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| Corruption and Taxes By Antonio C. Abaya Written Feb. 02, 2005 For the Manila Standard, February 03 issue The usual anti-American banshees in Congress, media, the clergy and the communist movement where surprisingly quiet and failed to scream �Interference in our internal affairs!� or �An affront to our national sovereignty!� when US Ambassador Francis Ricciardone proposed, in a speech before the Foreign Correspondent Association, that continuous trial be used to prosecute high-profile cases of corruption. (Manila Standard, Jan. 25). Said Mr. Ricciardone: �In our experience, continuous trial works well, especially for high-profile cases. We are sharing the lessons we have learned which can be used by the Philippines.� He revealed that talks have been going on with the Philippine justice department on this matter, but in a �very general manner.� �But the cases against former AFP Comptroller, Maj. Gen. Carlos Garcia, could be a starting point.� I put that in quotation marks, even if it is not in the Manila Standard, because I do not know if the Ambassador really said it, or it is just an inference made by the reporter. But Mr. Ricciardone did say: �It is not appropriate for a public official to talk about cases pending before courts. But as a general rule, if we have evidence to share, then we share it (with) our allies.� And the Americans have a lot of evidence against Gen. Garcia: the undeclared $100,000 in cash seized from his two sons in December 2003 by US Customs in San Francisco airport; the handwritten letter of Mrs. Garcia to US authorities trying to explain the nature of this and other cash that she admitted having hand-carried to the US in previous trips; the documentary evidence of their ownership of real estate in New York and Ohio. Add to this the evidence that the Philippine government has, namely that Gen. Garcia had at least 40 bank accounts in at least five different Philippine banks, holding amounts that cannot be explained by his P37,000 monthly salary. Anyone coming from a relatively unpolluted country would have concluded months ago that this was an open-and-shut case. Yet, here we are, more than one year after the San Francisco incident, and Gen. Garcia is being tried, ever so slowly, only for perjury, for failing to include their US properties and his 40 bank accounts in his Statement of Assets, Liabilities and Net Worth (SALN). If one removes the diplomatese from Mr. Ricciardone�s statement, it can be interpreted as a public wake-up call for President Arroyo to get her act together on the issue of corruption. And continuous trial for this and other high-profile corruption cases is the best � probably the only - way for her to prove to a benumbed and cynical public that she is really serious about rooting out corruption in her government, including the military. Failure to heed the proposal for continuous trials for high profile corruption cases could be interpreted by the Americans, as well as by many Filipinos, that President Arroyo is not really serious about fighting corruption because her political survival requires protecting certain individuals who might be implicated if Gen. Garcia�s cover were blown sky high in a continuous trial. So dribble the ball beyond 2010, at which time no one will know or care why or if the ball is being dribbled at all. (Continuous trials are not a new concept here. I know that the late Supreme Court Justice Marcelo Fernan instituted them in his Court. But without adequate publicity, it did not create any impact. In the aftermath of the Oakwood mutiny and the Jose Pidal scandal, I suggested continuous trials for all principals and suspected accomplices on both sides, including Jose Miguel and Ignacio Arroyo, Panfilo Lacson, Gringo Honasan, Ramon Cardenas, Laarni Enriquez, etc. Needless to say, no one picked up my suggestion. [Gloria�s Best Strategy, Aug. 27, 2003].) Let�s stop being coy about this. Why would anyone need 40 personal bank accounts in his name, for chrissakes? It can only mean that each account is likely a parking space for somebody else who does not want his or her name to appear in the bank documents but who is actually the beneficial owner of the money stashed in it as his or her share of the money accumulated by Gen. Garcia by whatever means. There is, after all, honor among, ahem, entrepreneurs. I do not know if it means anything in this case, but media gave much publicity to the revelation that Mrs. Garcia admitted traveling abroad many times in the company of Teresita P. Reyes, wife of then AFP Chief-of-Staff Gen. Angelo Reyes (later defense secretary, now interior and local government secretary), whose withdrawal of support from Joseph Estrada in January 2001 doomed the Erap regime and paved the way for the rise of then Vice President Gloria Macapagal-Arroyo to the presidency. Mrs. Reyes has defended