BoC seizes unregistered health products worth P31.5 million

April 25, 2022 | 8:12 pm

THE Bureau of Customs (BoC) said it seized counterfeit and unregistered health products valued at P31.5 million from two warehouses in Santa Cruz, Manila.

In a statement on Monday, the BoC said the seizures took place last week.

The BoC’s Customs Intelligence and Investigation Service-Intellectual Property Rights Division coordinated a team that included representatives from the Port of Manila, the National Bureau of Investigation, and the Armed Forces of the Philippines. One of the locations inspected was at Ongpin Street, and the other along Fernandez Street.

The seized goods carried brands like Lianhua Lung Cleansing Tea, Healthy Brain Pills, Gluta Lipo, Lidan Tablets, Nin Jiom Pei Pa Koa, Vita herbs, among others. These goods require clearance from and registration with the Food and Drug Authority.

Goods seized at the Ongpin Street warehouse were valued at P9.5 million, while the goods at the Fernandez Street location were valued at P22 million.

The bureau said an investigation is in progress for possible violations of the Customs Modernization and Tariff Act or Republic Act 10863, the Intellectual Property Code of the Philippines or Republic Act 8293, which deals with the infringement of copyright, and the Food and Drug Administration Act or Republic Act 9711.

The BoC said in a separate statement on Monday that the port of Subic also destroyed counterfeit cigarettes worth P38 million last week.

The container bearing the cigarettes was found to also contain counterfeit clothing. The shipment arrived the year before and was forfeited by the port for violations of National Resolution No. 079-2005, Section 1113(f) of Republic Act 10863, and Section 155 of Republic Act 8293.

The BoC said that the destruction of the cigarettes was carried out at an accredited facility in Marilao, Bulacan.

The bureau seized P3.89 billion in smuggled goods and destroyed P7.70 billion worth of forfeited goods as of the end of March.

The BoC posted collections of P643.56 billion in 2021, exceeding the target by 4.7%. The BoC aims to collect P671.66 billion in 2022. — Tobias Jared Tomas

RBEs of IT-BPMs remember their fiscal incentives all too well

April 25, 2022 | 8:12 pm

For two years during the pandemic, many of us worked from the comfort of our homes, enjoying the benefits of the work-from-home (WFH) arrangement and avoiding traffic and reducing transportation costs. However, this will come to an end for those working for Registered Business Enterprises (RBEs) of the Information Technology – Business Process Management (IT-BPM) sector, which started to return to office work on April 1.

Section 309 of the Tax Code requires that RBEs in economic zones or freeports be exclusively conducted or operated within the geographical boundaries of the zone or freeport. Any project or activity conducted or performed outside of the geographical boundaries of the zone or freeport is not entitled to incentives.

In relation to this, the Fiscal Incentives Review Board (FIRB) issued Resolution Nos. 19-21 and 23-21 that allowed RBEs IT-BPM to continue the WFH arrangement only until March 31, 2022, without compromising their fiscal incentives. The conditions to enjoy the WFH were as follows:

1. The number of employees under the WFH arrangement shall not exceed 90% of the total workforce that are directly and indirectly engaged in registered activity of the RBE and shall exclude third-party contractors.

2. The number of laptops and other equipment of an RBE outside the ecozone shall not exceed the number of its employees who are under WFH arrangement.

3. Bonds shall be posted for all the equipment deployed to ensure payment of taxes and duties, if any.

4. Revenues from exports shall be maintained regardless of the allowed ratio of employees who will work from home. Provided, that the current number of employees shall not be reduced even if the majority of their employees are working from home.

5. The RBE shall comply with the reportorial requirements and site inspection.

Noncompliance with the above conditions is considered a violation leading to suspension of the income tax incentive for the period of noncompliance. The RBE in the IT-BPM sector would be liable for a penalty equivalent to income tax using the regular rate of 20% or 25% during the months that it committed such a violation.

FIRB Resolution No. 006-22 clarified that the penalty for noncompliance with the provisions found in FIRB Resolution No. 19-21 will be effective from Sept. 13, 2021 until the expiration of the effectivity of FIRB Resolution No. 19-21 on March 31.

COMPUTATION OF PENALTY
Per BIR RMC No. 39-2022, the noncomplying RBEs in the IT-BPM sector are to continue to file their annual income tax return (AITR) using BIR Form No. 1702 EX for those with the Income Tax Holiday (ITH) incentive and BIR Form No. 1702-MX for those enjoying gross income tax (GIT) incentives with mixed transactions.

