To: Huey Sepulveda (May your soul now be free and joyous)

Add comment March 17th, 2010

Onday and Ondoy!

It may seem foolish to be writing something for puppies at this time of calamity but I would like to pay my last respect for Onday and Ondoy.  My dog ‘Sexy’ gave birth at the night Ondoy hit the country (Sept. 26).  She gave birth to 4 puppies, 2 boys and 2 girls.  After 24 hours, one of the girls (’Onday’) passed away due to cold.  That is because we do not have electricity up to now.   They normally need some light for their first few months to keep their body heat warm.  But  since we do not have electricity yet, the candles alone cannot keep up the needed warmth.

For the past few nights, I sleep with the other thin puppy at my stomach, to make sure he gets enough body heat.  I manually feed him milk via syringe and he has stopped crying since last night.  But last night I placed him back with the other puppies by 11pm to get a full rest.  And upon arriving at the office this morning, i received a call from my brother that ‘Ondoy’ is gone as well.

Did you know that dogs have their way of dealing with death.  When Onday passed away, I found her outside the ‘batya’ where the rest of the puppies are.  Sexy must have brought him out there to keep her away from the rest of the puppies so that the rest will not feel the loss.  When Ondoy passed away, my brother told me he had a rag over him, just like when people die at the hospital.  I remember very well that there was no rag anywhere inside the ‘batya’ when I last checked on them before I leave for the office.  I guess dogs have their own way of dealing with grief.  Both Onday and Ondoy are great pups.

It is the first time that any of Sexy’s pups died.  And so it was very hard for me and Sexy for sure.  But my mom reminded me of an old belief that when dogs die, it is because they are saving other people’s lives.  Indeed, Onday and Ondoy’s death must have been to save another person’s loved one.  And for that, I’ll be glad.  Thanks!

Add comment October 1st, 2009

BIR Ruling No. 021-98 (February 19, 1998)

000-00-021-98

Mr. Mariano B. Padilla

141 Fort Santiago St.,

Bago-Bantay

Quezon City

S i r :

This refers to your letter dated September 5, 1997 requesting, in effect, for a ruling that the transfer without consideration of one-half (½) portion of five (5) parcels of land by virtue of the Deed of Transfer executed by and between a trustee and a trustor is exempt from taxes.

Documents submitted to this Office disclosed that Mr. Mariano B. Padilla and the late Roy B. Padilla, Sr. are the registered owners of five (5) parcels of land located in Plaridel, Bulacan, more particularly described as follows:   

Property            TCT No.            Area            Registry of Deeds

Land            RT-20752(T-259737)            151 sq. m.            Province of Bulacan

Land            RT-20753(T-259738)            687 sq. m.            Province of Bulacan

Land            RT-20754(T-259739)            688 sq. m.            Province of Bulacan

Land            RT-20755(T-259740)            680 sq. m.            Province of Bulacan

Land            RT-20756(T-259741)            687 sq. m.            Province of Bulacan

that prior to their acquisition, Mr. Mariano B. Padilla and the late Roy B. Padilla, Sr. have agreed by themselves that they would buy said properties in equal shares; that the latter would become the trustee of one-half (½) portion of the above-mentioned properties; that in 1987, before the death of Mr. Roy B. Padilla, he withdrew his becoming a trustee of said properties for his failure to give his share appertaining to him, i.e., not a single centavo was ever contributed to pay the one-half (½) share due from him; that on June 27, 1997, the administrator for and in behalf of the late Roy B. Padilla, received from Mr. Mariano B. Padilla a letter claiming that he is the sole and exclusive owner of the aforesaid properties; that on July 22, 1997, a Deed of Transfer was executed by and between the Estate of Roy B. Padilla, Sr. represented by the Legal Administrator, Mr. Roberto A. Padilla, in favor of Mr. Mariano B. Padilla; that in an Order dated July 16, 1997 entitled “In the Matter of the Petition for Judicial Settlement of the Estate left by the Honorable Judge Gregorio E. Manio, Jr. of the Regional Trial Court, Fifth Judicial Region, Branch No. 40, Daet, Camarines Norte, it was ruled as follows:   

“xxx                    xxx                    xxx

“WHEREFORE, finding the Motion to be meritorious, the same is hereby granted. Let the properties listed below be excluded from the inventory of the properties, real and personal, of deceased Roy B. Padilla, to wit:

Location            Title No.            Area

Plaridel, Bulacan            RT-20752(T-259737)            151 sq.m.

