"The world suffers a lot. Not because of the violence of bad people, But because of the silence of good people!" - Napoleon

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Friday, November 29, 2013

A LAWYER'S TAKE ON PAQUIAO-BIR BOUT: AN INSTANT LESSON ON TAXATION




Right after Manny Pacquiao, the Philippines' National Fighting Fist, won against Bambam Rios, the Bureau of Internal Revenue slapped him with a 2.2-billion tax case which led to the garnishment of an upscale property. (Garnishment: noun; a court order directing that money or property of a third party be seized to satisfy a debt owed by a debtor to a plaintiff creditor.)

(For the timeline of events related to this Pacman-Taxman fiasco, read Solita Monsod's "More And More Like A Trapo".)

Attorney Raymond Fortun wrote a legal article which he posted in his Facebook account, entitled 'To Tax the Pacman'. The comments, sound and unsound, and his responses to his followers provided a free and instant lesson on taxation. For a common tao, it is a big help in understanding the issue without getting one's emotion get on the way.

Reposted below is Atty. Fortun's discussion.

What DOES the law say?

The Bureau of Internal Revenue (BIR) levies income tax on taxable income from within and outside of the country on all citizens of the Philippines, even those working abroad. Of course, another country (e.g. the US) also has the right to tax people for incomes earned within its jurisdiction. In order to avoid the unfair situation where a Filipino earns income abroad and taxed there and is subsequently obligated to pay taxes for the SAME income as a Filipino citizen, the Philippines and the US have an income tax convention as early as 1976, providing for "Relief from Double Taxation". So without having to bore you all with details, it is possible for a Filipino working abroad to be slapped with taxes by the US, but can use this fact as a "Tax Credit" in filing his income tax return in the Philippines.

So what does the Pacman have to do to avoid being taxed twice?
1. He has to pay taxes in the US for income earned therein.

2. He has to secure the official IRS form that the taxes have been paid. A CERTIFICATION FROM TOP RANK BOXING JUST WON'T DO.

3. He has to file an income tax return in the Philippines for the year covered. NOTE that the Pacman has other incomes aside from boxing, such as TV advertisements, product endorsements etc.

4. He has to submit the IRS "tax-paid" form and other tax-withheld forms to support his claim that he should only pay X amount of tax.

5. He should answer in a timely manner all letters sent by the BIR, including assessment notices.

6. If he does not agree with the assessment, he should then avail himself of legal remedies as provided under the Internal Revenue Code.

If he did NOT do any of these, then the BIR has the right to impose the appropriate tax on him, and to run after his properties in the process. Again, it must be stated: DURA LEX, SED LEX. The law is harsh, but that is the law. If the Pacman violated the law, then he should be held answerable.

In response to some of his followers' queries, Atty. Fortun provided these additional explanations. 


1. The obligation to file an income tax return belongs to the taxpayer; it is NOT the taxman's job to make inquiries to another taxing authority. I am certain that several notices/letters were sent to Pacman to explain his incomes and taxes due before the Writ of Garnishment was issued.


2. What Pacman should have done is demand from Top Rank the Certification of Tax Withheld (W-2 in the Philippines) and, if this was not given, to secure from the IRS the needed form. I'm certain that Pacman has good lawyers and accountants to make the proper filings before the problem became too big.

3. Tax liabilities NEED NOT reach the point where the BIR has to issue a Writ of Garnishment. 

Most taxpayers who are caught not paying the proper taxes just resort to SETTLING THEIR TAX LIABILITY through compromise agreements. The reason why the BIR went hard at Pacman because he appears to have ignored the various assessment notices issued, or even paid under protest man lang.

4. "Why me, when everyone is doing the same thing?" If there is anyone who is converting this into a political issue, it's Manny Pacquiao. The issue is simple: DID HE PAY PROPER TAXES OR NOT? DID HE PROPERLY FILE HIS INCOME TAX RETURNS? If the answer to both questions is in the negative, then the BIR is correctly running after his winnings. Enough of the "maraming kurakot diyan na hindi dine-demanda". If he knows of such corrupt people, point them out to the BIR so that they can also be subjected to tax notices.

5. People, just check the Pacquiao camp's "defense":

1. I just brought honour to the country, and this is what you repay me? How dare you!

2. There are other people who do not pay proper taxes, and yet i'm the one who is issued a Writ of Garnishment

3. Why have you not garnished the accounts of the senators in the PDAF scam?

4. I will make a loan just to give relief goods and visit Tacloban

5. I am with the opposition, hence, i'm being singled out

See? All preying on the public's emotions. 

The issue is really quite simple -- IF HE DECLARED HIS INCOME PROPERLY, THEN THERE IS NO CASE REGARDLESS OF WHETHER HE'S IN THE OPPOSITION OR NOT, WHETHER HE WINS OR LOSES HIS FIGHTS. He has enough money to hire the best lawyers and accountants to fix his tax problems BEFORE they became problems. That's the difference between him and Lucio Tan -- LT hires the best people to make sure that he does not have any legal issues with the government.

Re: the PDAF scam, please be informed that the BIR has already filed a tax evasion case against Janet Napoles, her daughter and brother. As to the senators/congressmen, their time will come. However, it may be more difficult to file tax evasion cases because there is no paper trail (as BenHur Luy and the other whistleblowers have testified). When there is no declared income, the BIR cannot just tax. Manny Pacquiao's fight purses, on the other hand, are a matter of public record.

6. Question: "bakit nafreeze agad mga accounts nya? Bakit si Sexi and Pogi hindi nangyari yun eh may mga under declared din sila na mga income and properties..."

Because Manny's case had been pending before the BIR for sometime. On the other hand, and to this day, nobody has admitted being Sexy and Pogi, and Jinggoy/Bong have denied having received any amounts. When the criminal cases have been filed with the Sandiganbayan, THEN and only then can the government move to freeze their accounts.

7. Question: "Bakit kung kaso ni Lucio Tan, hindi agad sila nag-issue ng WG? hanggang sa maapila yata ni Lucio Tan yung Tax Evasion at maging pabor sa kanya, walang WG n nilabas ang BIR. sabi nun tax expert from Las Vegas, taon daw tlga inaabot if kukuha ka ng certified true copy sa IRS?"

I do not know the complete details of Lucio Tan's case, but I have reason to believe that LT's lawyers did the proper legal steps -- filed a case before the Court of Tax Appeals and secured a TRO to prevent the issuance of a Writ of Garnishment. Simply put, smart ang mga abogado ni Lucio Tan.

I'm not too sure that i can accept the possibility that the US IRS is soooo inefficient that it would take years to issue a certified copy of a tax payment.

8. So now people question the timing. If the BIR enforced the WG before the fight, AND pacquiao got distracted enough to lose the fight, you would all be up in arms and say, "sana hinintay nyo na lang after the fight! Ayan tuloy, natalo!" The situation is called 'damned if you do, damned if you dont'. Somehow, I accept the BIR's move to enforce the WG after the fight.

I go back to the basic premise. If he filed his returns properly, we wouldn't even be having this thread now. He has nobody but himself to blame.

9. Question: "Are you also implying sir that Filipino OFWs working in countries that have no income tax convention with the Philippine government are still mandated by law to pay income taxes with emphasis to the Middle East (wherein tax rates nearing 0%)?"

As a general rule, all Filipinos are obliged to file tax returns and pay taxes for income inside and outside the country. Thats the law.

10. TO ALL OFW's:

According to Revenue Regulations No. 1-2011, the wage or income of an OFW that is earned out of the country is exempted from income tax. However, the earnings of an OFW from a business venture or any other property in the Philippines is subject to tax obligations.

Remittances from OFWs are also exempted from the documentary stamp tax (DST). However, according to BIR rule, in the case of OFW remittances sent through banks, the recipient is required to show proof of entitlement to DST exemption such as OEC or Overseas Worker Welfare Administration (OEC) certificate.

All OFWs also enjoy exemption from paying travel tax and airport fees, although they are required to show proof that they are legal migrant workers.

11. Pacquiao is "targetted" because his income is a matter of public record. Fight purses are announced even before the fight. The enormity of the amounts involved justifies the extra effort to collect. Finally, I cannot discount the possibility that politics has a hand in government actions. Whether this is a smokescreen to mask other existing (or future) issues is not for me to speculate on.

12. I saw Pacquiao's interviews during the first day. He kept harping on the certification given by Top Rank. Posible na hindi lang sya marunong magpaliwanag siguro. But as a matter of legal practice, a Certified Copy is usually acceptable, and NOBODY asks for originals.

Lastly, income tax is based on gross income less expenses. Salaries and commissions are deductible expenses. Hindi ko po masasagot if Pacquiao, in his ITR, already deducted these expenses from his net income subject to tax.

13. Anyway, this tax case has been pending for 2 years. If indeed the BIR was asking for a DUPLICATE original, then it would not have been hard to: (1) inform BIR to give him time to secure the requested form, and/or (2) pay the necessary fee -- US$50? -- for the IRS to produce the needed form. Sa mga interviews ni Pacquiao or his lawyers, wala akong narinig that they sent BIR letters to explain why they could not produce the needed docs. That the Writ of Garnishment was issued shows that's Pacquiao was given AMPLE TIME to defend himself/present documents but whatever he gave was not acceptable under the BIR rules.

14. Question: " kapag ba hindi ka nagfile ng ITR sa BIR, automatic kakasuhan ka nila ng Tax Evasion?"

Oh yes! Dapat talaga mag-file Ng ITR kahit Zero pa ang tax na babayaran. More so yung mga high-profile na income earners. Madali po mahuli yung hindi nag-file Ng ITR kasi computerized po.

