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Lawyers confirm people’s right to informed consent on vaccination

PHILIPPINE lawyers have confirmed that people have the right to informed consent before being vaccinated against the coronavirus disease 2019 (COVID-19).   

Integrated Bar of the Philippines (IBP) National President Domingo Egon Q. Cayosa said the government’s recent policy of non-disclosure of the COVID-19 vaccine brand in inoculation schedule announcements should not apply before the actual jab.   

“Non prior public disclosure of vaccine brand may be a practical measure only to avoid delays, undue hedging and over-extended lines for a preferred brand in the government’s free vaccination program,” Mr. Cayosa said in a statement on Monday.

“It does not and should not take away the right to informed consent as the citizen must be individually appraised before vaccination about the brand and other details to enable him/her to intelligently consent to or decline the offered vaccination,” he said.

The national task force managing the COVID-19 response clarified on Friday that people will be informed of the vaccine brand to be administered to them at the vaccination site.   

“Everyone will be properly informed at the site of the actual vaccine to be administered before he/she is made to sign the corresponding consent form,” Justice Secretary Menardo I. Guevarra, a member of the task force, told reporters Friday.

“The person concerned will not be compelled to take the jab if upon medical advice he/she believes that another vaccine is more suitable to his/her condition,” he added. — Bianca Angelica D. Añago

Skyway 3 Quirino southbound exit now open to Class 1 vehicles

COMPANY HANDOUT

SAN MIGUEL Corp. (SMC) announced on Monday that it has opened the southbound Quirino exit of its Skyway Stage 3 expressway, but limited to Class 1 vehicles, which include cars, vans and others below seven feet.

With the opening of the Quirino exit, motorists coming from Balintawak and Quezon Avenue can now reach Manila in “less than 20 minutes” from more than an hour without traffic, the company that funded and built the elevated expressway said in an e-mailed statement.

“This will redound to relief from congestion and faster and easier commutes for many of our countrymen on our major thoroughfares,” said SMC President Ramon S. Ang.

The elevated expressway is seen to reduce travel time from the South Luzon Expressway in Alabang to the North Luzon Expressway to about 30 minutes from about three hours. — Arjay L. Balinbin

Gov’t remains confident Marawi City will be rebuilt before Duterte steps down 

THE PRESIDENTIAL Palace on Monday expressed confidence that the war-ravaged city of Marawi in the southern Philippines can be rebuilt before President Rodrigo R. Duterte steps down in 2022.   

Despite delays, the President can still fulfill his promise of rehabilitating Marawi four years after a five-month battle between government forces and local terrorist groups allied with the Islamic State left the city in ruins, his spokesman Herminio “Harry” L. Roque, Jr. told a televised news briefing on Monday.

“We have roughly a year bago po matapos ang termino ng Presidente (before the end of the President’s term) and I think the target can be met,” he said.

Speaking before Marawi residents last year, the President said rebuilding the war-torn city was not an “easy task,” noting that the clearing of explosives delayed the process in the initial stage.

He said it might take some time “before we can really reach the ideal place that we would call home.”

The President assured that the government has the funds for the city’s rehabilitation. — Kyle Aristophere T. Atienza

S&T dep’t to set up more small-scale wastewater treatment facilities in Davao Region

THE DEPARTMENT of Science and Technology’s (DoST) Davao office is planning to set up more small-scale wastewater treatment facilities within the region in the country’s south, targeting both public establishments and private enterprises.

The treatment facilities will use the Vertical Helophyte Filtration System (VHFS) technology that allows filtration and reuse of wastewater.

The European-developed VHFS has already been adopted for domestic use at a community along the Davao River and the Davao City-Maa slaughterhouse.

Davao Region, composed of five provinces and the independent city of Davao, does not have a sewerage system.

DoST Regional Director Anthony C. Sales, in a virtual briefing last week, said they are already working with the different local government units for setting up VHFS projects in the various slaughterhouses, public markets, and schools.

He said they are also offering the low-cost system to micro, small and medium enterprises.

“With this technology, we want to help the government, especially the Department of Environment and Natural Resources (DENR), entrepreneurs and even households comply with DENR standards on wastewater… so that the environment will not be negatively impacted,” he said. — Maya M. Padillo

Bayanihan III budgets P10B for displaced OFWs’ temporary jobs

THE PROPOSED third stimulus package will allocate P10 billion to provide temporary employment to repatriated overseas Filipino workers (OFWs) and additional funds for the testing of returned workers and those leaving to work overseas.

