Marcos warns vs militarization of South China Sea, alludes to China

FILE PHOTO/SCREENGRAB FROM PHILIPPINE COAST GUARD FB PAGE

PRESIDENT Ferdinand R. Marcos, Jr. on Wednesday raised an alarm against the militarization of the South China Sea and alluded to “coercive activities” of China’s coast guard and militia vessels.

“We share concerns on the militarization of reclaimed features, the dangerous use of coast guard and maritime militia vessels and other coercive activities,” he told a meeting with South Korea at the Association of Southeast Asian Nations (ASEAN) Summit in Jakarta, without mentioning China.

“We are equally alarmed by illegal, unreported and unregulated fishing which are being detected,” he added.

He thanked Korea, Japan and the United States for reiterating the importance of international law in maintaining stability in the Indo-Pacific region during the meetings recently held in Camp David.

He made special mention of Korea for its “continued support in upholding the UNCLOS (United Nations Convention on the Law of the Sea) as a key pillar of the rules-based international order as the region faces unilateral attempts to change the status quo in its waters.”

China seems to be building a runway on an island in the South China Sea that is also claimed by Vietnam, the South China Morning Post newspaper reported last month, citing satellite images.

The images showed an airstrip stretching across Triton Island in the Paracels, which both Hanoi and Taipei claim as theirs, the newspaper said. The runway is much shorter than others China has built on contested islands, limiting the size of the warplanes that can use it, according to the paper.

The Chinese Coast Guard and militia vessels on Aug. 5 fired water cannons to block a Philippine attempt to deliver food and other supplies to a grounded ship at Second Thomas Shoal.

The Philippine Coast Guard and Armed Forces of the Philippines accused China of using “dangerous maneuvers” and putting the lives of Filipinos at risk.

In the meeting, Mr. Marcos expressed grave concern over the recent surge of intercontinental ballistic missile launches by North Korea. “We underscore the need for [North Korea] to fully comply with all UN Security Council resolutions,” he said.

“We also affirm our support for the principles embodied in [South Korea’s] audacious initiative that aims to achieve a denuclearized DPRK (Democratic People’s Republic of Korea), an essential component for sustainable peace and prosperity in the Korean Peninsula, in Northeast Asia and the world,” he added.

Mr. Marcos is set to meet with South Korean President Yoon Suk Yeol on Sept. 7 before returning to Manila.

On Tuesday, Mr. Marcos said ASEAN “must never allow the international peaceful order to be subjected to the forces of might.”

He also urged his fellow Southeast Asian leaders to support the “operationalization of practical measures… for maritime interaction.”

‘DISTANT REALITY’
The Philippine leader during a session at the ASEAN Summit called out nations that peddle “misleading narratives” on the South China Sea.

He said tensions in the South China Sea are not just due to the worsening conflict between the US and China, a view that he said undermines the Philippines’ legitimate claims.

“The Philippines firmly rejects misleading narratives that frame the disputes in the South China Sea solely through the lens of strategic competition between two powerful countries,” Mr. Marcos said. “This not only denies us of our independence and our agency, but it also disregards our own legitimate interests.”

Mr. Marcos said all parties should exercise self-restraint in activities that complicate disputes in the South China Sea. “We must not undermine regional peace, stability and security.”

“We cannot emphasize enough that actions, not words, should be the ultimate measure of our commitment to securing peace and stability in the South China Sea,” he said. “Anything else simply does not suffice.”

Security in Southeast Asia and the whole Indo-Pacific region has been a major discussion among ASEAN countries, as they deal with increasing tensions between the US and China.

The US and its Asian and European allies have vowed to make the Indo-Pacific region “free and open” amid what they describe as authoritarian threats.

The US and its allies are worried about China’s assertiveness in the South China Sea, which is believed to contain massive oil and gas deposits and through which billions of dollars of trade passes each year.

China claims the South China Sea almost in its entirety based on a 1940s map that a United Nations-backed tribunal said in 2016 was illegal.

China recently released a 2023 version of its standard map, featuring a 10-dash line. The Philippines, Vietnam, India and Taiwan have criticized the map.

Mr. Marcos said ASEAN’s vision for the South China Sea as “a sea of peace, stability and prosperity” remained “a distant reality.”

Meanwhile, Canadian Prime Minister Justin Trudeau has invited Mr. Marcos to visit Canada next year, Malacañang said hours after a bilateral meeting between the two leaders in Jakarta.

