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While waiting to board my 12-hour flight, I browsed the web through Hong Kong International Airport’s free internet stations. I searched “things to do in Amsterdam” in Google to give me an idea of what I can do in the city in my spare time. This is atypical. I normally have my itinerary all planned out, either because I am travelling with my wife—who is such a great organizer—or I had already planned out my trip due to excitement. That was not the case for this Amsterdam trip.

Our hoped-for radical changes in the processing of claims for value-added tax (VAT) refund filed with the Bureau of Internal Revenue (BIR) have seen the light of the day. Gone are the days when taxpayers would wait in vain for the acceptance or denial of their VAT refund application. Looking back, many have seen this as just a prerequisite to the true refund battle in the Court of Tax Appeals.

Last Saturday, I had my monthly checkup with my gynecologist. Unfortunately, on our way to the hospital, I slipped off the last stair in our condominium lobby. With my right foot sprained, I thought of rescheduling my checkup, as it was so difficult to walk. With a baby inside me, however, I needed to push through. I needed to ensure that she (Yes, it’s a girl!) is fine and was not harmed due to my carelessness. Thankfully, I was able to proceed with my checkup, and the baby is fine.

THE Bureau of Internal Revenue has issued Revenue Regulations 5-2019, implementing the tax incentives provisions of Republic Act (RA) 10771, or the “Philippine Green Jobs Act of 2016.”

Following the effectivity of Republic Act (RA) No. 11232, or the Revised Corporation Code of the Philippines, the Securities and Exchange Commission (SEC) recently issued Memorandum Circular No. 7-2019, providing guidelines on establishing a One Person Corporations (OPC).

Many were especially angered, and with good reason, by the close to US$1-billion in donations to rebuild the Notre Dame Cathedral in Paris, because of the seemingly misplaced priorities of philanthropists and the French government. Citing increased homelessness in France and several other oppressions in other nations, French President Emmanuel Macron received several criticisms for his pledge to rebuild the cathedral within five years. One possible explanation for this, that would gloss over several other realities, is that there is no clear endgame in the fight against poverty, whereas the restoration of a centuries-old cathedral has a definite result. Perhaps a resolution to this is that your actions should be seen as gradient and continuous, rather than isolated extremes. Decisions made should always align with your goal.

Just yesterday, millions of registered Filipino voters headed to their respective precincts to exercise their rights to suffrage. Leading up to Election Day, Filipinos were bombarded with countless campaign advertisements — from catchy jingles and sponsored social media posts to political rallies and public debates — all in the hope that candidates could influence and win the people’s vote. Now, candidates and voters alike are in limbo, hoping and praying that the election odds are in their favor.

Humans are emotional beings: however rational and thinking, people appeal to feelings. A look back into the history of humanity reveals the occasional popularity of leaders who were skilled orators, such as Adolf Hitler and Benito Mussolini. They are masters of the Greek pathos, eliciting passionate approval by engaging the emotions of the crowd. In recent years, the firebrands of today—presidents Donald Trump and Rodrigo Duterte—have risen to fame and power.