15. Question: "Well, Pacman is an easy target! why don't we hear about false declaration of assets among celebrity politicians?

Because celebrity politicans are NOT the issue.

16. Early on I had said that Pacquiao's income is a matter of public record. When boxers sign up for a match, the purses are made known to the public. This is beyond dispute and impervious to challenge.

Thus, when Pacquiao declared ONLY Php50 Million (less than $1,300,000) as income, it doesn't take a rocket scientist to figure out that HE DID NOT FILE A CORRECT INCOME TAX RETURN. The 50M may probably only cover his income from product endorsements and TV commercials here in the Philippines. It is so clear that he did NOT declare his revenues (fight purse and pay per view) for fights abroad.

The BIR most certainly will send him a deficiency tax assessment. The legal remedy is to file a revised ITR and pay additional taxes thereon. The Writ of Garnishment is the end result of Pacquiao's failure to pay his taxes properly.

17. I dont blame people for saying that politics is involved. But the fact of the matter is pretty simple: did he pay his taxes properly or not?

Does the government stay away from collecting taxes due, out of fear that people will point out that he supported a different candidate during the elections?

When is the right timing? If the BIR froze the accounts BEFORE the fight and Pacquiao lost, wouldnt people blame the BIR for the loss? It's a "damned if you do, damned if you don't" situation because of the personality involved.

18. Question: "Bakit sabi ni Henares sa PressCon nya, hindi na daw pwede i-revise yun ITR ni Pacquiao?"

He can't revise it NOW because the process has run its course. He had a chance TWO YEARS AGO to do it.

It's a tax case but a legal case as well. There are PERIODS for doing certain things. Once the period lapses, then a judgment becomes final. Pretty elementary po.

19. Comment: "BIR is now asking Manny to pay AGAIN! Double taxation is ILLEGAL."

My main post is about the procedure to avoid double taxation. Tama po, it is unfair to be taxed twice. I am sure the IRS got its share. So it was just a matter of Pacquiao doing what our BIR requires -- submit official docs to prove that he has been taxed. Apparently he did not. When the assessment came, his accountants/lawyers did not even protest; thus, the assessment became final.

Do note the government's argument: Pacquiao only declared 50M as income in 2009. It is blatantly clear that he underdeclared. Sorry po, sana wag nyo paandarin ang conspiracy theories because the issue is so so simple.

20. People keep saying that Lucio Tan's assets haven't been frozen.

Lucio Tan hires the best lawyers and accountants to defend him and file the right docs. THAT, my friends, is the key difference. So please stop the Lucio Tan comparisons because, frankly, there is NO comparison.

21. Question: "Well the question still persist: do we have the accurate information with regards to this fiasco? What do we have: 50M as under declared income 2009 and supposed unprotested BIR assessment by Pacman's lawyers and accountants..."

I believe that info is more than enough po. Do the math because you can easily verify it by googling it. How much was the purse of Pacquiao for his fight in 2009? More than Php50M ($1.2M)? He definitely did not declare properly. Don't blame the accountants either. Remember: WE ALL SIGN OUR ITRs. Manny knew or ought to have known that what was filed was not accurate.

22. We are ALL commenting based on known facts. And yes, we should all concede that we dont have all the facts. That is why my main post says " IF he did not do ANY of these...". As you see, my opinion is a CLINICAL discussion of the law and the facts.

I wonder who is arguing on the basis of emotion and not on blind and simple logic...

23. The law is there, and laws are inherently for the good of all. HOW the law is applied defines the goodness of leaders. 

Kaya I can accept people asking for compassion or maybe questioning the timing. In such instance, the law is not being questioned but HOW it was implemented here.

But "baket si Lucio, hindi nafi-freeze" or "kurakot ang gobyerno" or "pinupulitika si Manny" or "baket si Corona/Napoles" are fallacies in argumentation because they do not address the issue; instead, they point at 'facts' that do not in any way help in answering the real issue.

24. Kung nagkulang si Pacquiao kasi hindi nya binigay ang pruweba na nagbayad sya, then he should just own up to his stupidity instead of raising non-issues and playing with the public's emotions.

25. Two things: (1) underdeclaration of income and (2) failure to present proof of payment. I am 100% sure na nagbayad si Pacquiao ng tax sa US but if he failed to declare properly AND/OR failed to give proper documentation, then he has nobody to blame but himself for his predicament.

26. The fact that he paid taxes in the US does not mean that he has NO tax liabilities in the Phils.

What he paid are for revenues in the US. He also has revenues in the Phils. One's tax liabilities in the Phils = revenues in and OUTSIDE the Phils less expenses less tax credits. The higher your revenues, the bigger your tax liability. By declaring only 50M, malaking kakulangan sa gobyerno.

27. A news article says "DOJ junks tax case vs Pacquiao".

That is a criminal complaint filed by the BIR in 2012 for Pacquiao's alleged refusal to present his tax records. The case was dismissed on a technicality, i.e. the summons should be served on the person himself and, upon his refusal to receive, the BIR may resort to substituted service.

That dismissal by the DOJ has absolutely no bearing on the tax case for under declaration of earnings for 2009.


On a final note, Attorney Raymond Fortun says:
Pacquiao was one of the highest taxpayers in 2008. Then suddenly, he pays "just" Php7 Million in 2009. He instantly got "red-flagged" by the BIR. It wasn't that BIR simply and suddenly didn't want to accept the TopRank documents. Yung documents kasi, madaling intindihin kung ayaw talaga magbigay ang IRS. But it was the sudden drop in declared income that did Pacquiao in. When he declared "only" Php50 Million for 2009 despite the indisputable evidence of his earnings for 2009, then there was clearly an under-declaration of income. THAT is the super big problem that was never resolved until the BIR issued the Writ of Garnishment.

I hope this blog helps in keeping a record of what the good attorney does to make the law more understandable. I hope some points in this "clinical discussion of the law" finally answer Ira Panganiban's open letter to Kim Henares. For Ira's letter, google it. 

By the way, prior consent of Atty. Fortun was sought before I published this blog.

Be safe!

309 comments:

  1. This is the most cogen, clear, concise, complete illustration of Pacman's case. I suggest Veep Pinay take time out from his KSPing and read this Fortun piece -- for his (Bunay's, not Fortun's) peace of mind. Binay in a statement posted in FB said that Pacman submitted documents but they were ignored. What a stupid take by the No. 2 Man in our Country!! NAKAKASUKA!!

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    1. Kailan ba hindi nakakasuka ang mga press release ng ating honorable politicians? Nakikitanung lang po!

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    2. right ka dyan, si Binay mahilig kumampi sa sikat because of his ambitions, ang problema itong sinamahan nya ay ayaw gumastos para makalusot sya sa problema, ang gusto nya dahil nagbigay sya ng kasikatan sa pilipinas ay wag na lang syang pansinin, si ate winnie tama talaga, spoiled and ignorant

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    3. Yes, the issue is simple. Did he pay taxes or not? In all honestly, I don't think Pacman meant to under-declare or to tax evade. I think he just didn't know well enough what and when to file. Quite frankly, filling taxes can be confusing at times. But sadly, ignorance of the law excuses no one.

      However, another possibility is that Manny could have just left his money in the hands of his accountants for them to do all the proper filling and maybe without Pacman's knowledge, his accountants/lawyers purposely misdeclared his taxes so they could embezzle his funds.

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    4. 1.Binay stupido sumasabay lang sa issue para magkaroon ng simpatiya sa masa.
      2. Pacman Stupido. Simple lang ang problema pinadaan pa sa mga emotional na paandar.
      3.Accountants and Abogado ni Pacman STupido. Dapat naayos nila ang problemang ito nang hindi na sumbabit si Pacman.

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    5. tama po nice comments

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    6. ha ha ha nakakatawa kayo
      ipaubaya nyo na lang sa legal ng BIR yan
      at abogado ni Pacman
      Dapat kasi noon pa pinagusapan yan
      Kasi bago naorderan ng garnishment may mga lega action na yan
      kung sino nagkulang siyan g

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    7. sa aking palagay, BIR did the right thing,at totoo din na marami pang ganyan ang kaso na hindi nahahatulan, pero sana huwag tayong mag sympathize kay pacman dahil sa status nyang sikat na nagbigay karangalan sa pilipinas. ang mali ay mananataling mali kahit sino man sya. the way they react, those who sympathize manny can not help to improve the government effort to make things right.

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    8. isipin naman natin mga construction workers, pulis, teachers, soldiers, nurses etc...na NAGBABAYAD NG TAMANG BUWIS

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  2. "cogen"" s/b "cogent". Sorry. Fast fingers.

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  3. OK. Magkano ang binayad ng SM inc.?

    "InterAksyon.com means BUSINESS

    MANILA - If you have tons of money, then it stands to reason that you pay the most in taxes, right? Well, not necessarily so in the Philippines.

    According to the Department of Finance (DOF), size of wealth doesn't correspond to magnitude of taxes paid.

    In an infographic titled "Are the Philippines' richest also top income taxpayers?," the DOF shows that the country's wealthiest, Henry Sy and family, paid less income tax than 19th placer Vivian Que Azcona, who last year was the most generous individual contributor to government coffers.

    In coming up with its findings, the DOF compared Forbes magazine's latest ranking of the richest Filipinos and the Bureau of Internal Revenue's (BIR) list of top individual taxpayers for 2012.

    The Forbes ranking is based on an individual or family's net worth, which is the value of their accumulated assets less their liabilities. In contrast, the BIR list pertains only to taxes paid on regular income earned for a given year, which necessarily is smaller since it doesn't take into account accumulated wealth.