Plaridel, Bulacan            RT-20753(T-259738)            687 sq.m.

Plaridel, Bulacan            RT-20754(T-259739)            688 sq.m.

Plaridel, Bulacan             RT-20755(T-259740)            680 sq.m.

Plaridel, Bulacan            RT-20756(T-259741)            687 sq.m.

“Accordingly, the administrator herein is hereby authorized to effect the transfer and conveyance of the above-enumerated properties to Mr. Mariano B. Padilla.

“Upon execution thereof, let copies of each deed be submitted to this Court for final approval.

“So Ordered.

“Given this 16th day of July, 1997 at Daet, Camarines Norte.”

that on July 22, 1997, in compliance with the aforesaid Order, the Estate of Roy B. Padilla and Mr. Mariano B. Padilla executed a Deed of Transfer and agreed to transfer and convey absolute title over the subject properties in favor of the latter without any consideration; that on July 30, 1997 the same court issued an Order as follows:   cdasia

“Submitted is a Deed of Transfer covering the properties subject of the Order of this Court dated July 16, 1997 authorizing the transfer and conveyance of the said properties to Mr. Mariano B. Padilla.

“Finding that the terms and conditions of the Deed of Transfer effected by the administrator to be in conformity with the Order of this Court aforementioned, the same is hereby finally APPROVED together with its attached annexes.

“So Ordered.”

and that it was alleged that the said Order of the Court had already become final and executory.

In reply, please be informed that since the transfer of the subject one-half (½) portion of five (5) parcels of land is without any consideration pursuant to the Deed of Transfer dated July 22, 1997, and considering further that the execution of the Deed of Transfer was approved by the Regional Trial Court, Branch No. 40, Daet, Camarines Norte in compliance with its Order dated July 16, 1997, and finally APPROVED in its Order dated July 30, 1997, which Order allegedly had already become final and executory, the transfer of the aforementioned properties to Mr. Mariano B. Padilla is not subject to the (5%) capital gains tax imposed under Section 21(e) of the Tax Code, as amended. [now 6% imposed under Section 24(D)(1) of the Tax Code of 1997]

Moreover, the alleged transfer of the subject properties is exempt from the donor’s tax imposed under Section 91 of the Tax Code, as amended, [now Section 98 of the Tax Code of 1997] due to lack of donative intent on the part of the Estate of Roy B. Padilla.

Furthermore, the Deed of Transfer is not subject to the documentary stamp tax imposed under Section 196 of the Tax Code, as amended [now Section 196 of the Tax Code of 1997]. However, the notarial acknowledgment to the said deed is subject to the documentary stamp tax of P15.00 pursuant to Section 188 of the Tax Code, as amended [now Section 188 of the Tax Code of 1997]

This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void.   dctai

Very truly yours,

(SGD.) LIWAYWAY VINZONS-CHATO

Commissioner of Internal Revenue

Add comment June 5th, 2009

Beauty

Its been a while that I really took the time to wrote (and not copy-paste my posts).  Im a very busy person I must say.  I’ve been trying to juggle things in my hand for the past 2 years.  I don’t know if its worth the time, or is it just because I don’t have anything to do with my life, or am I just a masochist.  But I’ve managed so far and I’m  happy.  Most people who know me are often amazed on how I manage things and my time.  If only I can survive without food and sleep I’d probably be doing that now.