Mr. Trudeau extended the invitation so that Mr. Marcos could celebrate the Philippines and Canada’s 75 years of diplomatic relations there, it said in a statement.

Canada is among the countries that have supported the Philippines in its sea dispute with China. — Norman P. Aquino and Kyle Aristophere T. Atienza

PhilHealth owes hospitals P27B, vows to pay within 3 months

PHILIPPINE STAR/ MICHAEL VARCAS

THE PHILIPPINE Health Insurance Corp. (PhilHealth) owes local hospitals about P27 billion, which it expects to pay in three months, its president and chief executive officer told congressmen on Wednesday.

“Within 90 days, we will try to pay a very high percentage of the P27 billion,” PhilHealth President and Chief Executive Officer Emmanuel R. Ledesma, Jr. told the House committee on appropriations. 

Party-list Rep. Wilbert T. Lee noted that hospitals have been unable to accept poor patients or have yet to pay their staff due to PhilHealth’s recurring debt.

PhilHealth, an attached agency of the Department of Health (DoH), has a P101-billion budget for next year.

Meanwhile, Deputy Minority Leader and Party-list Rep. France L. Castro urged the Health department to use contractual nurses to fill in more than 4,000 positions for nurses in hospitals. 

Health Secretary Teodoro J. Herbosa told the committee the Philippines had 4,468 unfilled positions for nurses in hospitals nationwide as of June 30 this year.

“[If we have] 13,975 contractual nurses [and there are more than] 4,000 open positions, why can’t we fill this in?” Ms. Castro asked. “You say that there aren’t any nurses applying, yet contractual nurses are available so why can’t they fill in these positions?”

Mr. Herbosa said the unfilled nursing positions in hospitals require specific skills. “Sometimes, the nurse item is very specific so it’s an OR (operating room) nurse or an ICU (intensive care unit) nurse or an ER (emergency room) nurse.”

“Either the hospitals do not have applicants or usually it’s in transition, so when they retire or they leave, we have to wait for the Department of Budget and Management to give us authority to fill [in these positions,]” he added.

But Ms. Castro noted that some hospitals allow private nurses to care for patients. 

Mr. Herbosa said contractual nurses are deployed in local government units under DoH’s Nurse Deployment Project.

The Philippines has been suffering from a “brain drain” involving nursing graduates, with 18,104 Filipinos taking the licensure examinations for nurses in the United States from January to June this year.

DoH also cited the lack of mental health specialists in the country.   

The Philippines only has 651 psychiatrists and 133 psychologists, Mr. Herbosa said. “We will coordinate with CHED (Commission on Higher Education) for their representation to make sure that more students actually enter into the fields of mental health.” — Beatriz Marie D. Cruz

Senate eyes transfer of excess intel funds to security agencies

SENATORS plan to transfer excess confidential and intelligence funds of government agencies to the National Intelligence Coordinating Agency (NICA) and National Security Agency (NSA), the Philippine Senate President Juan Miguel F. Zubiri said on Wednesday.

“We may get the confidential funds from other agencies that don’t necessarily need them and move them [to agencies] like the National Intelligence Coordinating Agency and police intelligence units,” he told a news briefing.

“We have a list of government agencies with confidential and intelligence funds, and we plan to review this list to see if we need to reduce these amounts,” he added.

Mr. Zubiri said a Senate oversight committee would propose confidential and intelligence funds for agencies in more detail in future meetings.

“The select oversight committee has the power to invite these agencies to explain to us [why they need confidential and intelligence funds],” he said.

The budgets of NICA, National Security Agency and National Security Council (NSC) would likely be increased, the senator said, citing the need to protect the country from cyber-attacks. He also said the Philippines is vulnerable to hacking.

The Philippines ranked 42nd out of 250 countries that were most affected by data breaches in the first quarter, with 48,747 leaked accounts, virtual private network service provider Surfshark said in a May report. This was down by 78.5% from 226,970 in the fourth quarter of last year.

Global cyber-security firm Kaspersky said in a report on April 17 web attacks targeting entities in the Philippines rose to 492,567 in 2022 from 382,940 a year earlier.

Under the proposed P5.76-trillion budget for 2024, NICA was given P1.432 billion, while NSC got P629.278 million.

Senators Aquilino Martin “Koko” D. Pimentel III, Ana Theresia “Risa” Hontiveros-Baraquel this week questioned why Vice-President Sara Duterte-Carpio needs P500 million in confidential and intelligence funds, larger than the Defense department’s request of P87 million and P1 million for NICA. 