herself, saying that she was/is a successful businesswoman in her own right and that all her 50 (not 48, she corrected media) trips abroad during her husband�s tenure as AFP COS, had been paid for with her own money. By coincidence (or was it?), Mrs. Reyes was also named, in the Dec. 06, 2004 issue of Newsbreak magazine, as the �favorite traveling and ballroom dancing companion� of Erlinda Yambao Ligot, wife of Lt. Gen..Jacinto Ligot, AFP comptroller before Garcia. Newsbreak also said that Mrs. Ligot is the registered owner of two houses in California and a unit in the posh Lawton Tower, Essensa condominium in Fort Bonifacio. After I quoted excerpts of the Newsbreak story in my article �Military Secrets� (Jan. 11), the Ombudsman got around to filing charges against Gen. Ligot. So there are at least two high-profile corruption cases that President Arroyo and her Justice Secretary Raul Gonzalez can establish as benchmark cases in the fight against corruption by having them heard through continuous trials, as Ambassador Ricciardone has publicly proposed. Will President Arroyo heed the suggestion? What would be the penalty if she doesn�t, I�d like to know. The Tax Connection We know the reward, at least, if she were to pursue these two cases through continuous trials. She would recover the esteem of the middle class and convince many present doubters that she is serious about fighting corruption, and not just paying lip service to it. The national shame that we have suffered for being named one of the most corrupt countries in the world, topped only by the likes of Paraguay and Bangladesh in the rankings of Transparency International, would be partially wiped out. Similar continuous trials of Joseph Estrada for plunder, and the Marcoses for at least some of the 100 cases pending against them in courts since, for chrissakes, 1987, would go a long way towards restoring our badly battered self-esteem. It may also improve the tax collection efforts of her government. Our tax collection efforts as percent of GDP is one of the lowest in Asia, currently only 12%, way below the 16% minimum that economists say national governments should collect in order to pay for overhead expenses and basic social services without running a fiscal deficit.. There are an estimated 27 million income earners in the Philippines, but only two million file income tax returns, and less than 700,000 pay any actual income tax. These are the salaried employees and workers from whose paychecks tax is automatically deducted every payday. So more than 26 million other income-earning Filipinos are tax evaders as far as income tax is concerned, and they are not necessarily all poor. Entrepreneurs hustling in the underground economy often earn more than salaried employees and workers. It is futile trying to make 26 million tax evaders voluntarily pay tax on their incomes. It is against human nature to voluntarily pay tax on anything. That is why I am in favor of abolishing income tax altogether and put an end to this charade forever. Only the salaried middle class wind up paying the correct taxes. It is not democratic. It would be more democratic to increase consumption taxes. Everyone pays according to his or her consumption, but everyone pays.. The poor family with only one electric fan to keep them cool pays only, say, a five-peso tax in addition to their actual consumption. The rich family with central air-conditioning pays hundreds of pesos more in taxes. The same with water, gasoline, diesel, LPG, telephone, text messages, road usage, airline tickets, and everything else that is consumed or used that can be taxed. Consumption taxes are also easier to collect and monitor since government will be dealing with only a few hundred service providers and wholesalers, not with 26 million tax evaders. And the room for cheating by individual consumers-taxpayers would be very small since the profit-oriented wholesalers or service providers would be the up-front collectors and keep a sharp lookout against being cheated by their customers. But, and this is a big BUT, citizens can be convinced of the fairness and efficacy of this system, and thus accept the higher consumption taxes, only if they are morally assured that the government is basically honest and that the taxes they pay are not stolen by politicians, bureaucrats and military generals, or their wives. It is not a coincidence that the countries that are rated the least corrupt (Finland, Norway, Denmark, Sweden, Iceland, the Netherlands, Switzerland, New Zealand, Australia, Canada) also collect the highest per capita taxes from their citizens. There is an inverse relation between corruption and tax collection. President Arroyo should adopt the continuous trial proposed by the US Ambassador, if she has nothing or no one to hide.