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Philippine creative industry council bill hurdles Senate

TOPDRAWANIMATION.COM

THE SENATE on Monday passed on third and final reading a bill establishing the Philippine Creative Industry Development Council, which is tasked with promoting the development of creative content and protecting creators from intellectual property infringement.

Senate Bill 2455 or the Creative Industries Charter of the Philippines was passed unanimously with 21 affirmative votes, no negative votes and no abstentions. The council is tasked with managing the industry’s long-term development.

The council, which will be attached to the Department of Trade and Industry, will have 18 members, nine from the private sector and nine from various government agencies. The members will draft and implement a Philippine Creative Industries Development Plan which must be submitted to the President within a year after the effectivity of the act and reviewed every three years.

They must also harmonize plans and programs with National Government agencies that operate in the culture and arts spheres, while constantly consulting with accredited business support organizations and creative associations.

The bill, if signed, will provide infrastructure, research and development, and innovation support to the creative industry.

Micro, small and medium enterprises (MSMEs) and other stakeholders will also be granted access to digital services and digital training platforms, along with technical and financial assistance.

Government-owned, -controlled, or -supported financial institutions will be required to prioritize creative industries in the provision of credit assistance and guarantee schemes. A creative voucher system will be established to systematize the granting of support, aid, and other incentives to such entities.

Upon signing into law, the measure will require government agencies to devise a creative educational plan geared towards the development of the country’s creative-industry human resources.

A one-stop registration center will be set up to assist creative industry MSMEs and entrepreneurs avail of applicable government services including intellectual property registration, product and business registration, loans, grants and benefits programs.

A special account called the creative industry development fund will be made and administered by the council for research and development, trade promotion, and human resource development. It will source funds from loans, contributions, grants, bequests, gifts, and donations, whether from local or foreign sources.

Creative industries covered by the bill include audio and audiovisual media; digital interactive media; creative services; design; publishing and printed media; performing arts; visual arts; traditional cultural expressions; and cultural sites.

The House of Representatives passed its bill on final reading in September last year. The bill will now be sent to the appropriate bicameral committee for consolidation.

Separately, the Senate also passed a bill regulating private security agencies (PSA) on third and final reading.

With 21 affirmative votes, Senate Bill 2423 was passed unanimously. If signed into law, the measure repeals Republic Act 5487 and establish a new set of quality standards for PSAs.

“The urgency of this bill is not to be found on the surface,” said Senator Ronald M. dela Rosa, primary sponsor of the bill, during the plenary session. “Instead, its urgency lies in the almost unseen, seldom appreciated actions of its stakeholders — our security officers, our security guards, all of our security professionals.”

“By saying yes to this measure, we are giving the industry the legislative support which has been lacking all this time, when it was relying on a law that was 52 years old,” he added.

The bill set a cap of 2,000 for a PSA’s security personnel, and recognizes Filipinos or juridical entities as eligible to organize a PSA. Licenses to operate and manage a PSA and a Private Security Training Agency are to be issued by the head of the Philippine National Police and are valid for five years.

The bill also sets a minimum administrative fee charged by PSAs of at least 20% of the total contract cost, with additional fees to be charged for the acquisition and maintenance of equipment needed for security operations and the deployment of professionals in hazardous conditions.

Each professional will only be allowed one firearm and will be licensed for five years.

Penalties for violators have been set at a maximum of six years’ imprisonment or a fine of up to P1 million, or both. Licenses are also subject to cancellation or suspension, with the forfeiture of the bond posted by the license applicant.

The House of Representatives passed the bill on third reading in March last year. The bill will now go before the bicameral conference committee. — Alyssa Nicole O. Tan

Mapua University, Germany’s Lipp in biogas research tieup

LIPP

GERMAN biogas tank producer Lipp GmbH has entered into a tieup with Mapua University to research new feedstock for producing biogas.

In a statement on Monday, the German-Philippine Chamber of Commerce and Industry (GPCCI) said Lipp will donate biogas yield testing equipment to Mapua to support its research.

“Close collaboration between industry and academia is a cornerstone of Germany’s higher and dual education, and a main reason for the country’s economic success. Through the Lipp-Mapua partnership we were able to localize an important element of the German training system here in the Philippines and support waste-to-energy research,” GPCCI Executive Director Christopher Zimmer said.