The substitute bill for the Bayanihan to Arise as One Act tasks the Department of Labor and Employment with finding temporary employment for displaced OFWs.

The measure likewise allocates P400 million for swab tests for migrant workers.

“To help facilitate the safe return to their place of residence or their immediate deployment for overseas employment, seafarers and OFWs shall be entitled to free swabbing and reverse transcription-polymerase chain reaction (RT-PCR),” according to the bill.

A study by the International Organization for Migration released last week indicates that 83% of OFWs remain unemployed three months after repatriation. They also face financial difficulties with 59% of them not receiving separation pay and 17% not receiving their final salary.

Help for displaced OFWs is welcome and should be expanded, UnionBank of the Philippines, Inc. Chief Economist Ruben Carlo O. Asuncion said.

“I think if the fiscal support can be increased further and distributed effectively, then this would certainly alleviate the plight of our ‘modern day heroes.’ They have helped the economy throughout the years, and I think it’s just appropriate to help them in their most difficult times,” Mr. Asuncion said in an e-mail.

Asian Institute of Management Economist John Paolo R. Rivera said OFWs should be given higher priority for vaccination to ensure they are not turned away when they trave. They are currently classified as A4, or among the essential categories.

“From an economic perspective, waiting for the A1, A2, A3 to believe in COVID vaccination has social costs. Vaccine hesitancy of those in the priority list deprives those who are willing to be vaccinated peace of mind, safety, security, even employment — case in point, our OFWs who produce remittances,” Mr. Rivera said in a Viber message. He added that prioritizing OFWs will increase their likelihood of deployment.

Health Undersecretary Maria Rosario S. Vergeire said on Monday that about 4 million doses have been administered. Meanwhile, around 950,000 individuals have completed two doses, equivalent to 0.88% of the population, according to a Johns Hopkins University database.

The proposed Bayanihan to Arise as One Act, known informally as Bayanihan III, will appropriate P405.6 billion to pump-prime the recovery with support for families and businesses. It has been approved by the House Committee on Economic Affairs and Social Services. — Luz Wendy T. Noble

Exporters call China registration rules a non-tariff barrier

REUTERS

AN EXPORT industry group said China is imposing non-tariff barriers via its requirement for exporters shipping food to China to register with the Mainland government.

China last year notified the World Trade Organization (WTO) of proposed regulations that would require food manufacturers, processors, and storage facilities to register before exporting their goods to China.

The rule, China said in its notification, is intended to ensure food safety and protect consumers.

“That’s an imposition of a non-tariff barrier, which makes exporting to China more difficult,” Philippine Exporters Confederation, Inc. (Philexport) Chairman George T. Barcelon said in a mobile message on Monday.

“The DTI (Department of Trade and Industry) will be requested to intervene for the removal of such a requirement.”

Philexport in a statement Friday said that the DTI has invited its members to a consultation to discuss the possible effects of the regulation on the export industry.

In a letter sent to the WTO in March, the US said it is urging China to carefully consider the implementation of what it called restrictive regulations, which it said have no clear food safety benefit.

The US said that the measure, along with possible new export inspection and quarantine rules, could affect all food products regardless of the risk they pose.

“We anticipate that these draft measures, if implemented, would likely create major trade disruptions for every country that exports food and agricultural products to China, and especially for developing countries whose competent authorities may have limited capacity to meet China’s proposed requirements,” the US said.

Set to take effect next year, the registration measure will cover all food products except additives.

Depending on the type of food, companies must either be recommended by their country’s authority for registration or register directly with Chinese customs. Each country’s food safety management system must pass China’s assessment. — Jenina P. Ibañez

House committee approves bill creating 3-year development plan for domestic auto industry

A HOUSE committee has approved a bill that will generate a development plan for domestic auto manufacturing, while providing a boost to the auto marts makers suplying it.

On Monday, the House Committee on Trade Industry approved an unnumbered substitute bill to House Bill 1833 or the proposed Philippine Motor Vehicle Manufacturing Industry Act. 

“There is a motion (to approve) the substitute bill, duly seconded and there being no objection, the motion is approved,” according to Navotas City Rep. John Reynald M. Tiangco, the committee’s chairman.