However, they are subject to additional penalties for the months during which they were not compliant with the FIRB conditions. Assuming that the RBE was not compliant between September and December 2021, the computation of penalty is illustrated as follows:

As discussed above, RBEs are to first file and pay based on the incentives that they enjoy. Thereafter, they are to compute the penalties equivalent to the regular income tax of 25% or 20% for the months they were not compliant. In the example above, the RBE enjoying ITH did not pay income tax for the whole year while the RBE enjoying GIT paid the 5% tax of P1.5 million for the entire year.

Considering that the violations occurred for four months, the regular corporate income tax is computed for the four months. Hence, the regular corporate income tax due is arrived at by computing for the entire year tax and then dividing by 12 months. The result is to be multiplied by the number of months that the RBE IT-BPM was in violation. In the illustration above, the RBE is subject to the regular corporate income tax of 25% computed at P1 million for the noncompliant four months.

Once the regular income tax due is computed, the prior payments made using the incentives are to be deducted and only the remaining tax will be due. In the case illustrated above, since the RBE did not pay income tax under the ITH scenario, the entire P1 million becomes payable. However, for the RBE enjoying 5% GIT, since it already paid P500,000 for the four months when it filed its AITR, only the remaining P500,000 is due when it pays the penalty.

MANNER OF FILING AND PAYMENT OF PENALTY
RMC 39-2022 stipulates the uniform use of BIR Form 0605 for the payment of penalties.

The RBE IT-BPM voluntarily paying the penalty is to indicate in the BIR Form 0605 ‘Others’ under ‘Voluntary Payment’ the phrase ‘Penalty pursuant to FIRB Res. No. 19-2021.’ The tax type code remains ‘IT’ and ATC is ‘MC 200.’

The payment is due within 30 days after the due date prescribed for the payment of income tax. Should the payment of penalties be made beyond the prescribed period, administrative penalties are to be imposed. The RBE IT-BPM may opt to voluntarily pay the penalties using the prescribed computation and manner of filing and payment discussed above. The voluntary payment of penalties for the violation of the WFH limit and the conditions set forth above are not an absolute guarantee that the RBE will not be subject of a BIR assessment. The benefit of paying voluntarily is that the voluntary payment made may be directly credited and deducted against the assessed deficiency taxes.

MOVING FORWARD
The illustration provided by the BIR covered the annual income tax filing for the affected RBE in the IT BPM sector for calendar year 2021.

However, as the first quarterly income tax return for 2022 is nearing, RBE IT-BPMs are now in a quandary on how to pay and file their first quarter return. Are they supposed to follow the prescribed procedure set forth in the RMCs? Will these RBEs be computing income tax payable using the regular rate if they were not compliant in the first quarter of 2022? Or will they continue to pay their quarterly income tax based on their incentive and pay the penalties in April 2023? Since the RMC is silent as to quarterly filings, is the computation of penalty done during annual preparation only?

The RMCs is also silent as to the suspension of other fiscal incentives available to IT-BPM RBEs. The FIRB resolutions specifically mention suspensions of their ‘fiscal incentive.’ However, the RMCs limit their discussion as to penalties relative to income tax incentives. Can we assume that the violation of the WFH conditions will not affect the VAT zero-rating of local purchases of these RBEs for as long as they keep their registration as registered export enterprises?

Is the prescribed computation of penalty already in lieu of other taxes that may arise in case of non-compliance? Since the RBE became subject to the regular corporate income tax for the noncompliant months, will the local business tax be also payable for the affected months? Take note that the 5% GIT already included the 2% tax due to the local government. Since the 2% tax is already paid to the local government, further payment is arguably no longer due even with the violation of the WHF. However, for those under ITH, there was no local business tax paid. Hence, will they now be subject to local business tax for the period that they become subject to regular corporate income tax.

If the RBE ITM BPM remains noncompliant after March 31, what penalties will be due? How will it affect the non-income tax incentives that they are enjoying?

For the affected RBEs, uncertainties still abound and further clarifications from the regulators would be most welcome to allow them to plan and strategize moving forward as they all strive to return to the new normal.

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.