Biogas is generated via the anaerobic digestion of feedstock. Potential feedstock includes animal by-products, agricultural waste, vegetable and fruit waste, slurry, and manure.

GPCCI added that the research partnership between Lipp and Mapua is a public-private partnership supported by the German government.  

“We welcome the opportunity to establish a biogas yield laboratory here at Mapua. This will support our research as well as fast-track the growth of the Philippine biogas industry through industry-academe collaboration,” Mapua University President Reynold B. Vea said.  

According to Lipp Managing Director Manuel Lipp, the Philippines is a strong candidate for biogas production.

“As a tropical country, the Philippines has plenty of organic material whose biogas yield has not yet been tested. I think there is a lot of potential for biogas production in the Philippines and we want to help access that potential,” Mr. Lipp said.

GPCCI said MetPower Ventures, a unit of the Metro Pacific Group, built two industrial scale biogas plants in Mindanao for the use of Dole Philippines, located in Surallah and Polomok, South Cotabato.

“The two plants use the Lipp biogas digester technology and have a combined capacity to produce 5.7 megawatts of clean energy per year. The energy generated powers Dole’s canning operations,” GPCCI said.

GPCCI said the feedstock needs to be evaluated for biogas yield potential before investing in a biogas plant, a capability currently lacking in the Philippines.

Biomass accounted for only 1% of the energy mix in 2020, according to a Department of Energy report cited by GPCCI. — Revin Mikhael D. Ochave  

Well-milled rice prices higher in mid-March

RETAIL PRICES of well-milled rice were higher during the March 15-17 price monitoring period, which the Philippine Statistics Authority (PSA) calls the second phase of the month.

Price increases of P0.25 to P5.50 per kilogram were noted in five key trading centers monitored by the PSA compared with March 1-5, or the first phase of March.

The PSA reported that prices rose P0.25 to P38.50 in Pagadian City, P0.26 to P39.19 in Butuan City, P0.50 to P52 in Tacloban City, P1.60 to P42.10 in Kidapawan City, and P5.50 to P44.50 in Cabanatuan City.

Prices fell P0.06 to P42.91 in the National Capital Region (NCR) and P0.13 to P42.25 in Baguio City.

The retail price of bone-in pork declined by P3.05 to P10.00 per kilo in four regional centers.

Prices dropped P3.05 to P307.83 in NCR, P4.52 to P251.35 in Butuan City, P10 to P225 in Cebu City, and P10 to P280 in Cabanatuan City.

Prices rose P5 to P259.50 in Iloilo City and P25 to P295 in Kidapawan City.

In a separate report, the PSA said that the national average farmgate price of palay, or unmilled rice, fell 1.6% month on month to P17.43 in March.

In the year to date, the average farmgate price rose 1.9% year on year. — Luisa Maria Jacinta C. Jocson

The end game: SC voids restricting bank tax deductions

As we awaited the results of the recently concluded 2022 national elections, the Supreme Court (SC) released its decision signifying a win for Banks and Other Financial Institutions (OFIs).

On May 10, the SC released its decision promulgated on Dec. 1, 2021 on the petition for certiorari of the Department of Finance (DoF) and Bureau of Internal Revenue (BIR) seeking the annulment of an order of the Regional Trial Court (RTC) Branch 57 in Makati City that declared Revenue Regulations No. 4-2011 null and void.

The SC voided the 2011 revenue regulation issued by the BIR that effectively curbed income tax deductions of Banks and OFIs in the computation of their taxable income.

TAXABLE INCOME AND INCOME TAX RATE
Banks derive their earnings from operations of their Regular Banking Units (RBUs) or from Foreign Currency Deposit Units (FCDUs), Expanded Foreign Currency Deposit Units (E/FCDU), or Offshore Banking Units (OBUs).

Bank taxable income is subject to various income tax rates. Taxable income derived from operations of RBUs is subject to regular corporate income tax (RCIT) of 25%/20%. However, taxable income of banks from E/FCDUs with respect to foreign currency transactions with non-residents, OBUs in the Philippines, and local commercial banks, including branches of foreign banks authorized to transact business with E/FCDUs are exempt from income taxes. Interest income from foreign currency loans granted by such depository banks under the expanded system to residents other than offshore units in the Philippines or other depository banks under the expanded system are subject to a final tax of 10%.