    Members of the Sy family, who built the country's largest chain of shopping malls (SM) and the biggest bank (BDO), paid P93.8 million in income taxes.

    This is 0.01 percent of the family's estimated net worth of $12 billion (roughly P516 billion, using today's exchange rate of P43:$1), which made the Sys the Philippines' richest, according to Forbes.

    Among the family members on the BIR list are patriarch Henry Sr., wife Felicidad, sons Henry Jr., Hans, Harley and Herbert, and daughters Teresa and Elizabeth.

    Azcona, whose family owns retailer Mercury Drug, paid P131.4 million in income taxes, making her the country's top individual taxpayer in 2012.

    Azcona's tax payments were 0.36 percent of her family's estimated net worth of $840 million (about P36.1 billion), which landed them on the 19th spot of Forbes' list.

    According to the DOF, 15 of the 40 Filipinos on the Forbes ranking were not on last year's list of top individual taxpayers.

    To see how the other super-rich Filipinos contributed to the National Treasury (or failed to do so), check out the DOF infographic reproduced below:

    Paano nangyari ito an isa sa Forbes richest Filipino ay kakaunti lang ang tax na binayad? Ano ito, lamangan?

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    1. Do not compare the Sys to Manny Pacquiao. Again, just like Attorney Fortun said, it all boils down to hiring the smartest lawyers and accountants, and doing business within the limits and privilege of the law.

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    2. You are confusing wealth and income. Income is what you earn in a period of time; this is deducted by income tax. Wealth is what you have already. Unless the country has a wealth tax (and the Philippines does not AFAIK), this does not figure in the tax issue. Static vs flow.

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    3. I am no expert. But try to search on articles about things being "incorporated". Corporations have bigger opportunities to do "tax avoidance" compared to individuals. Mali gamitin yung argument na nasa Forbes listing sila tapos ang liit ng tax? Sa FORBES listing, assessed value yun ng lahat ng assets nila. SM as a corporation has to pay its corporate taxes, mali naman ata na pati personal ITR ni Henry Sy eh pagbayarin din siya ng buong kita ng corporation. Their advantage is they can hire the best lawyers and accountants, Manny should have done the same, then he would have saved himself from this quandary. If you want to know kung di sila nagbabayad ng sapat I think the data that you should look for is the earnings of all their listed companies and check their corporate taxes paid, not the their ITRs which only pertains to their earnings under their individual names and not their company names.

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    4. Pretty sure the Sy's have other means to be tax exempt like their SM Foundation thing.

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    5. Earnings are being taxed; Wealth has already been taxed. It's just that simple.

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    6. YES, agree, but BIR should have done everything in a timely manner. It should completed before the next filling date. If their back taxes or errors, should be collected during the next filling. They should not wait for five year passed just to slap everyone with too much penalties. This is an opportunity to put taxpayers to a situation like Manny. If BIR will do their job promptly, there should no problem like this. They are also paid out of Taxpayers' money therefore they have the right for a speedy action.

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    7. Si Pacman ang matigas ang ulo..kaya inabot nang 2 taon ang paghintay sa IRS certification..The law is for the good of everybody. It does not affect to those who are righteous income earners who pay their taxes religiously. The law is harsh to those who violate it! That simple..

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    8. I completely agree with you.

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    9. No. It is the burden of the taxpayer, in this case Manny, to act (comply) in a timely manner, not the other way around. Reason why Winnie called money a spoiled brat and characterized him as trapo.

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    10. Palitan na ang accountant and lawyers ni pacman!

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    11. it all boils down to hiring the smartest lawyers and accountants,

      Meaning, lamangan pa rin

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    12. soooo..it's a matter of getting a genius lawyer gan ba?....e di dapat ganon...honest ka dapat ...di ba ganyan ang itinuro ng nanay at tatay mo?

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    13. While perusing the comments here, I begin to understand that there are so many uneducated or ill-informed Filipinos when it comes to taxes. Let me first introduce my personal background: I am a USA based businessman that owns and personally controls convenience stores, restaurants, and rental housings. On real estates side there is what you called 27.5 years DEPRECIATION ALLOWANCE, tangible properties like automobiles, ac/heat units 7 years DEPRECIATION ALLOWANCE and some other things are subject to 50% RAPID DEPRECIATION ALLOWANCE for the 1st year from purchased or putting in service and the rest of the remaining life expectancy is deducted against the income. THIS IS WHAT YOU CALLED "DEDUCTABLES". An incentive given to encourage an maintain the interpreneural spirit and is COMMON to all CAPITALISTIC countries.
      Let me cite an example here. For instance, I bought an apartment worth $37.5M. I established that the land is worth $10M (land cannot be depreciated) and the building is $27.5M which I'm allowed to depreciate for 27.5yrs and that is $1.0M to be used against my income. It is called "PAPER LOSS" however in reality it is a gain. (Schedule E of the IRS)

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    14. It's me again. (continuation) Then what is next is If for instance that I knew that I made so much profit before the end of the taxing period. I will spend the for more (business-wise) by buying another income producing property or tangible property which will be considered as BUSINESS EXPENSE. (DEDUCTED AGAINST INCOME) Lets say, I want to take my vacation overseas. While on vacation, I peruse the local factories seeking for some business. Therefore I can deduct my airfare, accommodation and incidental expenses since my vacation is also considered as a BUSINESS TRIP.

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    15. To Anonymous, Dec. 2 at 5:13 PM. If you buy "another income producing property or tangible property", then that is classified as an ASSET, not a Business Expense. An Asset cannot generally be deducted against an income. Also, technically, you should apportion your airfare, accommodation and incidental expenses between your personal vacation and business.

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    16. kapareho ni Manny yung unang nagcomment nito eh mahina ang pangunawa

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    17. If you are in business of rental properties and you bought another rental property there are costs that involved. The POINTS (percentage that it costs to borrow money), lawyers fee, survey, title insurance, finders fee, cosmetic or construction/repair cost etc,etc and those are TAX DEDUCTABLE EXPENSES and can be deducted against income since you obtain an income producing ASSET. It is HIGHLY probable that in the first 2-5 years the NEWLY OBTAINED PROPERTY is at LOSS. You have to spend money to bring the property into utmost profitable capacity. DO NOT READ MY POST IN BETWEEN THE LINES! There are lots of things to learn on HOW TO take advantage of TAX LOOP HOLES..

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    18. kung sinasabi ni pacman pulitika ang dahilan kaya hinahabol ng BIR, palagay ko napulitika din si pacman nung past administration, yung dapat na ibayad ng tama sa BIR nung past, naibulsa ng mga pulitiko na tumulong sa kanya para mabawasan ang binayarang taxes,....

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    19. yan ang dahilan, iba nakinabang, si Manny ang nakasuhan dahil sa kanyang pamumulitika sa nakaraang admin. si si manny ang namumulitika.

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    20. Not surprising that your conclusion is wrong. Your facts are incomplete if not wrong. You should include the tax paid by BDO's, SM's and other companies owned by Sy family. That 93M is based on income for the year not on the value of their assets. Pacquiao should hire a good accountant and people should learn about taxation and not judge based on perception or ignorance.

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  4. To comment on #3 i agree that it should not reached that point! if there are undeclared income as it is very obvious in 2009 i can't believe that Pacman ignored the BIR. If the 50M income might be the income from other sources of Pacman hence the argument will be the undeclared income from the ring and we all know that 100% it was taxed in US. I heard him say that they have submitted the copy of the IRS and it was not accepted by the BIR.

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  5. That's the main point "Accountants and Lawyers"! the very main reasons why the world is in chaos because of great and noble accountants and lawyers the mighty soldiers and protectors of the rich and corrupt people. I submit.....Hail to the GREAT ONES!!!

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    1. fortun's blog simply show that pacman should have hired him. plain and simple! hail to the great ones indeed!!

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    2. was just about to say the same thing.

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    3. Who are Pacman's 'accountants' and lawyers? Hindi si Mommie Dionisia,I hope, or one from the Philippine Congress. Maybe Pacman can just ask the 'reverends' around him to start a prayer meeting to solve this problem?

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  6. Very well said... A quick lesson on taxation... i hope the filipinos would take time to read this than blindly be embroiled by their emotions. We are all subject to taxes, the difference here is on how you are able to bypass the intricacies of it. Hence accountants and lawyers, do not be so quick to judge people especially when they have worked their butts off studying to achieve their CPA and passing the BAR. This is a good thread, it will differentiate who uses logic to analyze or just speak without even thinking relying only on emotions as a tool... "I just brought honour to the country, and this is what you repay me? How dare you!" ... Yes you brought honor, but did u pay the right amount of taxes the last two years?

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  7. Six words: File your ITR, zero pa yan...

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  8. There flaws in this article. first, W-2 mentioned is a certificate of income issued by an employer to an employee. Pacman is not an employee. Second, getting the required certificate of earnings from the IRS takes only several minutes, at most hours. Not years.

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    1. Very very TRUE!
      4NON employees it is 1099 here in US.

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  9. to all TAXES in the PHILIPPINES,, HARAM habibi HARAM..and that is why in the mideast,,walang tax kasi bawal sa Islam,good for them.