I love to stretch myself to the limit.  It gives a feeling of worthiness and excitement.  As a recent fellow once said, we must bend ourselves just a notch below the breaking point.  Because that’s where everything looks and feels good.  Its like ecstasy.  Imagine having to clean a super messy room that’s estimated to last for a week or so and you managed to do that for a day.  That’s the feeling!  Its like the gushing cold wind on your face on a summer day.

But life is beautiful and full of surprises; not a single creature was made perfect.  Behind the success stories of every person lies some bunch of failures, heartaches, and pain.  I guess that’s the secret behind success.  Successful people had a lot of baggage in their past which they tried to overcome and they did.  And so they are happy, even when bad times come.  It is because they get to appreciate all things that come their way, whether good or bad.

I realize today that nobody is perfect.  Its a cliche i know but only a few really understood its meaning.  Imagine flying so so high and having almost the best experience of your lifetime, when suddenly, a very tiny dirt catches your eye and you stumble down, so so down.  It is very painful at start, but once you get used to it, or when you experienced at least one really hard blow, then you’re sure to survive other blows easily.  You can surpass any challenge that will come your way.  Soon enough you’ll see yourself smiling and accepting hardships, knowing its a sign for another lesson in life.

What’s most important at the end of it all is that you should learn to stand up and fight again.  Not aiming for revenge, nor to prove yourself right to other people, but just for the sake of fighting and hoping you’ll soon overcome the challenge, to advance to the next level.  I guess that’s the beauty of life.  One simply has to live with no specific plans but simply living.

I am glad to have lived and loved.  Thank you to all who have loved me as well.  You’re beautiful!

Add comment May 7th, 2009

Top 10 in 2008 Philippine Bar Exams

Top 10 List:
1st Place - Lardizabal, Judy A. (San Sebastian College) 85.70%
2nd Place - Amerol-Macumbal, Mylene I. (Mindanao State University) 85.65%
3rd Place - Baclay, Jr., Oliver P. (Ateneo de Manila University) 85.60%
4th Place - Jala, Majesty Eve L. (Ateneo de Manila University) 85.55%
5th Place - Liceralde, Ma. Elizabeth L. (University of the Philippines) 85.40%
6th Place - Macapagal, Micael T. (University of the Philippines) 84.15%
7th Place - Dy, Denise S. Regis, April Love C. (Ateneo de Manila University) 84.00%
8th Place - Tan, Christine Joy K. (Ateneo de Manila University) 83.80%
9th Place - Jacob, Jihan A. Velasquez (San Beda College); Shirley G. (University of the Philippines) 83.75%
10th Place - Raymundo, Vanessa C. (San Beda College) 83.70%

Add comment April 3rd, 2009

Eustaquio Cuz’s Kris Kringle Wishlist

For the pretty and handsome Eustaquio cuz…

Raymond ‘Pogi’
- Thumbdrive
- Red Wine
- Medium Wanbol High University Shirt

Lyn
- Lacoste Bag (Color: Red/Mocha)
- Parker Ballpen (w/ name)
- Color Pencil (Faber Castel; 24 Colors)

Tin-Tin
- Any Macbook Accessory
- Wallet
- Precious Moment Stuffs
- Bracelet/Earings

Gem-Gem
- B. Marley Shirt
- B. Marley Cup
- B. Marley Jersey
- Peter Tosh & The Walters
- B. Marley Shoes
- Lighter Gun & Fluid
- & World Peace

Phine
- Bean Bag (Blue)
- Blush-on Brush (Big)
- Bath Towel (Cannon)

Dhonz
- Starbucks Tumbler
-Ipod Earphone
- Ipod Leathercase (30Gb)

Erald
- Sunglasses (black or orange; wag ung malaki)
- Hotdog na pillow (orange color and makinis)
- Anime stuffs (anything but not CD’s; EX: Bleach or naruto alarm clock)
- ‘Bubblegum’ character stuffs (except mug)

Jenny
- Willing to add (in short, kyo bahala! heheh)
- Eveready rechargeable battery (AA 2500 MH; 2 pcs)