However, under RA 11534 or CREATE, taxation of income of OBUs was amended and made subject to RCIT of 25%.

ISSUANCE OF REVENUE REGULATIONS NO. 4-2011
In 2011, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 4-2011 prescribing the rules for proper allocation of costs and expenses of banks and financial institutions’ earnings for income tax reporting considering that taxable income of banks may be subject to different income tax rates.

The RR provides that a bank may deduct only those costs and expenses attributable to the operations of its RBU to arrive at the taxable income of the RBU subject to regular income tax. Any cost or expense related to or incurred for the operations of its FCDU/EFCDU or OBU are not allowed as deductions from the RBU’s taxable income.

In computing the amount allowable as deduction from RBU operations, costs and expenses should be allocated between RBU and E/FCDU or OBU using the prescribed methods:

1. By specific identification: used for expenses that can be specifically identified with a particular booking unit or taxation regime

2. By allocation: used for expenses that cannot be specifically identified with a particular unit or taxation regime. Allocation must be based on the percentage share of gross income earned by the booking unit or taxation regime to the total gross income earned.

Based on the revenue regulations, banks were not given the choice of identifying their own allocation method for expenses which cannot be specifically identified with a particular unit. The BIR has ruled that the allocation can only be based on the percentage of share of gross income.

ISSUES IN ALLOCATING COSTS AND EXPENSES
The RR aimed to set rules that banks may only deduct costs and expenses attributable to the operations of its RBUs to arrive at the RBU taxable income subject to regular income tax.

Since costs and expenses are usually allocated to various booking units and taxation regimes, tax benefits through deductions enjoyed by the banks from these costs and expenses are significantly decreased.

Take for example expenses allocated to FCDU activities which are subject to 10% final tax. No benefit can be derived as no deduction is allowed to be applied against such activities. No tax benefit will be received by the taxpayers for expenses which will be allocated to income subject to final tax since deductions are not allowed against income subject to final tax. On the other hand, for expenses allocated to income exempt from income taxes, no benefit can be acquired, as income is already exempt from income taxes.

DECISION ON TAX DEDUCTIONS FOR BANKS AND OFIS
Due to the issuance of the RR, several banks filed a petition for Declaratory Relief before the RTC. The RTC ruled in favor of the banks and the case was elevated to the SC. In taking cognizance of the case, the SC emphasized that a petition for certiorari or prohibition, not declaratory relief, is the proper remedy to assail the validity or constitutionality of executive issuances. Further, the Court of Tax Appeals, not the RTC, has the jurisdiction to rule on the constitutionality and validity of revenue issuances of the Commissioner of Internal Revenue (CIR).

However, the SC, noting that the validity of RR 4-2011 has far reaching ramifications among banks and OFIs, decided to treat the petition as a petition for certiorari.

The SC ruled that RR 4-2011 is void as the CIR went beyond, if not gravely abused her authority in issuing such a regulation. Further, the issuance of the RR was found to contain substantive and procedural irregularities.

It stressed that, in its previous decisions, it consistently ruled that delegation of legislative power to administrative agencies is strictly construed against the agencies. Administrative agencies cannot amend or modify any act of Congress and should only issue regulations that are in harmony with the provisions of the law.

In issuing RR 4-2011, the SEC noted that the BIR expanded or modified the law when it curtailed the income tax deductions of respondent banks and when it sanctioned the method of accounting the banks should use, without any basis. This amounts to tax legislation, a power held solely by Congress.

The law does not empower the BIR and the Secretary of Finance to issue a regulation such as RR No. 4-2011. The Tax Code allows taxpayers to self-determine the accounting method most applicable to them. The CIR may only prescribe an accounting method if (a) taxpayer did not use an accounting method, or (b) the accounting method used does not clearly reflect the income of the taxpayer. Such circumstances are not present in this case. The SC ruled that the CIR may only challenge the propriety of the accounting method via an audit investigation or assessment. The CIR can then issue a finding if the accounting method has distorted the taxpayer’s taxable income. Without such finding, the CIR cannot simply substitute its own judgement and impose an accounting method to be used.