    ReplyDelete
    Replies
    1. Edi pumunta ka dun wahaha

      Delete
    2. tama ..Haram yan...mabuti pa tanggalin ang pagbabayad ng buis...si Hesus nga ayw nya sa mga tax colektors na yan

      Delete
    3. tanggalin ang buwis? edi kayo magpagawa ng sarili nyong roads, airport, schools, hospitals, etc. Kayo na din magpasweldo sa public officials. Magdasal nalang tayong lahat na sana may umusbong na infrastuctures sa lupa and at the same time umulan ng tipak tipak ng ginto

      Delete
  10. the problem is the incompetent people around manny, di nila pinapansin ang BIR for 2 years tapos ngayon sisigaw sila ng political harassment,,,, i am a fan of Manny only in Boxing,,, wag lang politika...

    ReplyDelete
  11. This case is a waste of everyone's time, it may be true that MP didn't file but what are laws for? what takes precedence ? The spirit of the law or the letter? The goal here is to show that no one is above the law but to enforce technicalities to such a brutal extent (Charging 2.2B tax on a person with Assets amounting only to 2.1 B) doesn't win anyone to the BIR's side. This whole thing is nothing but a PR fiasco for both sides... This could've and should've been handled better by both sides...

    ReplyDelete
    Replies
    1. sir anonymus . . .surcharges and penalties kay nagging 2.2B plus additional na na naman kay 2.4B na

      Delete
    2. sobra sobra lang kasi ang percent sa kinikita ng tao ang sinisingil ng BIR kaya tuloy imposibling magbayad si JUAN ng tamang buwis. Kayo po ba nagbabayad ng tamang buwis?

      Delete
    3. Parang Credit card lang yan it is an obligation if you will not pay the dues it will accumulate interest, then better pay taxes own time....

      Delete
  12. Tax and death are the two most certain realities we have to face...and Pacman is not exempted.
    Something to smile about taxes....
    http://www.youtube.com/watch?v=fierj10kA4k

    ReplyDelete
  13. EXCELLENT. MOST CONCISE. VERY CLEAR. ONLY AN IDIOT LAWYER AND TAX ACCOUNTANT WON'T UNDERSTAND.

    ReplyDelete
  14. Well, just hire the best Liar Manny - I mean Lawyer... Hire those who can bring the dead to life... If the BIR really is serious enough in imposing what they ought to be right, then I am sure that the entire island of Camiguin is not enough as a "home" of our country's top tax evaders...

    ReplyDelete
    Replies
    1. sino sila? sabi nga nga huwag lang magdaldal...give names at proof para maka suhan..mag Benhur Luy ka..

      Delete
    2. Note: Walang negosyante at politiko ang nagbabayad ng tamang buwis. kahit siguro ikaw. kaya wag kang magmalinis

      Delete
  15. This is a very good read! I am one of the few who is on the BIR's side regarding this issue.

    One little thing, though: I believe that, contrary to the intro of this article, there is no Tax Evasion case against MP, and that this is only a Collection case. Please correct me if I'm wrong.

    ReplyDelete
  16. No Tax Evasion mentioned, but if the BIR wins, Manny would lose his billions, which means good bye campaign funds.

    ReplyDelete
  17. The above blog maybe true, bu I still believe that there is someone behind all this. Firstly, timings, Fortun say if the BIR issue this before the fight, then Manny might loose, then why just after...Is it coincidence, I don't think so... If BIR is really honest, they should done this 1 or 2 years back. And the 2.2B tax in one swing is just too much. Its ok if you'll see where taxpayers money goes but in our country it always go to the corrupt officials.

    But going back to the issue, Manny should hire a very good accountant and attorney. I'm 100% sure manny is saying his taxes, its just a matter of proper documentation and filing.

    ReplyDelete
    Replies
    1. Brod..ngayon lang to..because the time limit of Manny to submit the needed documents or file a protest has expired this time..2 years ago pa to dapat..nabigyan nang hustisya si Pacman dahil 2 years ang hintay ng BIR..

      Delete
    2. "I go back to the basic premise. If he filed his returns properly, we wouldn't even be having this thread now. He has nobody but himself to blame." -Atty. Fortun

      Delete
    3. Sir di ba nga sinabi na sinisingil na si Manny two years ago pa..2 years ago! hindi coincidence ito..

      Delete
    4. Two years ago na siyang sinabihan pero wala siyang ginawa. Baka kasi makalusot.

      Delete
    5. under the law, may tinatawag kasi tayong 'prescriptive period.'

      Delete
  18. Ok, if we consider that the lawyers and accountants of Manny did not do their job well and of course they should be fired. Would the amount to be paid by Manny (Php2.2B?) to BIR likely to bring him back to his humble beginnings??? We may assume he will need to have more high profile fights in the future to make up for this financial loss. But for how long?? Can he file bancruptcy??? Maybe, he might contemplate on changing his citizenship to becoming an american citizen. What do you think?

    ReplyDelete
  19. And once a GI, no way to hide from IRS...jejeje...

    ReplyDelete
  20. Tsk.tsk.tsk. 2.2 Billion pesos !? An dami nun'! Magkano tax nun 2.2 Billion pesos ? After reading this blog about Pac's tax collectible monies, Atty. Fortuns' statements are in line and straightforward about the issue , wherein the Pacman is at fault. A big ? , where are the 1040 tax forms that were supposedly filed thru the IRS for Pacman's taxable incomes from his bouts won or lost ? Any reason/s for the failure to do so from the BIR's mandatory request ? (... overlooked that it's no longer FG's /GMA's era of power over the country and the clout they offer to alliances...? ) Who am I to say...But ...it was a very very wrong move Pac. You are right about you being in the opposition's corner AND a presidential move from your corner is much anticipated from their corner and they are treathened by it , the crowd loves you Pac'...) Mr.Arum ! Will you please get him out of the ropes! Yo! Freddie ! Help him out ! You guyz made tons of change from him ! Hey Bob ! Will please get the gaddamn papers from the IRS ! would you ! Gaddemmett ! fuckin leeches ! Yo Pac' you'll be alright, just stick into boxing. Leave the politics to the crocs', You're not a croc ! are you? No you're not, you're the Dundee ! GOOD LUCK Dude ! We all make mistakes, just watch it and try not to next time. Go get them papers yourself if you really have to. AND O' ..get Maywheather, that'll even out all this shit,Ok? Stay away from the politicians !You got one to get rid of Pac'! HAPPY HOLIDAYS !

    ReplyDelete
  21. I think, Manny and his cohorts have resorted to "Argumentum ad Misericordiam" (argument from pity or misery), the fallacy committed when pity or a related emotion such as sympathy or compassion is appealed to for the sake of getting a conclusion accepted. The assent or dissent to a statement or an argument is sought on the basis of an irrelevant appeal to pity. Manny should have realized or should have made to realize, that in his case, pity, or the related emotion is not the subject or the conclusion of the argument. That's Philosophy 101 or Argumentation and Debate 101!

    ReplyDelete
  22. According to former Finance Secretary Margarito Teves, the Aquino government acted illegallby by garnishing Pacquiao's assets without a court order. Henares said that there was a court order but the CTA said that no such court order has been issued.

    ReplyDelete
  23. Manny was ill-advised. People around him have convinced him to join politics probably thinking it would be easier to circumvent the law because politicians can get away with almost anything all the time. Taxation, for one would not be a problem. He allowed himself to sucked into a system that most corrupt people would hide behind the mask of public service pretense. So now, he got himself into this huge mess. What he could have done with his billions was hire topnotch investment planners and accountants and lawyers. His money will have been multiplied times over. Pay the right amount of taxes; which would do service to the country. But then... He is still a Politician...

    ReplyDelete
    Replies
    1. Best advice to Manny:

      nagbabayad ka na sa IRS di ba. Mg US citizen ka na lang, tapos problem mo.

      Delete
  24. kayo naman masyado nyo kinakawawa ang ating pambansang kamao, pati tuloy si pambansang epal nakikialam na (biglang dumilim ah). at hwag nyo maliitin ang future running mate ni bUrak obama..... magagalit din nyan si future vice first lady Aling dionesia at future customs commisioner Sabit Singson ---- GOODBYE PHILIPPINES bwa ha ha ha

    ReplyDelete
  25. I could not agree more about implementing the law by our BIR how about the BIR provide a list of proper spending of all the taxes they collected from the hardworking Filipino people and WE THE PEOPLE so then we know if it is worth to pay taxes?

    ReplyDelete
    Replies
    1. if the BIR failed to provide such a list then they are guilty of mishandling government budget and they should be put to trial.....

      Delete
    2. TAX MAN lang po ang BIR and the FILIPINO PEOPLE ang DAPAT MAG BANTAY NG SPENDING . . . . Di po nila hawak ang PERA . .. taga kolekta at tag deposit lang sa GOV BANK account . . .

      Delete
  26. anonymous above..... that is the job of the DBM, taga collect lang ang BIR....haaist esep esep

    ReplyDelete
    Replies
    1. So then the BIR must ask the DBM where all the money goes right? to show the people what happen to the tax money?

      Delete
    2. same situation what they did to Pacman he told the BIR that the IRS already got his tax and yet they insisted to get it himself.

      Delete
    3. Haaisst esep, esep...

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    4. DBM ask BIT? that's like the left hand asking what the right hand is doing. There are government websites NOW that shows how our budget is being utilized. It is the TAXPAYERS JOB to look into it then complain to CONGRESS if you have problems. But then, you are lazy to research and prefer to use the comment section.