The bill authorizes three-year planning for the industry, culminating in a document known as the National Motor Vehicle Manufacturing Development Plan, to be prepared by the Board of Investments (BoI).

Quezon City Rep. Jesus C. Suntay, headed of the technical working group that evaluated the bill, said the measure hopes to build up the domestic open industry to the point where it is integrated with the global auto industry.

“The objective of the bill is first to develop a comprehensive policy that will accelerate the sound development of the Philippine motor vehicle manufacturing industry thereby contributing to capital formation, technology transfer, technical skills development and employment generation,” Mr. Suntay said at the hearing.

The bill also provides for investment incentives for motor vehicle manufacturers registered with the BoI such as income tax holidays, deductions for training expenses, and the opportunity to carry over net operating losses, among others. — Gillian M. Cortez

DoE calls stake sale in Malampaya operator a ‘private transaction’

PHILSTAR

THE Department of Energy (DoE) said Monday that the sale of Malampaya gas field operator Shell Philippines Exploration B.V.’s (SPEx) participating interest to Udenna Corp. unit Malampaya Energy XP Pte Ltd. is a private transaction, but added that it has the power to approve the deal.

Shell Petroleum N.V. signed an agreement with Malampaya Energy for the sale of its 100% stake in SPEx, which holds a 45% operating interest in petroleum service contract (SC 38), which includes the Malampaya gas field.

On Thursday, Shell said that the sale’s base consideration is $380 million, with additional payments of up to $80 million between 2022 to 2024 contingent on asset performance and commodity prices.

“The DoE did not take part in the decision of SPEx to sell, the bidding or negotiations that ensued, and its outcome…. Any agreement between (the) Udenna Corp. unit and SPEx on the acquisition of SPEx’s 45% participating interest in SC 38 is a private business transaction between the parties,” it said in a statement on Monday.

It said the SC 38 Malampaya consortium is governed by the joint operating agreement, which states that all parties must first agree to the sale of any or all participating interests.

Once the consortium completes the transaction, it will be reviewed by the department for approval in line with the Oil Exploration and Development Act of 1972 or Presidential Decree No. 87.

“The DoE will, accordingly and judiciously, evaluate the legal, financial, and technical aspects of the transaction, and its impact on the obligations of the consortium to the Philippine government,” the department said.

In a statement last week, Senator Sherwin T. Gatchalian urged the Energy department to disclose its plans and programs for Malampaya in light of the Shell-Udenna agreement and the upcoming expiration of the consortium’s contract in less than three years.

On Thursday, Mr. Gatchalian, who chairs the senate committee on energy, said the panel will conduct an inquiry into the sale of the SPEx stake, and the basis for any DoE decision to approve the sale.

“It is critical for the DoE to ensure that whoever gets hold of Shell’s interest should have, not just similar experience or capacity, but more so the technical, financial and legal capability to operate the Malampaya project or to be a service contractor,” he was quoted as saying.

Earlier, Mr. Gatchalian said the remaining reserves of the Malampaya project will be depleted by the first quarter of 2027, citing estimates from the Energy department.

Other firms that hold interests in SC 38 are UC38 LLC, a Udenna Corp. subsidiary, with 45%, and Philippine National Oil Co. Exploration Corp. with 10%. — Angelica Y. Yang

House committee approves bill extending term of joint energy commission

THE HOUSE Committee of Energy approved a bill that will extend the term of the joint congressional energy commission (JCEC), an oversight body in charge of implementing energy-sector laws, after the extension was backed by various agencies and stakeholders Monday.

House Bill (HB) 9312 seeks to remove the expiration period of the JCEC, which is set to end its term on June 26 by amending a section in the electric power industry reform act of 2001 (EPIRA).

“The removal of the expiration period of the JCEC will also allow us, House and Senate members of the JCEC, to conduct the oversight functions of regularly monitoring the implementation, not only of the existing laws but also the laws that we will pass during our term,” Vice-Chairman of the House Committee on Energy Presley C. De Jesus said during the committee’s virtual deliberations Monday.

Supporters of the extension included the Energy Regulatory Commission (ERC) and Independent Electricity Market Operator of the Philippines (IEMOP), which were represented at the hearing.

“We interpose no objections to the proposed deletion of the expiration period of the JCEC. In our experience and as provided, we have seen that JCEC… can effectively initiate collaboration among concerned government agencies in the electric power industry, especially if there is an issue that (an) agency cannot seem to agree on,” ERC Chairperson and Chief Executive Officer Agnes VST Devanadera said.