Even Section 50 of the Tax Code, which calls for deductions to be allocated between or among organizations, is not applicable since it applies only to corporations with two or more separate and distinct organizations, trades, or business.

SC also noted that RR 4-2011 imposed an additional requirement for deductibility of expenses which is not provided under the Tax Code. It was also issued without prior notice and hearing which makes it ineffectual.

In fine, the SC decided that the Commissioner of Internal Revenue, in the case of RR No. 4-2011, went beyond its authority.

While this recent decision of the SC for banks signifies a major win in this prolonged battle, the war is far from over. As long as uncertainties remain, driven by the imperfect interactions between tax authorities and taxpayers, and given the complexities of the taxation landscape, the possibility for a reversal or modification of the SC division’s decision is a possibility. But until then, victory is ours.

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.

 

Vinces Paul C. Leorna is a senior in charge of Tax Advisory & Compliance division of P&A Grant Thornton, the Philippine member firm of Grant Thornton International Ltd.

pagrantthornton@ph.gt.com

Resolution to start presidential vote count OK’d

HOUSE OF REPRESENTATIVES

By Alyssa Nicole O. Tan, Reporter
and John Victor D. Ordoñez

THE SENATE on Monday approved a concurrent resolution for both houses of Congress to canvass the votes for president and vice-president in a joint session starting Tuesday.

Congress sitting as the National Board of Canvassers will count the votes from the May 9 election at the House of Representatives, according to a copy of Senate Concurrent Resolution 18.

Ferdinand “Bongbong” R. Marcos, Jr. won the election by a landslide, according to the unofficial count from the Commission on Elections (Comelec) server.

Under the Senate order, each chamber will have seven regular members and four alternate members. The Speaker and Senate president will choose the chairman of each panel during the count.

The joint committee will settle questions and issues raised involving the certificates of canvass through a majority vote, with each panel voting separately.

If the two panels disagree, the decision of the chairman will prevail. In case of a deadlock, the matter will be resolved by the Speaker and the Senate president.

Congress seeks to proclaim the new president and vice-president by Wednesday evening.

As of Thursday last week, 90% or 156 of 173 certificates had been delivered to the Senate. The latest local transmission came from Sulu, while overseas absentee certificates came from the US, Australia, Denmark, Saudi Arabia, Switzerland and Brunei.

The Senate had transferred the bulk of certificates and returns to the House of Representatives by Monday dawn.

Speaker Lord Allan Jay Q. Velasco at the weekend said the canvassing of votes and proclamation of the winners would be “expeditious, transparent and credible.”

“We will perform our constitutional duty quickly and efficiently,” he said in a statement. “We will be combining accuracy and speed in order for us to meet our committed timeline.”

Lawmakers would proceed with the counting pending a disqualification lawsuit against the son and namesake of the late dictator that has reached the Supreme Court, Mr. Velasco said. “Nothing therein says that this duty is suspended while a case, which has already been dismissed by the Commission on Elections, is pending with the Supreme Court.

“We are bound to proclaim the winning president and vice-president and uphold the will of the people with dispatch,” he added.

The 18th Congress will adjourn sine die on June 4.

The high tribunal has ordered Mr. Marcos, Comelec and both houses of Congress to comment on one of two lawsuits seeking to void the presumptive president’s candidacy.

A group of taxpayers on May 16 asked the court to stop the count and void Mr. Marcos’ candidacy since he is allegedly unfit to become president after he was convicted of tax evasion in the 1990s.

The plaintiffs seek to overturn a Comelec ruling allowing Mr. Marcos to run for president, accusing him of lying about his qualifications. They said the election body had gravely abused its authority by failing to disqualify Mr. Marcos despite his conviction.

Meanwhile, Comelec might proclaim some party-list winners by Thursday, Election Commissioner George Erwin M. Garcia told a news briefing.

If local governments transmit their votes from special elections by Tuesday night, the agency would proceed with the canvassing the next day and proclaim the winners by May 26, he said.

Comelec and security forces are in their final preparations for the special elections on Tuesday, which will be held in 12 villages and 15 precincts in the town of Tubaran, Lanao del Sur in southern Philippines.

A failure of elections was declared on May 11 in 14 villages in Binidayan, Butig and Tubaran due to violence.