      Delete
    5. haay mga booobo!! balik kayo sa elementary... it is the DBM's job to manage how government money is spent,, and the COA will audit to verify it... BIR is under department of finance na taga kolekta lang ng pondo para sa gobyerno. ang dami nyong bobotante kaya walang asenso ang pinas

      Delete
    6. ikaw na anonymous 2 places above. ano ang BIT? Bureau of Income Tax? BWA HA HA HAH. yung sinasabi mong mga government website, ang DBM nga ang nagpapatakbo nyan para pag report sa pag gastos nila ng pondo. meron ka pang left hand asking the right BOOOOOOOOOOOBO. ikaw ang esep esep

      Delete
  27. We all know the truth that Manny paid taxes properly yet we cover our eyes with law textbooks to justify our means to take his money. It's like Spaniards taking native Filipinos' lands because Pinoys didn't know about land titles.

    To those who are siding to take Pacquiao's Money, I hope you will realize how evil and miserable you are. May you learn to appreciate the beauty of the teachings of Christ so you may have inner peace. Only then can you enjoy being human.

    Trying to make another's life miserable is not the way to free your self from your misery. Living the the teachings of Christ is.

    ReplyDelete
    Replies
    1. Mark Chapter 12
      16They brought one. And He said to them, "Whose likeness and inscription is this?" And they said to Him, "Caesar's." 17And Jesus said to them, "Render to Caesar the things that are Caesar's, and to God the things that are God's." And they were amazed at Him.

      I'm not a religious person nor do I read the whole Bible but I do remember this verse so please don't add religion to this argument!

      Delete
    2. That's your problem, you open your mouth more than what your brain could think. The explanation of Atty. Raymond Fortun is quite logical but yours are based on emotions. You think you're only the child of God just because you sided with Pacquiao and how sure you are we are evil and miserable? You're saying that " May you learn to appreciate the beauty of the teachings of Christ so you may have inner peace. Only then can you enjoy being human." I don't think you are a good christian because you speak evil to others and judgmental even without knowing the lives and backgrounds of these people. You are not leaving the teachings of Christ by the way you speak. Sooooooooooooory. Ugh!

      Delete
    3. Correct. Amen to that.

      Delete
  28. It is apparently clear here that this issue resulted to the issuance of the Writ of Garnishment due to the horrendous failure of Pacquiao's Lawyers to do the necessary steps of filing the proper responses, whether asking for time to obtain IRS documents or contesting the assesment. Lucio Tan's Lawyer were able to prevent WG by simply complying with procedural steps.

    In USA a lawyer whose incompetent or neglect resulted to damages on his client can be sued for malpractice.

    Is there such recourse against erring lawyers in the Philippines?

    ReplyDelete
  29. i propose, we should both knowledgeable on the "accounting side" and the "legal side" of Taxation! hehe. Its Accounting and Law.

    ReplyDelete
  30. I think Pacman needs help from SGV.

    ReplyDelete
  31. Kasalanan talaga ni Pacquiao yan, he is acting like a spoiled brat. Palibhasa he got a lot concessions during the time of GMA. Akala siguro kayang lusutan din ngayon. Tsaka eto pang si #Epal na si Binay sumasaw saw pa sa isyu, kaka suka sila

    ReplyDelete
  32. I know Fortun will not sepculate, but I'm curious what he think is the reason for the inaction of Pacquiao's Attorney's and Accountant.

    Is it possible that they are hiding something? Is it possible that they kept Pacquiao blind during the two year period on the real amount of his total income in USA including endorsements, PPV, ads etc. and the took thy divert the balance to other purposes or for their themselves?

    Some of you might recall or might have heard Chino Trinidad talking about a financial agency Vision Quest that sued Pacquiao for breach some years ago when their services was terminated. The cause for the termination was due to Vision Quest's report which alleged that Pacquiao's manager a certain Michael Koncz and Pac's Lawyer Atty. Gakal tried to distort the financial statements with inaccurate amounts.

    ReplyDelete
  33. Even Jesus Christ befriended the tax collectors after which made them disciples. Pacman give unto Caesar's what's Caesar's and give unto God what's God's!! You're media mileage surely won't work. Again, dura lex sed lex!!!

    ReplyDelete
  34. to Anonymous December 2, 2013 at 12:52 PM:

    a case for damages may be pursued against erring lawyers here i the philippines, if such is so gross and manifest.

    ReplyDelete
  35. hay whatever! pare-pareho lang ang mga yan na hindi nagbabayad ng tamang tax, nasa galing at talino lang ng abogado kung paano palulusutin ang kanilang mga kliyente!

    ReplyDelete
  36. possible ganun na nga bakit di alam ni MP.. may tinatago mga tao nya sa kanya..

    ReplyDelete
  37. nasilip kasi ung pinagkukunan ng pondo ng ga corrupt n officials ang PDAF. kaya humahanap sila ng bagong butas kung saan makaka-kurakot. Ngkataon nmn n si pamcan natarget nila kasi alam nila n million$$ n nmn ang kkitain nya. OBVIOUS UNG MGA MOVES NYO.

    ReplyDelete
  38. Ano na naman to? Another strategy to deviate the issue from PDAF. Pacquiao's tax problem is his problem not ours. PDAF came from the people's taxes and has been misused. MP's supposed tax, is yet to be paid and has not been included yet in the controversy of the PDAF. Sisingilin pa lang yung kay manny pero yung PDAF ay nasa possession na at hindi na malaman kung nasaan.

    ReplyDelete
  39. Hindi sa hindi naintindihan, kundi ayaw lang umintindi! Baka daw lumusot eh, baka nangarap si Pacquiao na smart lawyer niya si Binay. Banat ng banat lang ang alam ni Binay!

    ReplyDelete
  40. I usually call SOME born again as buang again.
    Coz' they think they are more righteous now that they have memorize the bible.
    Again ... some not all!

    ReplyDelete
  41. IMO, madaling magjustify ang BIR pero hindi nila kayang ITAGO ang mga MASAMANG MOTIBO sa lahat ng panggigipit nila kay Manny.Ang galing lang naman ng timing nila.

    ReplyDelete
  42. Tama.Kung wala silang MASAMANG MOTIBO kay Pacman at kung tunay silang NAGSISILBI sa Bayan at hindi sa IISANG TAO lamang, bakit kailan nilang e.serve ang NOTICE OF GARNISHMENT two weeks before sa laban ni Manny? Na alam nila that it can make huge distraction sa laban ni Pacman. Good thing, matibay si Pacman at nag-uwi parin sya ng MALAKING KARANGALAN sa Bansa despite what the BIR did to him, na kahit sinong Pilipino ay di pa nagawa.(Magaling ang timing ng BIR)
    Another thing, manny's camp sent them copies of documents and confirmation of his tax from IRS. Ang nakakaduda masyo ang TIMING NG CONTROVERYANG ITO.

    ReplyDelete
  43. may taong ayaw na manalo si PAQUIAO kaya ginawa ang lahat ng destraction para di makapagconcentrate si Pacman sa laban baka pa mas dadami ang taga-hanga ni PAQUIAO kapag manalo. God is soo good to manny!

    ReplyDelete
  44. Alam ng buong mundo na hindi tax evader si PAcman even AMERICAN know this. naghahanap lang ang BIR ng butas para ipitin si PACMAN dahil sa utos ng nag-appoint sa sa kanyan(henares). Magfocus nalang kasi sa mga nasalanta ng kalamidad para hindi na mag mukhang engot sa CNN. Buong mundo napag-alaman tuloy na WEAK ang LEADER natin.

    ReplyDelete
    Replies
    1. so therefore, he should have shown legal proof that he really paid due taxes from all his earnings. Pero sa two years na ibinigay ng BIR sa kanya to do so, di nya ginawa. So sinong may mali?

      Delete
  45. Then Jesus said to them, "Give back to Caesar what is Caesar's and to God what is God's." And they were amazed at him. (Mark 12:17 NIV)

    ReplyDelete
  46. kung talagang wala silang motibo at ginagawa lang ang trabaho nila bakit di nila unahin ang mga malalaking negosyante na may mga utang sa gobyerno at mga corrupt. tulad ni Lucio Tan, i heard may 5 Billion pa utang niya sa government. sa dami ng anomalyang projects ni lucion tan talagang di nila inimbistigahan dahil ba sa nakapagdonate si lucio tan ng 100 million sa kampanya ni mr.president? matatalino po ang mga tao ngayon, kaya nga maraming nakikisimpatya kay manny kasi alam namin ang totoo.

    ReplyDelete
    Replies
    1. Nasagot na ni Atty. Fortun ng maka ilang beses yang litaniya mo. Pakibasa na lang para maliwanagan ka kung bakit.

      Delete
  47. si manny ay marangal na tao. kahit buong mundo alam na nagbayad sya ng tax. ang gobyerno lang ang may problema kasi oposisyon siya. gamitin ba ang BIR! intindihin nalang natin si ms henares, baka kasi mawalan siya ng trabaho pag di niya susundin si mr. president. "kaya lang may Diyos na nagbibigay ng parusa sa mga masasama! hala ka!

    ReplyDelete
    Replies
    1. Hindi pinag usapan ditto kung marangal o hindi na tao si Pacquiao. Ika nga ni Atty Fortun, 1. Nag declare ba siya ng tamang kita? 2. Nag bayad ba siya ng buwis 3. Kung nag bayad man, nag presenta pa siya ng katibayan na nag bayad siya?...Ganun lang ka simpli ang argumento bro. Wag ka na lumayo pa.