Marie Abigail C. Geluz is a senior in charge from the Tax Advisory & Compliance division of P&A Grant Thornton, the Philippine member firm of Grant Thornton International Ltd.

pagrantthornton@ph.gt.com

Comelec changes format of final presidential, VP debates after muddle involving partner organizer

April 25, 2022 | 7:19 pm

Presidential-debates2-2022-PHILSTAR-MIGUEL-DE-GUZMAN — THE SECOND round of the Comelec-sanctioned presidential debates for the 2022 elections held April 3 was attended by nine of 10 candidates. The only one absent was Ferdinand “Bongbong” R. Marcos, Jr., who also skipped the first round. — PHILIPPINE STAR/ MIGUEL DE GUZMAN

THE SUPPOSED third and final round of official debates among candidates for the country’s top two positions in this year’s elections will be changed into a panel-interview format following a muddle involving the Commission on Election’s (Comelec) organizing partner, Impact Hub Manila.

The final debate was scheduled last weekend but had to be postponed due to Impact Hub Manila’s failure to fulfill part of its financial obligations to the venue, Sofitel Philippine Plaza Manila.

The new dates, April 30 for vice presidential bets and May 1 for president, were in conflict with the candidates’ schedules.

“The Commission on Elections, in partnership with the Kapisanan ng mga Brodkaster ng Pilipinas (KBP), has announced that the concluding event of the Pilipinas Debates 2022 Series will no longer be Vice-Presidential and Presidential Town Hall Debates,” Comelec said in a statement on Monday.

“In consideration of the inevitable scheduling conflicts as the candidates approach the homestretch of the campaign period, and as advised by the KBP, the COMELEC will now be adopting a Single Candidate/Team – Panel Interview format,” it said.

KBP, a non-government and non-profit organization of the Philippine broadcast media, held its own presidential forum in February that discussed topics such as unemployment, corruption, and foreign relations.

Election Commissioner George Erwin M. Garcia told reporters in a Viber message that the discussions will be pre-recorded and that Comelec would be in charge of production and editing.

“The debates will be aired between May 2 to 6 and all (candidates) will be entitled to a one-hour panel interview,” he said.

As for the Impact Hub Manila controversy, Mr. Garcia declined to give further comment as the investigation is ongoing.

“The presumption of innocence still stands until completion of the entire process,” he said in a Viber message.

Comelec Commissioner Rey E. Bulay told a press briefing on Monday that 14 departments of the election agency have submitted responses to the inquiry that he is leading.

He said it will take him a week to study the responses.

Comelec’s private contractor allegedly owes the venue P14 million.

“Unfortunately, the initiative between the two private companies encountered some misunderstandings,” Impact Hub Manila said in a statement dated April 23.

“While there have been incomplete reports as to the cause of the miscommunication, Impact Hub Manila will refrain from publicly divulging these matters and will endeavor to discuss them with Sofitel and other stakeholders privately.”

Senate President Vicente C. Sotto III, who is running for vice president, told a press briefing last Friday that he and his running mate Senator Panfilo “Ping” M. Lacson, Sr. might skip the debates, citing a conflict of schedule.

Mr. Garcia told reporters in another Viber message that Comelec would send out on Monday the invitations to the modified forum.

“We will adjust to where the candidates want the debates to be held and whether they would prefer the debates to be face to face or virtual,” he said in Filipino in a Viber message. — John Victor D. Ordoñez

Flyover for faster airport-Iloilo City travel to be opened soon

April 25, 2022 | 7:19 pm

Iloiloflyover-ILOILO-CITY-GOVERNMENT — ILOILO CITY GOVERNMENT

A FLYOVER that will decongest traffic between the Iloilo International Airport and Iloilo City is expected to be opened soon following Monday’s topping out ceremony.

“This is expected to cut travel time from Iloilo City to Iloilo International Airport in Sta. Barbara-Cabatuan towns and vice-versa from the usual 45 minutes to only 20 minutes,” the Iloilo City government said in a Facebook post of the ceremony attended by Ilonggo Senator Franklin M. Drilon and local officials.

The 453.70-meter is one of four flyovers, with a total cost of P1.2 billion, lined up for construction within the Metro Iloilo area beginning Jan. 2020.

The Metro Iloilo area covers Iloilo City, the neighboring towns of Pavia, Oton, Leganes, Santa Barbara, Cabatuan and San Miguel, and the neighboring island province of Guimaras.