Mr. Garcia said Comelec ordered special elections in Tubaran since the towns of Butig and Binidayan had already proclaimed their local officials.

About 850 policemen and 150 soldiers will be deployed for the special elections, Comelec Deputy Executive Director for Operations Teopisto E. Elnas, Jr. told the same briefing.

“All contingency vote-counting machines and SD cards have been delivered to the province and we will also follow the same rules of procedure as in the May 9 elections,” he added.

With 172 of 173 certificates of canvass completed, Lanao del Sur is the only area left to count as part of the official tally for this year’s senatorial and party-list race.

Mr. Garcia told DZBB radio on Sunday about 9,000 voters would participate in the special elections in the town of Tubaran, which have 11,557 registered voters.

Before the May 9 elections, the towns of Tubaran, Malabang, Maguing and Marawi City in Lanao del Sur were placed under the election body’s control.

Meanwhile, Mr. Garcia told the same briefing Comelec plans to provide P2,000 each for teachers who had to work extra hours due to delays caused by the breakdown of vote-counting machines.

“We cannot provide the P3,000 requested by the Department of Education (DepEd) since this is beyond our budget,” he said.

DepED earlier proposed an additional P3,000 pay for teachers who worked longer hours on election day as members of the electoral board due to machine failures.

Comelec’s random manual audit committee had audited 163 ballot boxes out of the 737 ballots retrieved from randomly selected clustered precincts as of 4 p.m. on Monday, it said in a Facebook post.

The random manual audit process verifies if vote-counting machines had counted votes correctly. The election body said the running accuracy rate of the audited votes was 99%.

Marcos, US envoy discuss visiting forces agreement

DEFENSE VISUAL INFORMATION DISTRIBUTION SYSTEM (DVIDS)/LANCE CPL. ISAIAH CAMPBELL

PRESUMPTIVE Philippine President Ferdinand “Bongbong” R. Marcos, Jr. on Monday said he discussed the country’s visiting forces agreement with the US during a visit by its chargé d’affaires at his headquarters near Manila, the capital.

Mr. Marcos said the Philippines and America will seek to redefine the military pact amid a changing landscape in the Indo-Pacific region.

“Security concerns, of course, have been a big part of our relationship with the United States,” he said. “We would welcome any assistance for the economy that we can get from the US. Trade, not aid.”

US Chargé d’Affaires Heather Variava, Indian Ambassador Shambhu S. Kumaran, Japanese Ambassador Kazuhiko Koshikawa and South Korean Ambassador Kim Inchul paid Mr. Marcos a courtesy call.

President Rodrigo R. Duterte had suspended the visiting forces agreement as part of his so-called pivot to China.

Policy experts have criticized Mr. Marcos for allegedly parroting China’s mantra in its sea dispute with the Philippines. They expect the presumptive president to continue Mr. Duterte’s pivot.

Mr. Marcos said the South Korean envoy had offered to assess the condition of a mothballed nuclear power plant in Bataan province in northern Philippines that was built during his father’s rule. “We will study their recommendations and findings,” he said.

He also said he tackled aid projects with Japan and microfinance with India.

Meanwhile, India’s Mr. Kumaran told a separate briefing his country is committed to boost the Philippines’ Defense department and help develop its pharmaceutical industry.

“India would like to work with the Philippines towards capacity-building and capability development of the Philippine Armed Forces,” the envoy said.  

“There are potential areas where Indian companies can work closely with the Philippine Armed Forces and Defense department,” he said, citing the military’s modernization program started by the late President Benigno S.C. Aquino III.

Mr. Kumaran said India, a pharmaceutical powerhouse, would also work with the Philippines to boost its own sector.

“The president-elect was very keen to see domestic manufacturing of pharmaceutical products,” he said. “Indian companies are looking forward to strong engagement and I think in the new administration, we will carry forward the dialogue with the view to creating domestic capacities in the Pharma sector to contribute to the health security of the Philippines.”

The Philippines, which does not make its own coronavirus vaccines, had struggled to secure shots at the start of the pandemic.