      Delete
  48. sa mga nagtatanggol kay Manny, hindi niyo maiinitindihan ang proseso kung paiirilain nyo ang blind idolatry nyo kay Manny Pacquiao. Ang buwis/tax ay utang sa bayan, hindi po kung kanino man. It goes to show that MP hired the wrong people, they are out to take advantage of him, and did not properly advise him on so many things. Tama yung caution na na wag icompare sa mga Sys, kasi bago nila makuha ang pera nila from SM group of companies, naka-tax na (final tax) yung kay Pacquiao, subject to income tax dahil individual siya. Sa mga nagbabayad po ng buwis na nanggagaling sa iba't ibang employer, hindi po puwede ang substituted filing, kaya pipirmahan mo talaga ang ITR. Si MP, naturingang kongresista, wag nyang sabihin na hindi nya alam kung ano ang pinirmahan nyang ITR (na may underdeclared income). Sus, lalo siyang dapat mawalan ng puwesto sa kongreso!

    ReplyDelete
    Replies
    1. mas marami lang talagang taong matalino at alam bumasa ng totoo at motibo. sa ginagawa ng BIR at gobyerno mas lalong dumarami ang dumaramay kay manny, mas lalong dumarami ang naaawa sa kanya. kasi alam ng buong mundo na galing sa mabuti ang pera ni manny. buhay niya ang itinaya para makamit kung ano ang meron siya ngayon. lahat ng taxes niya sa mga laban niya ay bayad sa IRS, ginigipit lang siya ng BIR kasi oposisyon. ginagamitan ng Technical para magarnish mga bank accounts niya. nasaan na ang tuwid na daan?? si lucion tan, na may bilyones na utang at mga anomalyang transakyons, asan na BIR? dahil ba kakampi ng boss niyo kaya untouchable?

      Delete
    2. This comment has been removed by the author.

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    3. Ang alam ko supportado ni MP ang administrasyong Aquino simula't sapul naman. Kahit na mag-kaibang partido sila hindi naman malaking issue yun for them? Isa pa sinabi rin ni MP na wala daw kinalaman ang presidente sa tax case niya during the pressscon. So ano ba talaga? Mas naniniwala pa nga ako na nagpapa-kitang gilas lamang tong si Henares eh.hehe

      Delete
    4. true...they just can't accept the truth...it's just like saying...they know...but they REFUSE to understand...dahil yong focus nila kay MP. they must widen their views and perspective...

      Delete
  49. sa dami ng CORRUPT businessmen at politicians bakit si manny ang pagdiskitahan ng BIR? confusing... bakit kailangan e garnish ang property nung tao na alam ng buong mundo na galing sa mabuti at buhay ang kanyang itinaya para lang magkaroon ng maginhawang buhay. tanga lang ang hindi magiging emotional sa ginawa ng BIR. pwede BIR mga corrupt ang imbistigahan ninyo maawa naman kayo sa pera nung tao. buhay nya ang itinaya para lang magkaroon ng maginhawang buhay pamilya niya. balik nyo na ang pera ni manny. Maging makatao naman kayo!

    ReplyDelete
  50. naiintindihan po namin na magaling ang pagkadeliver ng message. Kaya lang hindi ho kayang itago ang motibo ng mga nanggigipit kay manny. sana lang panindigan ang matuwid na daan.
    si manny maraming natulungan. nagbayad sa IRS ng tama otherwise hindi po siya makalabas ng US kung may itinatago siya. ang punto sana walang gipitan lang

    ReplyDelete
    Replies
    1. hahaha! I couldn't agree more. very well said!

      Delete
    2. I AGREE. Magaling nga pagkadeliver ng message, but obviously, may MASAMANG MOTIBO na itinatago SA PANGIGIPIT nila kay Manny.

      Sana naman yung nila slogan na matuwid na daan ay matuwid parin hanggang ngayon.. hahay!!!

      Delete
    3. yeah buti pa sa U.S nagbabayad ng tama, pero sa Pilipinas hindi.

      Delete
    4. hay nalang...kung alam lang nakakarami nagyayari dito sa mindanao particular gensan/south cotabato/sarangani...nagmumudmod yan ng pera si pacquio tuwing eleksiyon...pero kulang2x pala magbayad buwis...saludo ako sa kanya bilang boksingero pero di ako kumbinsido performance nya bilang pulitiko...

      Delete
    5. kung ang pagtulong sa kapwa ay kapalit ng pagtakbo sa pagbayad ng buwis eh di wag kana magtrabaho para wala ka ng buwis engot

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    6. Very elementary na nga yung blog about the case pero madami pa ding hindi nakakaintindi. The main issue was explained very well. I think all the common questions that the people are asking has been answered. The remedies are also stated, na sigurado naman alam ng abogado ni Pacman yun. Still, lumalabas na binabalewala lang nila ito. That's why the BIR came out with the right actions. Pacman has everything, why not hire an effective and efficient lawyer and accountant.

      Delete
    7. Walang magaling at tamang paliwanag kapag ang may mga taong ayaw umintindi ng issue at ng batas. Basta si Pacman ay magaling na boksingero ay ok lang sa kanila na hindi sumunod sa batas. Congressman pa naman na dapat ay nangungunang sumunod sa batas!

      Delete
  51. ang galing nilang manggipit pag mga katulad lang ni manny..eh paano na si bobong revilla junggoy etafa at juan punyeta enrile?

    ReplyDelete
    Replies
    1. hahaha! nagbasa ka po ba?

      Delete
    2. your name-calling cracks me up hahaha

      Delete
    3. andami talaga maka comment lang. nahirapan yt magbasa ng English eh may tagalog nman paliwanag.. wag lng po puso, gamit utak din pag may time...

      Delete
  52. Sige nga pastor manny ibigay mong lahat mga ariarian mo sa tao para lalong HUMANGA at DUMAMI ang mga kapanalig mo at balang araw magi kang SANTO go goo goooo

    ReplyDelete
  53. WHY DIDN'T HENARES SUE HER BOSS PURISIMA WHEN HE DIDN'T FILE AN ITR?!!

    ReplyDelete
  54. People are selfish...they prey on the ones who bring help to others, but unable to bring down the corrupt ones...

    ReplyDelete
    Replies
    1. isa ka pa para kang hindi nagbabasa,kasing utak mo si Manny

      Delete
  55. Cherry picking:

    Sabi ni manny, nagbigay sila ng copy ng irs form at letter from top rank.

    Sabi ng bir at atty fortun, hindi katanggaptangap ang letter from top rank. No comment sila tungkol sa claim ni manny na nagbigay sila ng official irs docs.

    Sa mga di nakakaintindi at ayaw umintindi, nagbigay DAW po si manny ng copya ng irs form nya.

    Hindi po natin alam kung gaano yun katotoo, pero at least man lang, iprocess natin yun. Nagbigay DAW po si manny ng irs form, kaya naman po siguro naniniwala syang hindi sya nagpabaya sa kasong to.

    ReplyDelete
  56. Nicely put Attorney Raymond Fortun, kudos to you...before my sympathy goes
    to manny...all that is being said/negative notion towards BIR mngt but after i read your article and truly knows the underlying tangible facts, i would rather now advice manny to settle this tax case once and for all....hire ka ng magagaling na abogado/accountant, as what had Atty Fortun suggested...you can easily afford it, of all the winnings you pocketed.

    ReplyDelete
  57. Fan ako ni Pacman pero ganito lang yan. Kayo ba pag natangap nyo sahad nyo tapos makikita nyo sa payslip nyo ung kaltas ng BIR db nalulungkot kyo kase malaki nakakaltas sa inyo per wala tayo magagawa kse yan ang batas dito satin. Ngaun sabihin nyo sakin kung sino mas kawawa si Pacman na malaki ang kinikita o Ikaw na kakarampot ang kita? Malaki p rin ang respeto ng mga taga BIR kay Pacman kse for 2 years hindi nila ipinaalam sa mga tao ang pag balewala ni pacman sa mga notice ng BIR just to protect him from a shame. Pacman enjoyed that luxury of ignoring BIR notices for 2 years but now its payback time. Itama mo n lang ang pagkakamali mo, pakita mo sa mga tao na karapat dapat ka maupo sa pwesto na hindi sila nagkamaling iboto ka cguro jan dadami kapanalig mo hindi gaya nung sinabi nung nasa taas na "ibibigay mo ariarian mo para humanga at dumami kapanalig mo" tanga lang cguro gagawa nun. Marami ang naniniwala na wala kang intensyon na dayain ang income tax mo at alam din ng marami na kaya mong patunayan yan.

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  58. kahit pala gaano ka kayaman kung bubu ka (like manny pacquia) pwede mawala lahat.. tama obligation ni pacman na icheck ang mga papers before signing any form of documents, well he didnt so, he must pay the price of being stupid

    ReplyDelete
  59. I DISAGREE with the statement of Atty. Fortun, "Manny should hire the best attorneys and accountant."
    >> Ngayong panahon uso pa ba yan?? Sabi nga nila, IT'S NOT WHAT YOU KNOW, IT'S WHOM YOU KNOW. . .
    >>The best move is that PACMAN SHOULD HIRE ATTORNEYS AND ACCOUNTANTS WHO ARE CLOSEST TO HENARES! ONE OF THOSE IS ATTY. FORTUN, :D

    ReplyDelete
    Replies
    1. Tanong ko lng ky Atty. Fortun, Nagbabayad ka ba ng tama sa BIR?? nakakalusot ka ba palagi ky Henares??
      Isa kang magaling na abogado... kaya ito lng masasabi ko sayo... MAGALING, MAGALING, MAGALING . . .

      Delete
    2. Wag mo na kasi ilihis ang issue. Ang may kaso ay si Pacquiao. Hindi si Atty. Fortun. Kung magaling sana ang mga abogado at accountants ni Pacquiao, sana nagawan nila ng paraan nuon para maka avoid ( take note...AVOID, hindi EVADE) sa malaking tax. At kung si Pacquiao hindi bobo na pirma lang ng pirma na hindi tinitingnan kahit alam niyang mis declared ang nilagay na income, sana wala siyang problema ngayon.