She said the commission is also able to tackle issues related to competitive bidding, outages and loopholes in current law.

IEMOP Head of Corporate Strategy and Communications Isidro E. Cacho, Jr., said that the removal of the expiration date will benefit “all stakeholders and Filipino consumers.”

During the meeting, Association of Philippine Electric Cooperatives Representative Sergio C. Dagooc asked to include an additional provision amending the JCEC’s oversight role to cover “all existing energy laws at the (EPIRA) act’s time of effectivity including but not limited to the Oil Exploration and Development Act of 1972 and the Downstream Oil Industry Deregulation Act of 1998, except the Biofuels Act of 2006.”

He said the Biofuels Act has a separate oversight body.

HB 9312 was subsequently approved after one hearing, according to Pampanga Rep. Juan Miguel M. Arroyo, who chairs the House’s energy committee.

The JCEC was previously known as the Joint Congressional Power Commission (JCPC). The JCPC was renamed to reflect the expansion of its oversight powers over the entire energy sector after the Energy Efficiency and Conservation Act was passed in 2019. — Angelica Y. Yang

Bayanihan III bill elevated to House plenary

PHILSTAR

THE House of Representatives began plenary deliberations on the proposed P405.6 billion Bayanihan to Arise as One law, known informally as Bayanihan III, with little more than a week remaining before Congress adjourns.

Legislators sponsored the measure to the House floor late Monday, after the measure was approved jointly by the House Committees on Economic Affairs and Social Services that morning.

“I appeal to the members of Congress (to) pass this swiftly because this is what we see that our people need,” AAMBIS-OWA Party-list Rep. Sharon S. Garin said during her sponsorship speech.

Congress resumed session on May 17, naming the passage of Bayanihan III as a top priority for approval before sine die adjournment on June 2. As of Monday, the bill has the support of 293 of the 300 members of the House of Representatives, who had signed on as co-authors.

Marikina City Rep. Stella Luz A. Quimbo, the bill’s original author, said during her plenary sponsorship, “I speak for all the authors of this measure when I declare our main objectives: We want the poor to have food on their tables and money in their pockets. We want businesses to survive. We want government to have the needed power to control the spread of COVID and achieve herd immunity. We want the most critically impacted sectors to arise, and with their contributions, along with our collective will and dynamism as a people, re-engage the engines of the national economy. Inclusiveness is the only path to true recovery.”

The bill contemplates giving out P1,000 each to the entire population of 108 million, regardless of social class or standing.

The bill will also seek to provide relief for workers displaced due to the pandemic; businesses whose operations were impacted by the economic downturn; areas hit by disasters; and allowances and aid for critical sectors affected by current restrictions on business operations.

Albay Rep. Jose Ma. Clemente S. Salceda said the bill can be funded.

“First, Bayanihan III already meets the constitutional requirement that the proposal be supported by funds to be raised by revenue proposed in the same bill. The question of presentation of certification of availability of funds is superfluous because the proposal meets the condition that a special appropriations bill be supported ‘by funds … to be raised by a corresponding revenue proposed therein,’” he said during his sponsorship speech to the plenary.

These funding sources include provisional advances by the Bangko Sentral ng Pilipinas (BSP) to the National Government not exceeding 10% of the average income of the government between 2018 and 2020; expanding the minimum required remittances of government-owned and -controlled corporations (GOCCs); and giving the President the authority to withdraw capital from GOCCs.

Ms. Quimbo said in a briefing Monday that the bill will also reallocate funds from the 2020 and 2021 national budgets but will not touch those on projects that are being implemented or have logged significant work in progress.

“We will realign funds from those that are not essential spending items such as discretionary travel,” she said, noting that one of the guiding principes is “not discontinue programs that are already fully implemented.”

The bill will also direct the National Economic Development Authority to create a long-term plan to develop economic resilience to prepare the economy for any future crisis. — Gillian M. Cortez

IRR on tax incentives: CREATE-ing life and hope for all

Filipinos have grown accustomed to celebrating festivities. However, things changed when the pandemic set in. Towards the close of the first half, it seems many celebrations have been called off due to safety concerns and travel restrictions. Without the pandemic, many would have been busy preparing for the Flores de Mayo and the Santacruzan.