Mr. Kumaran said the South China Sea dispute had not been discussed during the meeting. — Kyle Aristophere T. Atienza

Lawmaker accepts offer from Marcos to head Justice dep’t

BOYING REMULLA FB PAGE

CAVITE Rep. Jesus Crispin “Boying” C. Remulla on Monday said he had accepted presumptive President Ferdinand R. Marcos, Jr.’s offer to be his Justice secretary.

“I’ve accepted it, it’s an honor,” the lawmaker told a news briefing. “It’s a very rare opportunity given to lawyers like us.”

“President Marcos and I talked about so many things during the campaign,” Mr. Remulla said. “At that time, I had no idea I was being considered [for the post]… There are so many errors in our justice system that need to be corrected.”

Mr. Remulla said he would look at the initial results of the Justice department’s review of extralegal killings by police in President Rodrigo R. Duterte’s war on drugs

“If needed, it has to be decided properly,” he said in mixed English and Filipino when asked if he would continue the probe. “Let us see first.”

Justice Secretary Menardo I. Guevarra, who heads an inter-agency panel looking at police drug raids in the past years, has faced increasing pressure from domestic and international groups to take more rogue cops to court.

The Philippine Human Rights Commission last week said the Duterte government had encouraged a culture of impunity by hindering independent inquiries and failing to prosecute erring cops involved in the deadly drug war.  

Mr. Remulla was among the allies of Mr. Duterte in Congress who opposed the franchise renewal bid of ABS-CBN Corp.

During the campaign, he linked supporters of Vice-President Maria Leonor “Leni” G. Robredo to the Maoist movement.

As justice chief, Mr. Remulla will be a member of the newest anti-terrorism law’s  Anti-Terrorism Council. He will also head a committee that investigates the killings of activists and dissenters.Kyle Aristophere T. Atienza

Thomas stages major fightback to win PGA Championship in playoff

JUSTIN THOMAS of the United States holds the trophy after winning the PGA Championship golf tournament at Southern Hills Country Club in Tulsa, Oklahoma, on May 22. — REUTERS
JUSTIN THOMAS of the United States holds the trophy after winning the PGA Championship golf tournament at Southern Hills Country Club in Tulsa, Oklahoma, on May 22. — REUTERS

TULSA, OK. — Justin Thomas capped a breathtaking comeback by beating Will Zalatoris in a three-hole playoff to win the Professional Golfers’ Association (PGA) Championship on Sunday after Chile’s Mito Pereira blew a one-shot lead on the final hole.

The playoff ended a day of pulsating drama at Southern Hills Country Club that saw Thomas stage one of the greatest fightbacks in majors history and Pereira suffer one of the most calamitous collapses.

Seven back at the start of the final round, Thomas seized his chance in the playoff to clinch the Wanamaker trophy with a tap-in par on the 18th to beat Zalatoris by one.

It was a second major victory for Thomas, who also won the PGA Championship in 2017.

“I had a good feeling,” said Thomas. “Although I was so far back, there wasn’t that many guys ahead of me, and it’s a very tough golf course and anything could happen.”

Thomas’ rally from seven shots back was the largest final round comeback at the PGA Championship and it certainly impressed his good friend Tiger Woods, who also knows something about comebacks.

The 15-time major winner, who withdrew from the tournament on Saturday after carding a nine-over 79, offered “Big congrats” to Thomas on social media.

“He kept himself in this championship until the very end and once he got his shot, he didn’t look back,” said Woods, who was playing his second event after a car crash 15 months ago nearly cost him his right leg.

Thomas, seemingly out of contention at the start of the final round, fell further behind with a bogey at the third to sit eight behind the leader.

But the world number nine would drop only one shot the rest of the way while ringing up five birdies for a three under-67.

Zalatoris, with a birdie at 18, joined Thomas at five-under 275 and with their work done retreated to watch Pereira, the leader by one, play the final hole.

MAJOR PRESSURE
Pereira had withstood brutal heat, punishing winds, rain and cold but on Sunday, the pressure of a major was his undoing.

Playing in just his second major the 27-year-old Chilean, who had displayed nerves of steel the entire week, finally cracked at the 18th, sending his tee shot skidding into the creek guarding the green.

The rattled Chilean would take a double-bogey, leaving Thomas and Zalatoris to fight for the trophy.

“Today, I was really nervous,” admitted Pereira. “I tried to handle it a little bit, but it’s really tough.