***** Reactions to [email protected] or fax 824-7642. Other articles in www.tapatt.org. OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO Reactions to �Corruption and Taxes� Dear Mr. Abaya, The corruption in the military is reflective of the times, and PMA is unable to create a psychological shield to prevent our officers from succumbing to the calls of get-rich temptations Perhaps, there are not enough models and heroes to copy. I can only reminisce with sadness how Aguinaldo and 35 of his revolutionary leaders handled the $400,000 that the Spanish government paid to them as a consequence of the Treaty of Biac-na-bato. Our great revolutionary generals had a sacred mission. As soon as they settled in Hong Kong, Aguinaldo deposited the $400,000 in two British banks. They agreed to keep the principal in the banks as a trust fund, "and was to remain on deposit until it was seen whether the Spaniards would carry out their promised reforms, and if they failed to do so, it was to be used to defray the expenses of a new insurrection." They lived on the interest of the deposit and were very frugal to the extent that if anyone wants to buy anything, say a new pair of new shoes, the approval of Aguinaldo was required. If that happened today they money would have been fought over by the Generals or quietly split among the more senior officers. Very truly yours, Virgilio C Leynes, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww . Excellent, Tony! Richard Powell, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Dear Mr. Abaya, If no one picked up your suggestion being a respected journalist, what about the ordinary citizens of this country. I just can not imagine how good ideas can be wasted because authorities sits comfortably with their own biases and self-interest. I am enlightened with your article explaining on how democratic it is to increase consumption taxes. However, my apprehension lies on how these taxes will be used prudently by the government in general. You have cited corruption being done by people educated in the most prestigious organization which is supposed to be the model of discipline - the Phil. Military Academy. This is the grim reality of our country. I believe we can not say these are only isolated cases. The reality is, only a very few is being publicized and tried in our justice system which in itself is also tainted with corruption from time to time. Basically we need discipline in all front. What we really lack is discipline - individual or self-discipline, and societal. Then we also lack the sense of shame. If the general perception is that it is not shameful to be corrupt, then who will discipline us. If respected people in higher strata condones corruption, it is much easy for those who want to survive in this impoverished country to reason that it is just alright to steal and cheat. Driggs Matabaran, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww I am not too optimistic that any fiscal or financial policy reforms in our country will achieve the desired objectives for as long as we have the kind of political leaders we have been having all these years. I think you can describe them better than I can. Mine might be too crass. Policy changes need to be put in place. But after a transformation, nothing less. Cesar Sarino, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Only yesterday I am told that Mrs Garcia is the sister of Mrs Ignacio Arroyo (Jose Pidal) and now we understand why they are untouchables !! Marilu C. Soriano, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Excellent! Norman Tilos, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Dear Mr. Abaya, Yes, I agree with you. That scheme would be more fair and equitable. And it is progressive. Marx maybe wrong on his theories on surplus capital, but he is fairly close here: "from each according to his consumption, to each according to his ability to pay taxes for his consumption." Did I get that right ? Auggie Surtida, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Dear Mr. Abaya, We met a long time ago in a seminar in Manila about how to fight corruption. Since then I always receive a copy of your emails. You won't even remember me. I was intrigue by your message today on taxes. I would just like to share my little understanding about the subject. I would favor your idea to increase the consumption tax and abolish the income tax. I'm also a salary earner. But please correct me if my understanding of the corporate business system make sense to you. Assume that you are the President/CEO of a big family corporation. Your wife, and children are the members of the board and holding all the top positions in the company. As such the company policy provides them all the benefits and privileges as: Free housing, free service vehicles, free power and water, free home appliances, free supply of groceries, all travel abroad at company expense, etc. In short they have the privilege to charge all their expenses to