      Delete
    3. @Reborn

      Baka masupalpal ka ni Atty. Fortun kaya mabuti pa tumahimik ka na lang. Daming satsat.

      Delete
  60. if the LAW only favors the RICH and who has the SMARTEST LAWYER, then there is something wrong with the LAW.. don't you think?

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    Replies
    1. In not a rich person. I'm just an ordinary employee. But ever since, I never had legal problem with my tax and other income obligations because I DECLARE IT RIGHT!.... so whether you are right or not rich, for as long as you do everything right and under or within the bounds of law, walang batas na pwedeng humabol sa yo.

      Delete
    2. Ordinary people earned as enough, why would BIR go after you? They don't get "rich" from your income. Of all the years I've been paying taxes when I used to work there, I have not seen a decent improvements to our country, projects have been syphoned by these LAWMAKERS - better yet, these BIR bigshots. So, if you are earning enough for your family, BIR has no obligation to go after your income - unless you start evading.

      Delete
  61. magbayad na lang tax para tapos ang pulong...3 yrs na pla sinisingil hindi naman nagbabayad e.kung mali ang bir, dalhin sa court yung kaso...salita ng salita e wala naman pangkontra..appeal to emotion ang diskarte taz me mga ewan naman na kumakagat...kayo e pumunta ng bir at personal nyong alamin kung sino ang sinungalin..daming nag-aalamalaman wala namang hawak na concrete truth...taz wag masyado makisali sa kasikatan ng ibang tao..feeling naman nakipagsuntukan sa scripted na match...ayusin nyo sarili nyong buhay!!!

    ReplyDelete
    Replies
    1. Correct po galing ng reply di gaya nung francis sa itaas

      Delete
  62. request nyo ke pakyaw na ibigay lahat ng cash prize sa pilipinas total kiniclaim nya na para sa bayan ang laban nya...ang daming ewan ah..kung walang premyo na milliones yung laban kaya pa lumaban yan...lawmaker si pakyaw dapat sya ang una magpapakita ng pagsunod sa batas...dapat alam na ni pakyaw na mali ang mga taong nakapaligid sa kanya...knock out si pakyaw ke mayweather.itaga nyo sa bato.

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  63. In my own opinion dapat walang tax ang panalo ni pacman dahil gift nya yan....nagkaroon sya ng pera at dala pati ni pacman ang symbol ng philippines every time na panalo sya...maybe you can ask him just give aways from him....di nyo nakita ang mukha nya everytime sira ang mukha nya how he win? Tapos kusa lang man na nagbibigay sya. ..tapos ngayon singilin sya ng taxes...maybe sa business nya yon dapat magbayad at iba pa na dapat babayaran nya talaga.

    ReplyDelete
    Replies
    1. Gift sa mukha mo! Basahin mo uli ang pahayag ni Atty. Fortun. Lahat ng napanalunan ni Pacquiao sa boxing, advertisement, endorsement, pelikula, at kung ano ano bang kahibangan niya....yon ay considered INCOME! sa tagalog KITA!...Walang pakialam ang batas kung nakapagbigay ng karangalan o dala niya ang simbolo ng bansa. It's simply logical....1. Nag declare ka ba ng tamang KITA? 2. Nagbayad ka ba ng TAMANG BUWIS? 3. at kung nag bayad man, NAGPAKITA KA BA NG KATIBAYAN NA NAGBAYAD KA?

      Delete
  64. I understand clearly well. Bottomline, no one should be above the law. Address the issue correctly Mr. Philippine Congressman

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    Replies
    1. Tama. No one is above the law. Pero bakit hindi si Lucio Tan ang pinagtuonan nga pansin ng BIR, na may 20YEARS tax case na sa court at worth of Php 5 Billion tax. Dahil ba nakapagbigay sya ng 100Million kay Noynoy sa kampanya??? hmm.. tsk tsk tsk.

      Ang issue naman talaga dito ang ang PANGGIGIPIT NG BIR kay PACMAN. At, sabi nya naman na di sya tatakbo kung mapatunayan nga na nagkasala sya. Pero, ano ba naman ito, kailangan ba talagang igarnesh? Yung ibang corrupt nga diyan nga mas malaki pa ang utang sa tax ay di nga ginarnish ang ari-arian.. Hey! Tuwid na daan ba ito? hahay!

      Delete
    2. @Anonymous at 11:31 PM

      Hindi po bawal magbasa. Parang nalampasan mo ata ang tungkol dyan? basa basa ulit pag may time....

      Delete
    3. maka comment lang yata ang alam eh.. basa din pag may time. mahaba man eh maliwanag nman.. ako kahit hnd msyado mataas pinag aralan ko naintindihan ko. wag ung puso lng, gamit din utak pag may time...

      Delete
  65. 2 things -

    1. Yes, the law is on the BIR's side. They have every right to go after Pacman.

    2. Yes, it is also true that this administration looks after its own, and goes after its enemies with vengeance. They will look the other way when one of their own "yellow" supporters breaks the law. And no, don't use Biazon as an example that this isn't the case. Only naive people and those who also drink the yellow kool-aid would say otherwise.

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  66. Of all the time.. the controversies, the typhoon, the corruption of Nopales and her cohorts [senators, congressmen, businessmen, foot soldiers and all sorts] you have to slap the person by freezing his bank accounts? the government can adjust anytime they want just to avoid "another controversy". Delay it for for another 6 months and if "they" can't provide enough answers, then freezing all his income is appropriate. There are so many senators, congressmen and business tycoons have been tax evading but they can't freeze their accounts, banks or assets. Why is that? What is the difference between that?

    ReplyDelete
    Replies
    1. That was answered in the blog. It's not that hard to read.

      Delete
    2. Dear douchebag, please read the entire blog.

      Delete
    3. {AnonymousDecember 3, 2013 at 3:54 AM
      Dear douchebag, please read the entire blog.}

      Ha! pinoy talaga oo... the guy wanted to say what he say but you just blasted him off. Typical crab mentality.

      Delete
  67. Let me ask everyone here. After all these "pork barrel" issue. Where does the money go if Pacman pays his taxes?

    ReplyDelete
    Replies
    1. ... to the politicians, of course! How embarrassing.

      Delete
    2. saan nga ba?sweldo ng mga sundalo, pulis, mga kamag anak ninyo na empleyado ng gobyerno, mga nademolish na kailangan irelocate, ok kasama na kinukurakot ng pulitiko ok ok ok pero can you imagine what will happen kung wala na mag bayad ng Tax???

      Delete
    3. to HENARES. Kapal ng mukha.

      Delete
  68. Kahit ilang Reverend pa ang magdasal wala ring milagrong mangyayari kasi kahit ang Bibliya nga nagsasabi na, "Give back to Ceasar what is Ceasar's and to God what is God's." Matthew 22:15-22. Support pa rin ako kay Pacquiao, pero kung meron mang discrepansies sa kanyang mga taxes, ayusin at bayaran na (if we're talking honesty and integrity here).

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  69. If we blame the politicians about how bad our government is. The people should carry all the burden because they vote these "kleptomaniacs". I'm sorry to say this but we pinoys/pinays should get all the blame. Just a shoutout.

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  70. hala...bayaran n yang 2.2 bilyon na iyan at ng matigil na ang mga buwaya...hindi dapat cash yan...ibili ng sang damakmak at bongga bongga materyales pampagawa ng mga school at bahay sa yolanda victim..ibilli mo na yan pacman ng tonetoneladang semento, yero at kung anek anek pa..padeliver sa opisina ng BIR..para sureness na di yan manakaw ng mga bwitre.HOW I WISH pede ganito n lng paraan ng pagbabayad ng buwis...juice ko po!!!

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  71. WALANG IBANG SISIHIN SA GULONG YAN KUNDI MGA TAX ACCOUNTANTS NI MANNY NA OBVIOUSLY NAGBAYA SA KANILANG TRABAHO OTHERWISE HINDI SANA UMABOT PA NG GANITO ANG SIMPLENG KASONG ITO..

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  72. Sa tingin ko mga igan, kaya marami ang nagngitngit sa ginawa ni Pnoy's BIR, kasi mali ang timing. Wala naman akong nabasa o narinig na reklamo si Pare Paccy noong unang lumabas ang kaso na yan. Sino ang di mag-iisip na politically motivated iyan. Kung next month sana ginawa iyan, baka hindi ganyan ka-emosyonal si Pare. Mali si Brother Pnoy diyan kung ang plano niya'y balansehin ang kasikatan ni Pareng Paccy dahil ang simpatya ng masa ay laging nasa "inaapi", yung mga nagdudunong dunungan lang na kunwa'y utak ang naghahari sa pagkatao nila at hindi emosyon, o kaya yung galit kay Pare dahil 'di si sila naambunan ng panalo niya ang papanig kay Brother Pnoy...o kaya naman yung mga abogado at accountant na sana'y umayos ng deficiency tax...laking pagkakakitaan yun.

    ReplyDelete
  73. kung magaling pla ang mga abogado at mga accountants mo maka LUSOT ka rin pla sa BIR.

    pagalingan pla!

    idea ko lang..!