“There is no good reason why the Office of the Vice President should have confidential fund allocations that are larger than the combined confidential budgets of our top security agencies,” Ms. Hontiveros-Baraquel told a Senate hearing.

Vice President Sara Z. Duterte-Carpio said the funds would be used for the “safe, secure and successful implementation” of her office’s socioeconomic projects and in intelligence gathering and projects supporting the Office of the President.

Ms. Hontiveros-Baraquel also questioned why the Department of Education, which Ms. Carpio heads, needs P150 million of the same funds, adding that intelligence-gathering efforts should be left to NICA and other law enforcement agencies.

The Office of the President was given P4.5 billion in intelligence funds, while the Department of Information and Communications Technology got confidential funds worth P300 million.

The budget for confidential and intelligence funds next year increased by P120 million to P10.14 billion — P5.28 billion in intelligence and P4.86 billion in confidential funds. — John Victor D. Ordoñez

DoH earmarks P1B for cancer care in 2024; premature deaths alarming

By Beatriz Marie D. Cruz, Reporter

A P1-BILLION assistance fund for cancer patients and survivors has been earmarked by the Department of Health (DoH) for 2024, reflecting a 50% increase from this year’s budget to address the deadly chronic disease.

“[There will be] P1 billion for the Cancer Assistance Fund as financial support that will be accessed in 35 projected sites,” Health Secretary Teodoro J. Herbosa told the House of Representatives Appropriations Committee on its deliberations for next year’s budget, pegged at P204.60 billion.

According to the Philippine Institute for Development Studies (PIDS), the Philippines reports 25,000 cases of cancer every year, with breast cancer cases up to 9,500.

PIDS senior researcher Valerie Gilbert T. Ulep called on the need to look at cancer cases in terms of premature deaths or deaths caused by factors other than old age.

“If you look at the data in the Philippines, the rate of premature deaths is too high,” Mr. Ulep said in an Aug. 30 forum. “We’re even higher than Cambodia.”

Mr. Ulep said that 90% of cancer cases are caused by factors like lifestyle and diet, while 10% are due to genetic disorders.

He added that at least 9,000 cancer patients die yearly. “If half of these deaths is premature, or preventable, then more than 4,000 people die yearly when these deaths could have been avoided.”

Early detection raises cancer survival rates by 90%, Mr. Ulep said.

There are 6,666 registered cancer patients, according to the DoH.

Birth, marriage rates increase

A MOTHER holds her newborn after giving birth at a temporary field hospital set up in the island province of Dinagat in the aftermath of Typhoon Odette (international name: Rai) in December 2021. — DINAGAT ISLAND PIO

THE RATE of births and marriages in the Philippines increased in 2022 compared with the previous year, while deaths were significantly down at -24.5% in the same period, the Philippine Statistics Authority (PSA) reported on Wednesday.

A total of 1,382,377 were born from January to December of 2022, based on the cut-off date of April 30, 2023 for data collected. This is 1.3% higher than the 1.36 million births in 2021.

For marriages during the same period and cut-off date for data collection, there were 433,871 – a 21.6% increase from the 356,839 couples who tied the knot in 2021.
Death statistics in 2022 were down as the PSA’s Vital Statistics Report reflected only 664,221 compared with the previous year’s 879,429.

In a separate report, the PSA said that ischemic heart disease was the leading cause of death in the country at 121,558 cases in 2022, accounting for 18.3% of the death statistics.

Close figures for the second- and third-highest causes of death in the Philippines were neoplasms diseases that claimed 67,669 lives and cerebrovascular diseases at 67,475 cases — each accounting for a rounded figure of 10.2%.

Deaths due to COVID-19 totaled 12,610 in 2022, declining by 84.1% from the 79,423 deaths registered in 2021.

Meanwhile, Calabarzon (Cavite-Laguna-Batangas-Rizal-Quezon or Region 4-A) had the highest registration of births, accounting for 15.2% or 210,421 of all births nationwide, followed by Central Luzon (Region 3) for a 12% share (165,584), and Metro Manila at 10.4% (143,115).

Likewise, Calabarzon accounted for the biggest number of registered marriages at 63,759 or 14.7% of the total nationwide. It was followed by Metro Manila with 51,616 marriages or 11.9% share and Central Luzon with 50,142 or 11.6%.