“I thought I was going to win on 18, but it is what it is. We’ll have another one.”

Starting the last round with a three-shot advantage over Zalatoris and Britain’s Matt Fitzpatrick, Pereira controlled his nerves for much of the day.

Zalatoris, on the front nine, and Cameron Young, on the back, joined Pereira at the top of the leaderboard but each time the Chilean pushed back quickly to retake the lead.

But he had no response after his tee shot on 18, finishing with a five-over 75 and tied for third with Young.

Fitzpatrick, Tommy Fleetwood and Chris Kirk were a shot further back on three-under 277.

“You want to win a golf tournament,” said Thomas. “You don’t want someone to lose it.

“I have had times in my career when I feel like I’ve let a tournament get away. And I mean, it’s brutal. It’s not fun.

“I know that down the road, whether it’s this year or years to come, if he’s standing on 18 with a one-shot lead in a major, he’s going to feel more comfortable because he’s going to drawback on this experience.” — Reuters

Teen Alcaraz bulldozes past Londero to reach French Open second round

PARIS — Teenage sensation Carlos Alcaraz steamrolled past Argentine lucky loser Juan Ignacio Londero (6-4, 6-2, 6-0) to kick off his French Open campaign in solid, although imperfect fashion on Sunday.

The 19-year-old sixth seed, who won the Barcelona Open and the Madrid Masters in the run-up to Roland Garros, needed just one set to adjust to the immense Court Philippe Chatrier to set up a meeting with fellow Spaniard Albert Ramos-Vinolas.

The teenager, who reached the third round as a qualifier last year in Paris, has taken the tennis world by storm this season with four titles and has arrived at the French Open established as one of the title favorites.

He admitted, however, that his game needed some polishing after a tricky start to the match.

“I always say that you have to improve every day if you are the best player in the world. Not in my case,” he told a news conference.

“But for example, Rafa (Nadal) says every day that he always improves every day. I would say I have to improve everything a little bit. You can improve everything every day, you know. And I would say everything. I have to improve everything.”

With the weight of expectation weighing on his shoulders, Alcaraz showed some signs of frustration as things got tense in the 10th game of the opening set, but the Spaniard bagged it on his first opportunity when Londero netted a routine backhand.

A wide forehand by Londero gave Alcaraz a break for 4-2 in the second set.

His devastating forehand continued its demolition job on a sorry Londero, who misfired again on set point to give Alcaraz a definitive edge.

The third set was a one-sided affair that lasted only half an hour as the sun set on the French capital. — Reuters

Man City fights back to beat Villa, win Premier League title

MANCHESTER — Manchester City won its fourth Premier League trophy in five years on Sunday but nearly let it slip from its hands, coming from two goals down to beat Aston Villa 3-2 with three goals inside an electrifying five minutes late in the second half.

After an afternoon of high nerves, laced with the fear of Liverpool pipping them to the title at the post, relieved and jubilant City fans poured onto the field at the final whistle.

Germany midfielder Ilkay Gundogan scored twice as City took the vital three points, making Liverpool’s 3-1 win over Wolverhampton Wanderers irrelevant.

“The moment we found a goal, it changed everything. We are were not playing in normal circumstances, but you have to handle it,” said Guardiola.

“Gundogan is the best inside runner we have. We were arriving down the sides and we needed a player with the sense of tempo in the box and he’s the best,” he added.

“We are legends. When you win the Premier League four times in five seasons, it’s because these guys are so, so special. We will be remembered,” added the Spaniard.

The day was set up for a party and there was a relaxed mood around the ground before kick-off. But that was soon to change as Villa, managed by former Liverpool captain Steven Gerrard, provided a twist in the storyline.

Matty Cash put Villa in front in the 37th minute with a fine header from a Lucas Digne cross from the left flank, and the mood in the stadium instantly changed.

City was far from its fluent best, lacking finesse as it piled on the pressure in search of a leveler but rarely troubling Villa goalkeeper Robin Olsen.

EDGY MOOD
The edgy mood among the home fans turned to desperation after Philippe Coutinho then doubled the lead for Villa with a goal of pure simplicity.

Ollie Watkins headed on from a long Olsen goalkick, and the former Liverpool midfielder Coutinho produced a brilliant first touch to cut inside and then drilled the ball into the bottom corner.