Also on Monday, a formal groundbreaking was held for the River North Bank Road, which is intended to help decongest heavy traffic between the city and southern towns of Iloilo province.

Construction for the five-kilometer road, which will also be called Iloilo Sunset Boulevard, is ongoing, according to the project brief of the Department of Public Works and Highways-Western Visayas regional office.

It will cost about P751.57 million, including drainage structures, river bank protection, and lighting.

It will traverse between Barangay Tabucan in Iloilo City’s Mandurriao district and Barangay Cagbang in Oton town.

Iloilo City Mayor Jerry P. Treñas said the local government will handle the landscaping for the road project, which will also have walkways and bike lanes.

“This project aims for a sustainable and greener Iloilo. Its completion will boost further development in the city in the fields of tourism, economy and infrastructure,” the city government said. — MSJ

House, Senate probes sought on IP issues highlighted in Bukidnon shooting

April 25, 2022 | 7:17 pm

RESOLUTIONS have been filed in both chambers of Congress seeking investigations on a shooting incident in Bukidnon province during a protest activity of an indigenous peoples (IP) community that was attended by labor leader and presidential candidate Leodegario “Ka Leody” de Guzman on April 19.

“This violence and the attacks against indigenous people have been ongoing with impunity for quite some time now without resolution and proper intervention by the government,” Bayan Muna Party-list representatives said in House Resolution 2561.

Five members of the Manobo-Pulangihon IP community in Quezon town were injured after private security personnel shot at the group. The regional police office said last week that charges have been filed against the suspects.

“The recent shooting incident that includes the party of Ka Leody de Guzman is emblematic of how our justice system continues to fail them, an act which members of Congress should not countenance,” they added.

The Manobo-Pulangihon are asserting their claim on their ancestral domain, which they said has been illegally taken by a private firm that grows and exports pineapples.

Meanwhile, Senator Ana Theresia “Risa” N. Hontiveros-Baraquel has also filed a Senate resolution to probe the land-grabbing allegation.

“Land disputes have been a longstanding issue in our country that often end in violence,” she said in a statement on Monday.

“Such incidents are repeated because we do not have a proper policy that will finally end the violence, especially against our indigenous people.”

“It’s time we have proper legislation that can address this,” she added. — Alyssa Nicole O. Tan

Gatchalian plans to refile satellite access bill for internet service in all schools

April 25, 2022 | 7:15 pm

A SENATOR on Monday promised to pursue internet connection in all public schools if he wins his reelection bid in May by refiling a bill that will further liberalize the use of satellite technology.

“We will continue to promote internet access in every public school,” Senator Sherwin T. Gatchalian, who heads the Senate basic education committee, said in Filipino in a statement.

“We will also ensure that our teachers and students are prepared for the wider use of technology when it comes to learning and teaching,” he added.

Mr. Gatchalian filed last year Senate Bill 2250 or the Satellite-Based Technologies for Internet Connectivity Act of 2021, but the measure remained pending in Congress as of February this year.

Under the measure, government and volunteer organizations as well as public and non-profit private institutions will be allowed to own and operate satellite-based systems to augment internet access, especially in remote areas.

He also seeks to file another bill that will speed up the digital transformation of the basic education sector by enhancing the information and communications technology capacity of the education department.

Citing a report from the Asia Foundation in 2019, the senator said 74% of public schools in the Philippines have no internet connectivity. The 2019 National ICT Household Survey also showed 82% of Filipino households do not have access to the internet.

“I believe that even after the pandemic, blended learning will be part of the new normal, so we must expand the use of the internet to deliver quality education,” he said. — Alyssa Nicole O. Tan

De Lima calls for Senate probe on implementation of 4Ps, cash aid programs

April 25, 2022 | 7:14 pm

A SENATOR on Monday filed two separate resolutions urging the appropriate Senate committees to probe the supposed lapses of the Department of Social Welfare and Development (DSWD) in implementing the government’s conditional cash grant program and pandemic financial aid distribution.

Senator Leila M. de Lima, who is seeking reelection, filed Senate Resolutions 1000 and 1001 to determine if the targeted beneficiaries did receive the assistance and to explore possible revisions to the law to improve implementation.

The conditional cash grant program, which has been institutionalized through a law and intended as a poverty-alleviation measure that also involves improvements in health and education, is known as the Pantawid Pamilyang Pilipino Program (4Ps).