the company. Everything are booked as company expenses, including the maintenance of all their houses, vehicles, facilities and appliances, and all amenities including cell phones with unlimited credit limits. Aside from that, they still receive their salary from the company; President - 25,000 Vice-Pres - 20,000 Treasurer- 18,000 Secretary - 15,000 other members of the board (managers) - 10,000 They pay their income tax based on this basic salary and the tax is must less because of the privileges they enjoy. The salary rates I placed are just hypothetical examples, it could be higher. My main point is simple: When the company shoulder all their expenses, they can survive with all the luxuries, while the company is almost earning nothing and will also pay lesser tax. Imagine if all the members of the board traveled to attend a business conference in the United States, all expenses paid by the company, 2 or 3 time a year (just to exaggerate things). Is the scenario I have just describe make any sense to you. Could it be a possible happening in the corporate system, maybe only for family own corporation. Multi-national companies might have a different system. I know you're more aware of it. Just enlighten me. If this scenario is a reality, your proposal still don't work to get the wealthy owners of big corporations to pay the right taxes. Thanks for sending me your regular mails. Though I can't read them all, I find the topics interesting, and I got some good insights from them. Cassy Catapang, [email protected] February 04, 2005 MY REPLY. The concept of higher consumption taxes in lieu of income tax obviously needs more discussion and fine-tuning, to avoid abuses such as you mentioned. But, for the sake of argument, even if consumption is billed to a family corporation rather to an individual, it still serves the idea that higher consumption results in higher consumption taxes, since when the family corporation pays those consumption taxes, the members reduce the profit they derive from that corporation by the amount that the corporation pays in consumption taxes.. wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Bravo! Now, President Arroyo and her top people and allies should ACT. As they say, here: "Talk is cheap." And, "I'm from Missouri, you got to show me." Keep it up, Mr. Abaya, and take care. Tom P. de Guzman, [email protected] February 04, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Just wondering... how much and what can PGMA really do to hasten the process of litigation in this country? What "pressures" can she exert without being accused of using undue influence in the courts of law? Can lawyers (defense) who blatantly use delaying tactics and other dirty tricks be charged with Obstruction of Justice? If the latter is possible, can the likes of Atty. Leonard de Vera and his E-Just (for Equal Justice - I suppose) initiate the filing of such case? Baka kailangan ang "sampol'! Pwede kaya tayong mag-people power sa Office of the Ombudsman at Sandigan Bayan to hasten the process? Can placards saying: "Mahiya naman kayo mga kagalang-galang na mga Hukom... gusto ba ninyo na kayo ang husgahan namin?!!!" at "Tama na... Sobra na... Tapusin Na... Mga Anak ng Tupa!!!" help? Can planting a bomb... NO NO not that! Masama yan! That's out of the question! Cool lang tayo... kulang pa tayo... critical mass ang kailangan natin... Mang Senyong E. J. Tirona, [email protected] February 04, 2005 p.s. Try this tongue twister: "Nalusotan ni Lucio Tan ang Lawsuit! Lusot!" MY REPLY. For starters, she can, as commander-in-chief of the AFP, order continuous trial for Generals Garcia and Ligot even only for perjury. She can also order the details of their many bank accounts to be made public. But even that she is not likely to do because her political survival would be jeopardized. wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Tony , I agree with all the frustration you speak about on the subject of corruption in the Philippines. I particularly agree with your inference that Gloria is doing nothing to address this problem except to lisp herself endlessly on the subject. But why single out the Military ? The biggest suspect is our Judiciary, including the Supreme Court, as everyone who ever had a day in court knows. Unless the law is justly exercised ,orruption will never cease . Tony, how about starting a series of columns, a crusade, on corruption in our Judiciary ? You will be breaking new ground instead of just parroting subjects that are over exposed. Ricardo Taylor, [email protected] February 05, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Hi, Tony Agree with you 100%. Happy weekend. Bobby Tordesillas, [email protected] February 05, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Thanks for this Tony. The Silence from Government is deafening! Jayjay Calero, [email protected] February 05, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Your column on Consumption and Taxes should be one of the most-attention getting of your columns. I only wish to point out further that the taxes that were passed and still on the table hit the consuming public alone. Private corporations in the Philippines are so far unburdened by tax reform proposals. The measures being proposed are all pro-business and anti-poor. And why not? Wasn't Purrisima appointed Secretary of Finance because he was "acceptable to the business sector, especially the Makati Business Club?" The Philippines is the prototype of a country under "oligarchic rule". One is under oligarchic rule when the private oligarchs in a country with a weak state use the civil servants to turn the government's operations to their own profit (rent-seeking). This is how Hutchcroft defines it in his book Booty Capitalism. The other prototypes are Argentina and Brazil from my point of view. Please read the attached background paper I wrote on the subject. For equity's sake the administration should propose tax reforms that burden corporations alone and not the grieving consumers. For equity's sake the administration should have started by proposing a higher corporate income tax [with no extra deductions] so long as the rates are in line with those of neighboring developing countries. Also, no earnest search has been made of tax loopholes corporations enjoy. [I discovered one loophole that was hinted to me by a former finance head when I asked him what was the major factor which reduced the rate of revenues to GDP from 17.2% to 12% of GDP. He replied that tax loopholes enacted some five years ago, especially one big one. I am speaking to a Senator friend of mine who has not yet spoken up on the subject of tax reforms. He is supposedly a champion of the poor. Perhaps, if he "scooped" his colleagues, the legislators will sit up and take notice."] Sorry, my friend, I can't quite agree that all taxes should be in the form of consumption taxes because these are easy to collect. Have compassion for our poor grieving Filipino consumers. Best, Ben Sanchez, [email protected] February 05, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww Thank you for sending articles through e-mail. Your penetrating thesis on "corruption & taxes" confirms the public perception on GMA administration as a government of oligarchs in sheeps' clothing. Taxation with representation is what the people needs. Effective tax collection and throwing the books at erring government officials should be imposed no matter who gets hurt. Then the people would respect and honor its leaders. The 2% VAT is the bitterest among other pills that the Filipino people are forced to swallow in these times of spiralling costs of basic commodities and medical needs. More power and keep on punching. Niel Enrile Narca, [email protected] February 05, 2005 wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwww I am thoroughly fed up with motherhood statements quoted by media about corruption, crime, taxes and the fiscal deficit that I am provoked to cry out Stop! What we need is for our government officials to be absolutely frank with the public. One evening, I found release from my irritations, by looking at the humorous side of our problems. So I started writing fanciful quips and one-liners [or at least some of them are] to vent my dissatisfaction by . . . PUNishing GMA. When GMA announced we had a budget crisis I felt like telling her, You feel stuck with the national debt because you cant budge it. But after she announced three months later that she had the budget crisis solved, I thought she was being overoptimistic, much like the person who while falling from Eiffel tower says in midway "See I am not injured yet." Why are there no Wal-Marts in the Philippines? Because there are too many Targets here targets of kidnappers, thieves and rip-offs. After Lucio Tan and Danding Cojuangco conferred with GMA on sin taxes, a reporter filed this report: Pres. Macapagal demonstrated that she was a master of compromise, the art of dividing a cake in such a way that everybody believes he got the biggest piece. GMA led the public to believe that they received the biggest slice, only to realize later that common people were the ultimate victims of sin taxes. Corruption generates a lot of tainted money it taint yours and it taint mine. Whats the difference between Marcos, Erap and Gen. Garcia on the one hand and other public officials on the other? Answer: Theyre no different from the rest....except that they got caught Once, Erap Estrada stayed up all night playing poker with tarot cards. He got a full house and four people died. Economist/President Gloria Macapagal Arroyo is quoted to have said that the Philippine economy has reached a plateau. Well, a plateau is a high form of flattery. Isn�t it funny? While our neighbors in Asia get richer, Filipinos do