Liverpool was level with Wolves at the time of Coutinho’s strike, but City knew that a goal for Jürgen Klopp’s side could now take the title away from it.

But then came the City comeback blitz that sealed the title regardless of events at Anfield.

Two substitutes combined for the first, with Gundogan heading in a Raheem Sterling cross at the back post in the 76th minute.

Half time substitute Oleksandr Zinchenko, on the left flank, then showed composure to pull the ball back to Rodri, and the Spaniard delivered a pinpoint finish — side-footing into the bottom corner from 20 meters.

The title-winning goal came in the 81st minute when Kevin De Bruyne whipped in a low cross to Gundogan, who tapped in from close range, sending the crowd into rapturous delight.

“The magnitude of your achievement is defined by the magnitude of your rival,” reflected Guardiola.

“I’ve never seen a team like Liverpool. I know it’s tough but a huge congratulations to them. They help us to be a better team,” he added. — Reuters

Juwan Howard declines Lakers’ coaching overture

MICHIGAN Wolverines coach Juwan Howard recently declined an overture by the Los Angeles Lakers for the NBA team’s head-coaching position, ESPN reported on Sunday.

Howard will remain at his alma mater, where he will coach his two sons — Jace and Jett — next season, ESPN reported, citing sources. Jace will be a junior and Jett a freshman at Michigan.

The Lakers have been searching for a head coach since Frank Vogel was fired in April after the team finished 33-49 and missed the playoffs.

ESPN said the Lakers never made a formal offer to Howard but that he would have become a serious candidate for the job if he had shown an interest.

Howard interviewed for the Lakers’ head-coaching position when he was a Miami Heat assistant coach in 2019 before he accepted the top job at Michigan.

Howard guided the Wolverines to the Sweet 16 in the NCAA Tournament last season. He is 61-32 in three seasons at Michigan, including 19-15 this past season. The team also made the NCAA Tournament the previous season, reaching the Elite Eight and finishing 23-5.

ESPN reported that finalists for the Lakers’ coaching job include Milwaukee Bucks assistant Darvin Ham, Golden State Warriors assistant Kenny Atkinson, and former Portland Trail Blazers head coach Terry Stotts. The outlet said the Lakers likely will conduct in-person interviews in the near future. — Reuters

Concepcion backs suggestion to give MSMEs subsidies   

PHILIPPINE STAR/ RUSSELL A. PALMA

PRESIDENTIAL Adviser for Entrepreneurship Jose Ma. “Joey” A. Concepcion III has backed the proposal to give subsidies to micro, small, and medium enterprises (MSMEs) to help the countrys economic recovery.   

I agree that helping MSMEs will result in more inclusive, more sustainable growth for the economy and will benefit more workers in the long run,Mr. Concepcion said in a statement on Monday.   

MSMEs comprise 99.5% of the 957,620 registered establishments in the country, based on 2020 data from the Philippine Statistics Authority.   

MSMEs are closely intertwined with job generation in the Philippines. If we are to provide more jobs to more Filipinos, we have to grow the sector that accounts for more than half of the employment in the country,he added.    

The Federation of Free Workers (FFW) recently pushed for subsidized loans to MSMEs worth P100 billion to support the wage hike approved by different Regional Tripartite Wages and Productivity Boards for minimum wage earners.    

Areas that have approved wage increases include Metro Manila at P33, Western Visayas ranging from P55 to P110, Mimaropa at P35, and Soccsksargen at P32.   

While wage increases are welcome, generating jobs will bring more inclusive and sustainable growth, Mr. Concepcion said.  

The incoming administration must protect MSMEs as they will be key to job creation. It would be difficult for micro enterprises to manage the additional costs of wage increases. These micro enterprises live hand-to-mouth right now, and are still repaying their loans,he said.    

Increased economic activity will encourage large companies to step up their production, driving demand for workers and pulling up wages to entice them into their workforce,he added.    

Mr. Concepcion also emphasized that the countrys economic health goes hand-in-hand with vaccination rates and lower alert levels.    

With the elections now over, local government officials can resume focusing on vaccinations. A new administration always brings renewed confidence among investors. Our economy is doing very well but we need to generate more jobs,he said. Revin Mikhael D. Ochave