Despite the low-key nature of celebrations this year, there is reason for businesses to hope this month. Notwithstanding the pandemic, the government remains determined to attract more foreign investment through key legislative like the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act. The new law, which became effective on April 11, 2021, is expected to help bolster economic growth following the pandemic.

Recently, the much-awaited draft of the Implementing Rules and Regulations (IRR) on Tax Incentives was released by the Department of Finance. It contains, among others, details on new tax incentives awaiting investors, as well as the expanded functions of the Fiscal Incentives Review Board (FIRB) as overseer of the grant of investment incentives and the delegated authority given to Investment Promotion Agencies (IPAs).

AVAILABLE TAX INCENTIVES
The CREATE Act provides for the following incentives to registered business enterprises:

1. Income Tax Holiday (ITH) for four to seven years

2. Special Corporate Income Tax (SCIT) equivalent to a tax rate of five percent (5%) based on the gross income earned (GIE) for ten years, in lieu of all national and local taxes

3. Enhanced Deductions for five or 10 years

4. Customs duty exemptions on imports of capital equipment, raw materials, spare parts, and accessories

5. Value-Added Tax zero rating and exemption

For an export enterprise with the option to avail of either the SCIT or enhanced deductions, the draft IRR states that the option shall be exercised by the business enterprise at the time of the application for registration of the project. Such an option is irrevocable.

CONFLICTING ISSUES ON THE EXCLUSIVE LIST OF DIRECT COSTS IN THE IRR
Under the draft IRR, the enumeration of direct costs that are deductible from the GIE shall be exclusive. However, the Supreme Court, in its decision in the case of Commissioner of Internal Revenue vs. East Asia Utilities Corp. (G.R. No. 225266, Nov. 16, 2020), ruled that the list of direct costs that are deductible from the gross income of enterprises registered under the Philippine Economic Zone Authority or PEZA is not exclusive. The decision is consistent with Section 24 of the PEZA Law which states that costs and expenses directly related to the enterprise’s PEZA-registered activities, which are not administrative, marketing, selling and/or operating expenses or incidental losses, are allowed as deduction from gross income. I remain hopeful that the final IRR clarifies this part to properly guide registered business enterprises (RBEs).

ADDITIONAL TAX INCENTIVES
Projects or activities located in areas recovering from armed conflict or a major disaster and projects or activities relocated from the NCR are entitled to an additional two years of ITH and additional three years of ITH to commence at the completion of the relocation of operations, respectively, subject to certain conditions as specified in the Act.

PENDING ISSUANCE OF THE SIPP AND ITS VALIDITY
To be eligible for incentives, the activity must be listed in the Strategic Investment Priority Plan (SIPP). The validity of the SIPP is three years from its issuance. The 2020 Investment Priorities Plan under Memorandum Order No. 50, signed by the President on Nov. 18, 2020, shall be applied until the publication of the SIPP under the CREATE Act.

SUFFICIENCY OF THE CERTIFICATE OF REGISTRATION (COR) AND THE CERTIFICATE OF ENTITLEMENT TO TAX INCENTIVES (CETI)
During the public consultation on the draft IRR on tax incentives, it was also made clear by the DoF that the COR and CETI are sufficient basis for the grant of tax incentives. This means that a prior ruling from the BIR will not be required before an RBE may qualify for incentives.

TRANSITORY PERIOD
Projects that were registered prior to the effectivity of the CREATE Act may be registered and entitled to incentives granted under the CREATE Law, subject to the criteria and conditions set forth in the SIPP. Here, the RBE shall surrender its COR or CETI, as applicable.

RBEs whose projects were granted only an ITH prior to the effectivity of the CREATE Law will be allowed to continue with such availment for the remainder of the ITH, as specified in the terms and conditions of registration. RBEs whose projects were granted an ITH prior to the effectivity of the CREATE Act and those that are entitled to the 5% tax on GIE incentives after the ITH, shall be allowed to use the ITH for the period specified in the terms and conditions of their registration. They may then avail of the 5% tax on GIE for 10 years. On the other hand, RBEs currently availing of the 5% tax on GIE granted prior to the enactment of the CREATE Law shall be allowed to continue availing of the tax incentive at the rate of 5% for 10 years.

The period of availment of 10 years is reckoned from the effectivity of the CREATE Act. I am also hoping that the final IRR will include sample computations and scenarios for the transitions.