The information in the vital statistics report was compiled from tallies generated by city or municipal Civil Registrars during the period, consolidated by the PSA’s Provincial Statistical Offices and then submitted to the Office of the Civil Registrar General as of April 30. — Lourdes O. Pilar 

Funds spent by OVP questioned

PHILIPPINE STAR/MICHAEL VARCAS

LAWMAKERS FROM the House minority questioned on Wednesday why contingent funds have been released to the Office of the Vice President (OVP), noting that the executive branch cannot have “unlimited authority” in using these funds.

Last Tuesday, Malacañang confirmed that the Office of the President (OP) approved the release of P221.424 million to the OVP for itemized management and other operating expenses that included confidential funds.

Executive Secretary Lucas P. Bersamin justified the disbursements by quoting Special Provision No. 1 of the 2022 Contingent Fund, stating: “The President is authorized to approve releases to cover funding requirements of new or urgent activities of NGAs (national government agencies).”

But lawmakers from the Makabayan bloc, citing the same measure, argued that the contingent fund “is authorized for specific extraordinary cases such as legal obligations, requirements of newly created offices, or deficiencies in the appropriations for presidential travels, and similar cases.”

They said it “does not grant unlimited authority for the President to allocate funds for any purpose, including confidential expenses.”

It was mentioned that Vice President Sara-Duterte-Carpio’s P125-million confidential fund was used to build the OVP’s satellite offices nationwide, while P96.42 million of the disbursement was allocated for financial assistance and subsidies.

State auditors previously flagged the OVP’s creation of satellite offices for not following procurement rules.

“Confidential as well as intelligence funds require explicit Congressional authorization,” they said. “Otherwise, the President would be able to grant himself or other agencies under the executive branch confidential and intelligence funds at will using the contingent fund.” — Beatriz Marie D. Cruz 

Lending firms face probe

A CONGRESSIONAL probe is being sought to bring to light lending companies’ abusive ways of collecting debts such as coercion, shaming and threatening of clients through online channels.

In filing Senate Resolution No. 746, Senator Rafael “Raffy” T. Tulfo wants an end to the practice of harassing borrowers and invading their privacy. “Despite foregoing laws and regulations, there is still an alarming number of lending companies failing to disclose their online lending platforms and employing abusive debt collection practices to the detriment of consumers,” Mr. Tulfo said.

Citing a Securities and Exchange Commission (SEC) circular, the senator stressed that financial service providers are barred from threatening their clients as well as contracting third-parties irrelevant to a borrower’s debt. In May, the SEC said entities found guilty of abusive debt collection can be charged and, if convicted, face up to P2 million in fines and five years imprisonment. — John Victor D. Ordoñez

Davao has new tourism branding

DAVAO CITY – The Department of Tourism’s regional office (DoT-11) launched on Tuesday its new branding for the region, Davao: Diversity is our Beauty.

Tourism Regional Director Tanya Rabat-Tan told media that the new branding highlights the unique strengths of the region’s territories: Davao City as a fun place; Davao Oriental as an adventure haven for thrill-seekers; Davao de Oro as a wellness destination; Davao del Norte as an eco-tourism hub; Davao del Sur as a food and coffee haven; and Davao Occidental as a place where nature meets culture.

“Our beauty is in our diversity and our diversity goes beyond the different landscapes in our region. It is seen in our rich heritage, our innovations, our nature’s harvest,” Ms. Tan said during the PEP Talks media forum held at SM Lanang Premier.

In 2017, Davao Region’s tourism tagline was known as “From Islands to Highlands” and promoted the region’s topography as the largest city in the world that covers an area of 244,000 hectares. — Maya M. Padillo

Weather study for kids pushed

A JAPANESE non-profit organization is piloting a weather education program in schools in Central Visayas to cultivate disaster awareness and readiness among young citizens, according to the Japan International Cooperation Agency (JICA).

In a statement, the Department of Education Schools Division Office in Talisay City supported the initiative, stating that “understanding weather forecast information is crucial to foresee what will happen and plan ahead of disasters.”

Under the program, Japanese non-profit SEEDs Asia, the DepEd in Cebu, and Hyogo Prefecture in Japan will develop training programs for teachers and education personnel that “foster leadership, knowledge exchange, and collaboration in disaster preparedness and management.”

There will also be discussions on climate hazards from experts from the Philippine Atmospheric, Geophysical and Astronomical Services Administration (PAGASA), Tokoha University in Japan, and SEEDS Asia with the support of JICA. — Luisa Maria Jacinta C. Jocson