“Information recently gathered from some beneficiaries indicates that there were possible lapses in the implementation of the program, including, but not limited to, delayed monthly financial benefits as well as reduction in the amounts received in many areas covered by the Program nationwide,” Ms. De Lima said in a statement.

Moreover, the senator said the proposed investigation will help allay public fears and dispel rumors that the legislation is being used for politicking.

“This issue needs to be thoroughly investigated to protect the beneficiaries of 4Ps. They should not fall prey to fake news and go through concerns about the benefits of 4Ps because of the self-interest of some who want to stay in power,” Ms. De Lima said.

As for Senate Resolution 1001, the senator said it is important to determine whether DSWD is capable of delivering its services and programs, which has become more crucial amid a pandemic.

The pandemic response cash aid is called social amelioration program (SAP).

“Given the DSWD’s crucial role in poverty alleviation, it can ill-afford any setbacks or inefficiencies in the implementation of its key social protection program,” she said.

“It behooves the Senate to ascertain whether the DSWD still has the capacity to ensure that none of (the) programs are compromised by reason of institutional weaknesses brought about by the various duties it has been tasked to fulfill above and beyond its current mandate,” she added.

The DSWD has been flagged several times by the Commission on Audit (COA), said Ms. De Lima.

In the COA 2020 report, P780 million of the agency’s funds were unutilized due to an “insufficient validation process.” These were allocated for cash assistance to pandemic-hit Filipinos and SAP overpayments to more than 20,000 beneficiaries.

State auditors also flagged DSWD’s oversight in the implementation of its Assistance to Individuals in Crisis Situation, which resulted to deficiencies of around P722.8 million and certain “inappropriately documented” DSWD funds for former armed rebels. — Alyssa Nicole O. Tan

Brandon Ingram, Pelicans tie Suns in playoff series

April 25, 2022 | 7:00 pm

BRANDON Ingram scored 30 points and Jonas Valančiūnas added 26 points and 15 rebounds as the host New Orleans Pelicans defeated the Phoenix Suns 118-103 on Sunday night to even their first-round playoff series 2-2.

Game 5 is set for Tuesday in Phoenix.

Ingram scored 16 points as the Pelicans outscored the Suns 35-23 in the third quarter. Valančiūnas finished with a career playoff high in points, CJ McCollum scored 18 and Herbert Jones, Jr. 13.

Deandre Ayton scored 23 points, JaVale McGee had 14, Cameron Johnson 13 and Jae Crowder 11 to lead the top-seeded Suns. Chris Paul had 11 assists, but scored just four points on 2 of 8 shooting.

The Suns remained without leading scorer Devin Booker, who suffered a hamstring injury in Game 2.

Ingram made three straight baskets then assisted on consecutive baskets by Valančiūnas and Jaxson Hayes to start the third quarter. The resulting 10-2 run gave the Pelicans a 59-53 lead.

New Orleans led by as many as seven before Crowder made three free throws to trim the lead to 65-63.

Devonte’ Graham made two free throws to give the Pelicans their biggest lead to that point at the end of the third quarter, 84-74.

Phoenix scored the first five points of the fourth quarter, but New Orleans rebuilt the lead to nine.

Landry Shamet’s jumper pulled the Suns within 89-85 before Valančiūnas answered with seven straight points. Jones scored three and Jose Alvarado made two free throws to complete a 12-0 run that gave the Pelicans a 101-85 lead.

Crowder’s steal and layup ended a three-minute scoring drought for the Suns and got them within 14 points, but they couldn’t get any closer.

The Pelicans led for most of the first quarter and finished the period with a 25-22 edge as Ingram scored 11 points. Ayton had 10 points, but the Suns missed all five of their 3-point attempts.

McCollum made three baskets to help New Orleans take its largest lead of the half at 39-31.

The Pelicans didn’t make a field goal during the final six minutes of the half. Phoenix pulled even on a basket by Cameron Payne, and Crowder’s 3-pointer helped provide a 51-49 half time lead. — Reuters

Liverpool backs on Manchester City’s tail after derby win over Everton

April 25, 2022 | 6:59 pm

LIVERPOOL, England — Divock Origi came off the bench to make the difference as Liverpool secured a hard-fought 2-0 win over Everton in a feisty Merseyside derby on Sunday to close the gap at the top of the Premier League standings back to one point.