With the recent developments in our tax system, I can see how the initiatives of the government might foster a more equitable tax incentive system, thereby promoting inclusive growth and the generation of jobs and opportunities. Much depends on ensuring access to and ease of the granting of tax incentives, especially for applicants in less-developed areas.  For now, we hope that the government releases the final IRR soon. As various public consultations have conducted, I also hope that the final IRR will be clear and can sufficiently address all questions raised by the public. After all, this IRR will bring life to the provisions of the CREATE Act, which can provide hope for everyone.

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.

 

Ma. Jessica A. Guevarra is a senior associate of the Tax Advisory & Compliance division of P&A Grant Thornton, the Philippine member firm of Grant Thornton International Ltd.

pagrantthornton@ph.gt.com

Golf’s oldest major winner

PHIL MICKELSON of the United States holds the winner’s trophy after the final round of the PGA Championship on the Ocean Course at Kiawah Island in South Carolina on May 23. — REUTERS
PHIL MICKELSON of the United States holds the winner’s trophy after the final round of the PGA Championship on the Ocean Course at Kiawah Island in South Carolina on May 23. — REUTERS

Phil Mickelson defies age to win PGA Championship

KIAWAH ISLAND, SC — Phil Mickelson blocked out the distractions and kept his mind quiet in front of a raucous gallery to win the Professional Golfers’ Association (PGA) Championship by two strokes on Sunday and become golf’s oldest major winner at the age of 50.

Mickelson battled through strong winds, shrugged off a few poor shots and kept calm amid suffocating pressure to record a one-over-par 73 at the Ocean Course, holding his nerve with Brooks Koepka and Louis Oosthuizen breathing down his neck.

In collecting the sixth major of his career, and first since the 2013 British Open, Mickelson surpassed Julius Boros as the oldest major winner. Boros was 48 when he won the 1968 PGA Championship.

“This is just an incredible feeling because I just believed that it was possible, but yet everything was saying it wasn’t,” said Mickelson, who is now the only player to have claimed PGA Tour victories 30 years apart.

“And I hope that others find that inspiration. It might take a little extra work, a little bit harder effort to maintain physically or maintain the skills but, gosh, it is worth it.”

When Mickelson’s approach shot safely found the green at the final hole, a wild scene ensued as fans raced to follow one of the game’s all-time greats up the fairway and completely enveloped him in a frenzied swarm.

Mickelson, who also won the tournament in 2005, later acknowledged he had been a little unnerved by the experience, while fellow competitor Brooks Koepka said he was “dinged” by spectators in the crush.

Security officials had to create a narrow path for Mickelson to navigate his way to the green, where he two-putted from 16 feet to seal the win.

‘QUIET THINGS DOWN’
Mickelson, who will get the chance to complete the career Grand Slam of all four modern majors at the US Open next month, said his triumph had yet to sink in.

“It’s been an incredible day, and I’ve not let myself kind of think about the results until now, now that it’s over,” Mickelson said after finishing at six-under 282.

“I’ve tried to stay more in the present and at the shot at hand and not jump ahead and race. I’ve tried to shut my mind to a lot of stuff going around. I wasn’t watching TV. I wasn’t getting on my phone. I was just trying to quiet things down.”

Mickelson led by five shots with six holes to play, though the advantage was cut to two after bogeys at the 13th and 14th and a birdie at the 16th by Oosthuizen, who was playing in the penultimate pairing.

With victory in sight, an undeterred Mickelson showed great resolve and even flashed a thumbs-up to the crowd as he went on to reclaim a three-shot cushion with a birdie at the 16th before a bogey-par finish.

Mickelson was under no illusions that at this point in his career, when most players are long since done and dusted at the top level, wins are incredibly difficult to come by.

“It’s very possible that this is the last tournament I ever win, if I’m being realistic,” he said.

“But it’s also very possible that I may have had a little bit of a breakthrough in some of my focus and maybe I go on a little bit of a run.”

Mickelson’s great rival Tiger Woods, who is home recovering from serious leg injuries suffered in a February car crash, was quick to congratulate him.

“Truly inspirational to see @PhilMickelson do it again at 50 years of age. Congrats!!!!!!!,” the 15-times major champion tweeted.

Oosthuizen (73) and Koepka (74) finished in a share of second place while European Ryder Cup captain Padraig Harrington (69), Ireland’s Shane Lowry (69), Englishman Paul Casey (71) and Harry Higgs (70) were a further two shots back in fourth place. — Reuters

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