Gemma
- Jeans, size 27
- Blouse, size M
- Perfume

Meng
- Willing to add (in short, kyo bahala! heheh)
- Victoria’s Secret (Secret Crush)

Jeremie
- T-shirt (Harvard; small/medium)
- Silver (necklace/bracelet)
- Flash Drive

Lani
- Digital Photo Frame
- Laser Mouse
- Body oil from body shop

Jeff
- T-shirt (Large)
- Shorts

Marlon
- 2 GB Micro SD
- Black Jacket
- Black T-Shirt

Marie
- Huggable na stuff toy
- Malaking unan
- Lampshade

Add comment December 22nd, 2008

Greatest Gift for Christmas!!! (Shine After the Rain)

FINALLY! My greatest Christmas Gift (yet) to my Dad has arrived.

The package has finally arrived.  After months of savings, I finally got the chance to give Daddy his new ride.  It may not be the best dream car, but I’m sure it is for us, at least for now!  Thank God and of course to everyone who helped me achieve this dream.

No, I didn’t win the FAMAS or something, but I would like to take this chance to really thank everyone who helped me become what I am now and achieve whatever I have achieved now.  I guess this happy moment is a great way to extend my gratitude to all who loved and cared for me for all these years.  I may not be as expressive in terms of showing my gratitude but I really appreciate all the love and help I get.

To start with, my office, US Auto Parts, Philippines.  For understanding my special situation in terms of balancing work with studies.  They have always been supportive of me and my career.  I couldn’t have managed things if not for them, especially Marc Macalua (VP Marketing, Philippines) and Alvin Jimenez (Senior Email Marketing Manager).

I also owe big to The Ateneo Professional School for granting me partial scholarship for a sem and Manila Bay for another sem of full scholarship.  I definitely could not have saved enough for the gift if not for the scholarship.

For my family who have always been my inspiration in striving to be better.  It is in our family that I learned of love and faith.  And talking about love, of course, Erald (a.k.a. Besty, Bebe, etc).  For supporting me all the way and helping me in all means possible. And most especially for loving me.

Before I even cry and things get mushy here, WWAAHHH!!! Finally, one down! It just feels so good.  That’s all.  And I really thank God for all these blessings.  As the saying goes, ‘there’s always a shine after the rain’.  I just feel like I can do anything now!!!  Again, thanks to everyone.  Let’s spread the love this Christmas! Mwah Everyone!

2 comments October 23rd, 2008

Last 2 puppies left….so get ur baby now!

Boy: Errol

Girl: Ebony

YEZ…last two (out of six) babies left….Errol and Ebony has PCCI Papers (with 16 red marks and 4 green marks) and Medical records (6 dewormings and 4 5-in-1 vaccine shots included)

Birthdate: May 10, 2008 (3 months old now
Breed: Pure breed Shih Tzu (princess-type)

To buy, contact Christine @ 09174216701 or 09228637883

Add comment August 25th, 2008

Pyrolympics 2008 @ Mall of Asia

Last May 31 (Saturday), I went to MOA with Bebe and his family to watch the Pyrolympics 2008. I was hesitant to join them since a week before that, we went there too but the fireworks display was suspended due to the rain. The day after that, they went back to MOA only to find out that it was again suspended. So when they were asking me to come with them to watch the Pyrolympics, after 2 failed attempts, I didn’t want to waste my time looking forward to something which may just end up as another suspended display. But I went with them anyway since that was the last weekend of Bebe’s family here in the country, before they head back to Saudi.

So we went there and thank God the Pyrolympics pushed through. It was worth the wait, effort, and time. The display was very beautiful. It was actually romantic to watch it with your loved one. hehe. I love the part where the fireworks formed a shape of a heart. And I love the food, ehem, diet. Hehehe. I attached my recording of the video below to share the love of the Pyrolympics 2008. Enjoy watching.

Add comment June 6th, 2008

NEW Low-Priced Shih Tzu is now Available for Grab

Add comment May 10th, 2008