As well as keeping Liverpool in the title chase, a point behind leaders Manchester City, the result left Frank Lampard’s Everton inside the relegation zone, in 18^th place, two points behind Burnley, who have played one game more.

After City had opened up a four-point lead over Liverpool at the top with a 5-1 demolition of Watford on Saturday, Jürgen Klopp’s side struggled to break down Everton in a bad-tempered first half at Anfield.

Everton continued to hold their own in a raucous derby atmosphere until, with the first shot on target from either side in the match, Scottish fullback Andy Robertson headed Liverpool in front in the 62^nd minute.

Mohamed Salah combined with substitute Origi before floating a cross to Robertson, who headed past the diving Jordan Pickford.

Demarai Gray then went within inches of a stunning equalizer before substitute Origi finally ended all hope of an Everton comeback with a goal five minutes from time to put the game to bed.

Luis Diaz tried a bicycle-kick volley from a Jordan Henderson cross and the ball bounced to Origi, who headed home from close range.

The Belgian, a fringe player for most of his time at Anfield, has now scored six goals in nine Merseyside Premier League clashes.

His introduction with Diaz, when the game was goalless, proved to be a masterstroke by Klopp although Everton felt they should have had a penalty before that change.

The lively Anthony Gordon went down under a challenge from Joel Matip in the 53^rd minute but his appeal was waved away by referee Stuart Attwell.

Klopp felt Gordon had no case and should have been booked but was relieved with his side’s second-half improvement.

“Thank God, the game has two halves. We didn’t play particularly well in the first half. They made it uncomfortable but we didn’t get in behind the last line. We didn’t have enough movement,” said the German.

“We weren’t quick enough. We passed the ball into the area where they had nine players. Second half, we were much more direct and caused them much more problems. The goals were wonderful.”

A 12^th win in their last 13 league games, moved Liverpool on to 79 points from 33 matches, one behind City, who must slip up if Liverpool are to win back their Premier League crown.

Liverpool faces a Champions League semifinal, first leg, at home to Villarreal on Wednesday.

Everton can take heart from a spirited performance, but their away form leaves them facing a real battle for top-flight survival. The Toffees have lost eight consecutive away matches in all competitions for the first time since 1948.

“The result is (disappointing) but the performance isn’t,” said Lampard. “I’m very pleased and proud of the work ethic. We didn’t get the clinical finishes at 0-0. If we take one of those chances, counterattacking behind their line… I can’t ask for any more of the players.”

Burnley’s 1-0 win over Wolves left Everton in 18^th place on 29 points from 32 games with the Clarets on 31 points from 33 games.

“We’ll give everything until the end,” said Lampard. — Reuters

Teenager Alcaraz mirrors Nadal with Barcelona crown

April 25, 2022 | 6:59 pm

BARCELONA — Spanish teenager Carlos Alcaraz captured the fourth title of his young career by beating eighth seed Pablo Carreno Busta 6-3, 6-2 in the Barcelona Open final on Sunday, hours after winning a grueling semifinal that was postponed due to rain.

The 18-year-old will enter the top 10 of the world rankings on Monday at the same age, on the same date and after a triumph in the same tournament as compatriot and 21-times major winner Rafa Nadal did in 2005.

The US Open quarterfinalist joins countrymen including Nadal, coach Juan Carlos Ferrero and Carlos Moya in lifting the trophy in the ATP 500 claycourt tournament.

“It means a lot. I’ve watched this tournament since I was a kid. I always wished to play in this tournament and of course be able to win this tournament,” Alcaraz said. “I’m really happy to be part of the (historic) Spanish list.”

His singles tally stands at four titles following triumphs at Miami and Rio de Janeiro this year and a victory at Umag last July, when he became the youngest tour-level champion since Kei Nishikori claimed the title at Delray Beach in 2008.

Alcaraz is projected to rise as high as number nine when the latest ATP rankings are released.

The Next Gen ATP Finals champion had to work hard for his latest crown, with the semi-finals at Barcelona pushed to Sunday because of rain on Saturday and Alcaraz saved two match points to overcome Alex de Minaur 6-7(4), 7-6(4), 6-4.

His victory in three hours and 40 minutes earned him a title clash with mentor Carreno Busta.

“It’s tough to play a final this afternoon after this match, after this week, but it’s a final,” Alcaraz said earlier.