    ReplyDelete
  74. kaya di umasenso ang Pilipinas dahil sa singilan ng singilan ng taxes na yan from the poor Filipinos eh, at makikita mo bakit ang dami naipupundar ng mga lintek na mga politicians na yan? makipagcompete kayo kay pacman, si pacman alam natin kung saan galing ang yaman, eh kayong nasa gobyerno, alam nyo ba kung saan galing ang yaman nyo? ang sasarap ng buhay nyo, enjoy na enjoy nyo ang airconditioned offices at sasakyan, at sino ang nagdudusa? kaming mga nagbabayad ng mga taxes na kinukurakot nyo. kung bakit dito lang naman sa Pilipinas ang ganyan eh kaya di tayo umasenso, paano nga, naghahanapbuhay ka para sa kanila. kaya gustong gustong maging politiko para maenjoy ang kaban ng bayan ng walang kahirap hirap. hindi na aasenso ang Pilipinas dahil naghahanapbuhay tayo para sa gobyerno, para pantustos nila sa mga mararangyang pangangailangan nila. ang lalaki ng mga sweldo at lagi pang may bonus, pero saan ba galing yan, sa mga taong pilit na nagsusumikap para umasenso, eh paano aasenso may kasosyo sa kita? nakapangingitngit! dapat kasi sa mga nakaupo sa gobyerno eh magsilaban na lang din ng boksing para malaman nyo kung gaano kahirap maghanapbuhay ng kayo lang ang nakikinabang. palibhasa wala na kayong inabatan kundi ang kikitain ng ibang tao. magsipaghanapbuhay kayo! di yung kita ng may kita pinakikialaman nyo! yung mga taxes nyo ba nasa tama? kung magagaling kayo bakit napalusot nyo ang pondo ni napoles? di na kayo nagduda na baka kung saan lang mapunta? kasi nga kasosyo rin kayo dun! kakapal ng mukha nyo, eh mahilig din naman kayo lahat sa "UNDER THE TABLE"

    ReplyDelete
    Replies
    1. hala sige huwag na tayo magbayad ng tax, huwag na paswelduhan mga pulis sundalo (masaya mga MNLF at abu sayyaf nyan)teachers nurses.....wala nang magbayad ng tax para wala nang makurakot

      Delete
  75. Hahahaha, KARAMIHAN ng nagcomment dito either hindi nagbasa o hindi naintindihan ang binasa. Yung iba emosyon lang pinapairal. Para lang si MP satsat ng satsat kaya nagmumukhang boplaks. Simple lang ang issue, hindi kelangang maging lawyer at accountant para maintindihan. Nakakatawa at nakakairita ang ibang comments dito, so stupido bobo.

    ReplyDelete
  76. The need to hire a SMART lawyer and accountant seems to be a slap in the government's face. Because it seems that the SMART lawyer/accountant can play around taxes due for the govt. Ano yan, wala bang standard tax rules ang govt na ang SMART lawyers lang ang kayang umintindi? I believe just because some of these rich people as stated above have incomes not open to the public eye so they can play around and probably (hide some) underdeclare to make it appear that this is the only taxable income. SMART indeed. Had manny's fight prize be concealed will the govt know that he underdeclared? Look the case of the Sy's above. So the case of comparing manny's fate to that of the tycoons may sound absurd but the public can only speculate because that's what they know. Well on the second thought I reckon it is not playing around, SMART lawyers can just fool the government. And that make them SMART indeed.

    ReplyDelete
  77. Prayer matters. Just watch out after all these will come to pass. I'm sure it will.

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  78. Those who commented SMART are smart in some issues/aspects of life and those who commented BOBO and stupido are certainly bobo and stupido in other issues/aspects of life. Ganyan lang talaga itong short life na ito ehh.

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  79. BIR is not to blame on this, People around Pacman should be blame for this for not advising or guiding him properly, his lawyers and accountants for not doing their job properly for Manny. He pays his lawyers and accountant for sure. What the hell are they doing. Yes, He brought glory to our country but its not a excuse...and he too pay his taxes properly, The next election coming, this is good publicity for him.

    ReplyDelete
    Replies
    1. ikaw nagbayad kaba nang tamang buwis? as if you are clean

      Delete
  80. All professional advises have been smartly and/or stupidly said. Moreover, noted counsels and auditors have shared in the interpretations of the tax code. However, there was, a very important link to amicably settled the issue for the sake of lesser-evil earthly words, AND THAT IS, COMPASSION, ABILITY TO GUIDE AND TEACH THE PACMAN ON THE PART OF THE TAXMAN TO UNDERSTAND AND FOLLOW THE LAW!!! The problem is, G-men forget about MEEKNESS, HUMILITY AND "DELICADEZA"!!!

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  81. That is just it and Fortun made it all clear.

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  82. Simple yan di ako magbabayad ng tax sa bulok na gobyerno, dame niyong satsat.

    ReplyDelete
    Replies
    1. Magbabayad naman talaga ang tao kapag MAPATUNAYAN. Manny already showed documents to BIR. But, only the BIR neglects that documents. Also, this tax issues are between government to government naman.

      Kailangan ba naman i.GARNISH ang mga ari-arian at i.freeze ang bank account?

      Pilipino tayo. Dapat tayo magtulungan. WALA NAMAN GIPITAN.
      Isa nga yan sa dahilan kaya di tayo umasenso.

      Delete
  83. Maganda ang pagdeliver ng mensahe, but, ang ISSUE NAMAN TALAGA DITO ay ang PANGGIGIPIT NG BIR kay Manny. Kailangan ba talagang i.garnished ang bank account at mga ari-arian ng Pambasang Kamao. Yung tao na may magandang hangarin makatulong sa kapwa Pilipino.Gusto nyo naman yatang pigilan.

    Ang DAMI naman dyan na mga negosyante at corrupt na tao na may utang pa sa gobyerno, at ang IBA pa nga dyan ay mas malalaki pa ang utang at matagal na ang kaso. Bakit di nyo inunang inaksyonan? Bakit naman si Manny ang unang pinagdidiskartihan nyo. Wala rin kayo sa timing.

    Halata naman ang MASAMANG MOTIBO nyo.

    Yan ba ang utos ng boss mo?
    Mukhang nakakalimotan mo yatang sino ang Boss ng boss mo. tsk!

    Ang hinahanap lang naman ng mga Pilipino sa BIR ay TUNAY at PATAS na SERBISYO na WALANG HALONG PAMPULITIKO AT MASAMANG MOTIBO pero KABALIKTARAN ANG NAKITA namin sa inyo.

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  84. well said atty fortune. only one thing to do for pacman migrate to the US period!

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  85. BIR sucks big time

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  86. a war of attrition between ethics and morality!

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  87. to sum up all the comments. Kung bobo ka. wala ka talagang lugar sa mundo...so dapat lang talaga maging matalino ka. ganyan ang natutunan ko... Thanks fortun... sana nagbayad ka din ng tamang tax....

    ReplyDelete
    Replies
    1. Bobo lang naman ang tao kapag ito lang ang article na binasa. Magresearch ka para maliwanagan ka.

      Delete
  88. Di naman yata gamitin ang batas para sa masamang hangarin. Wag naman sana nilang i.garnish ang mga ari-arian ni Pacquiao...

    ReplyDelete
  89. This issue should be closed last year. Read this statement:
    ----------------------
    The DOJ agreed with the respondent that there was no valid service of the subpoena duces tecum upon him.

    The Justice Department said the allegation of BIR Officer, Abdul Jalil J. Taratingan, that he personally delivered the subpoena in General Santos City, received by a certain Jocelyn Nebria, is contrary to Revenue Memorandum Order No. 88-2010 which requires for a personal service to the person being summoned.

    “It is only upon refusal of the person being summoned to receive the subpoena that a substituted service can be availed,” said the DOJ.

    The DOJ ruled that since there was no refusal on the part of Pacquiao to receive the subpoena, the BIR case is IRREGULAR AND INEFFECTUAL.

    “The service of summons is, indeed, a vital and indispensable ingredient of due process. Such denial of respondent’s vital right constitutes a serious infirmity in the proceedings which led to the filing of this case against him,” the DOJ said in its resolution.

    ----------------
    Source: http://www.abs-cbnnews.com/sports/11/16/12/doj-junks-tax-case-vs-pacquiao

    Pacquiao is a law abiding Filipino citizen.

    ReplyDelete
  90. My goodness, napaka simple ng explanation ni atty, bakit ang daming hindi nakakaintindi??? hahahaha... Marami rin talagang pilipinong stupido ano??? hahahaha...

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  91. Nauna ba yung garnishment sa kaso? Ba't ganun?

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  92. sana magbayad na si pacman para manakaw na naman ng mga buaya at wlang hiyang politiko sa ating gobyerno and pinag hirapan nya.

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  93. kaya mahirap ang pilipinas kasi ang daming abogado at kukunti lang yung scientists.

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  94. BIR is desperate and no money. Enter Manny Pacquiao's assets. Problem solved for the BIR. Perfect solution and a bad timing.

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  95. " Lucio Tan hires the best lawyers and accountants to defend him and file the right docs. THAT, my friends, is the key difference. So please stop the Lucio Tan comparisons because, frankly, there is NO comparison."
    ...SO, PAGALINGAN PALA NG ABUGADO AT ACCOUNTANT TO.. feeling ko tuloy kung magaling lang ang mga abugado ni pacman di sana nangyari ang magbabayad sya ng ganito kalaki.. Dapat nga naman nyang gayahin si Lucio na kayang paikutin ang batas dahil may magaling syang mga abugado..

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  96. ay salamat..hindi ako mayamam

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  97. ang linaw-linaw na ng explanation, meron pa din di maka intindi. dilat mga mata, buksan ang mga isip. translate.google.com pag di alam ibig sabihin.

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  98. file na lang c pakman nang banckruptcy

    ReplyDelete

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