“You have to give 100%, fight until the last ball. It’s no time to be tired, you have to fight like the first day.” — Reuters

Grayson Allen, Giannis Antetokounmpo power Bucks past Bulls

April 25, 2022 | 6:58 pm

GRAYSON Allen continued to torture the host Chicago Bulls with 27 points off the bench in 28 minutes, Giannis Antetokounmpo scored 32 more and the Milwaukee Bucks completed a two-game road sweep with a dominant 119-95 victory in Game 4 of their Eastern Conference playoff series on Sunday afternoon.

The third-seeded Bucks, who have won 15 of their last 17 first-round playoff games, own a 3-1 series lead and will go for the clincher in the best-of-seven series on Wednesday night in Milwaukee.

Getting increased playing time in the absence of injured Khris Middleton, Allen shot 10-for-12 overall and 6-for-7 on 3-pointers en route to his second straight postseason career-high.

After totaling just three points in the first two games of the series, Allen exploded for 22 points in Friday’s 111-81 win at Chicago.

Antetokounmpo chipped in with 11-for-22 shooting from the field, helping the Bucks scorch the nets to the tune of 52.3%. The Most Valuable Player candidate completed his third double-double of the series and 44th of his postseason career with a game-high 17 rebounds.

Attempting to rebound from a defeat as they had in Game 2 in Milwaukee to draw even, the Bulls hung within 25-24 into the second minute of the second quarter before falling gradually behind.

The Bucks’ biggest push occurred over the final 2:39 of the period, when Allen contributed two- and 3-point hoops to an 8-2 run that turned a nine-point game into a 56-41 halftime advantage.

Chicago suffered a key blow during that stretch when Alex Caruso took a Jevon Carter forearm in the face and had to leave the game. Caruso had a bloody nose as he went to the locker room, was examined for a concussion and did not return.

The sixth-seeded Bulls got no closer than eight in the second half.

Antetokounmpo also found time for seven assists and two blocks, while Jrue Holiday had 26 points and seven assists and Bobby Portis 14 points to complement 10 rebounds.

Holiday added 5-for-8 accuracy on 3-pointers to Allen’s 6-for-7, helping Milwaukee go 17-for-33 and outscore the hosts 51-27 points advantage from deep.

DeMar DeRozan finished with 23 points for Chicago, while Zach LaVine (24 points, 13 assists), Patrick Williams (20 points, 10 rebounds) and Nikola Vucevic (11 points, 10 rebounds) all recorded double-doubles.

The Bulls have never rallied to win a playoff series after falling behind 3-1. — Reuters

Rublev outlasts Djokovic to claim Serbia Open crown

April 25, 2022 | 6:58 pm

WORLD number one Novak Djokovic’s barren title spell in 2022 continued as he went down 6-2, 6-7(4), 6-0 to Russian Andrey Rublev in the final of the Association of Tennis Professionals (ATP) 250 Serbia Open in Belgrade on Sunday.

Playing his second tournament on clay this season after being knocked out by Alejandro Davidovich Fokina in Monte Carlo earlier this month, Djokovic was off to a slow start as second seed Rublev broke him twice to clinch the opening set 6-2.

Djokovic had prevailed from a set down in his last three matches and the 20-times major winner, cheered on by a capacity home crowd, raised his game in the second set to take the tie-breaker despite earlier squandering five set points on the Rublev serve.

The Serbian missed a chunk of the early season, including the Australian Open as well as ATP Masters 1000 events in Miami and Indian Wells, due to his refusal to get vaccinated against coronavirus disease 2019 (COVID-19) — and his lack of match practice showed in the deciding set on Sunday.

Rublev galloped to an early lead and barely gave his opponent a chance as he closed out the match with a powerful forehand winner for his first win over Djokovic and 11^th career title.

“It was unfortunate that in the third set I really ran out of gas,” Djokovic told reporters. “I couldn’t deliver more of a fight but congratulations to Andrey on another great week.”

The 34-year-old added that his surrender in the final set could have been down to a recent illness that also caused him trouble in the second-round defeat in Monte Carlo.

“I didn’t like the feeling towards the end of the second set, and basically the entire third set was similar to what I was experiencing in Monte Carlo. Whether or not it is due to that illness I had or something like that, I don’t know,” he said, adding that the problem wasn’t related to COVID-19.

“At least this bad feeling came in the fourth match rather than the first. Things are progressing slowly but surely.” — Reuters