not. They only have more children. Frankly, don't you think that GMA is Mrs. "Glibido" personified? Definition of glibido: All talk and no action. Also, isn't she trying to achieve a kind of "dopefler" effect? [Dopeler effect: The tendency of stupid ideas to seem smarter when they come at you rapidly.] Newspapers liken GMA to a calendar. The calendars days are numbered. Heard that Pres. GMA lacks sleep these days. Samson was asleep when he lost his strength. "Did you sleep well?" GMA was asked. Reply: "No, I made a couple of mistakes." GMA is like a super-diplomat, a person who tells you to go to hell in such a way that you actually look forward to the trip. When GMA dined with Pres. Bush reports aver that tears welled in her eyes. Washington Posts formal definition of tears: the hydraulic force by which masculine will power is defeated by feminine water power. When GMA went to China on her last state visit, she brought the entire family to a museum. The museum had all the heads and arms from the statues that are now in foreign hands. GMA was seen dancing cheek-to-cheek with Speaker JdV during his birthday party. Isnt that really a form of floor play? Think of it Mrs. Arroyo. If everything seems to be going well you have obviously overlooked something. Pay attention to this Mrs. Arroyo. When everything is coming your way, you're in the wrong lane. The trouble with GMAs economic team is they plan more, but accomplish less. They display the Philippines resplendently in a showroom window but the stockroom is empty. Mrs. Arroyo, please instruct your economic team to borrow more money from absent-minded bankers. I like Mrs. Arroyos tactic to catch police officers off guard. May I also inform her that many of her Bureau chiefs are not men of substance. They dont do their stuff well. Why dont you shine a strong light on them too and watch them run and hidesomewhere else. They say that the President is mataray. Someone should tell her that having a chip on ones shoulder is like having a huge block of wood above you. It will crash to the ground one day. Another unsolicited advice for the President: If at first you don't succeed, destroy all evidence that you tried. President GMA: If you must choose between two evils, pick the one you've never tried before. Havent you noticed Mrs. President that for every action you take, there is an equal and opposite criticism? Notice too that no one is listening until you make a mistake. The poll surveys merely indicate that the sooner GMA falls behind, the more time shell have to catch up. GMA is like a dictionary, a place where success comes before work. GMA is really a classic, like those books which people praise, but do not read. GMA is a superb politician. She shakes your hand before elections and your confidence after. When GMA was campaigning it was rumored that she often broke into a song because she couldnt find the key. During the campaign, GMA asked the public to vote for her because she is an experiencedPresident. Some quarters define experience as the name people give to their mistakes. GMA comprehended that two things assure a successful political campaign - hot issues and cold cash. Madame President, please dont be jealous of the late FPJ. Jealousy is nothing more than poison envy. A lot of people are pleased GMA is not a lawyer. Most former presidents were. You see, 99% of lawyers give the rest a bad name. Mrs. President, if you want the rainbow [and Im not talking about coalition], you gotta put up with the rain. A good race horse does not ask for a dry track. Will Palace speechwriters please exclude etc. from GMAs speeches? Etc. is a sign to make others believe that you know more than you actually do. Palace watchers say Mike Arroyo yawns a lot. Those are the only times he can open his mouth. Rumors abound that Mike Arroyo is a habitual swifer. He swipes other mens spouses. [P.S. I hope he appreciates an occasional pun.] Heres how Malaca�ang reporters define Palace meetings: � Cabinet meetings: A place where everybody talks, nobody listens and . . . everybody agrees later on. � Cabinet Committee Meetings: Individuals who can do nothing individually decide to sit only to decide that nothing can be done together. � Conferences: The President holds Palace regular conferences to gather legislators, local officials, bureaucrats and businessmen. Result: the confusion of one person is multiplied by the numbers present. Finally, may I give President Arroyo one Churchillian advice: It's not enough that we do our best; sometimes we have to do what's required. If you don�t forward this letter to at least ten people . . . WHO CARES! Have a nice day! Ben Sanchez, [email protected] February 07, 2005 P.S. If this letter gets to be read by the President, I hope Mrs. Arroyo will treat it in the same manner she approaches the roasting she gets from the Press Club. Goyo lang ito, Madame President. No offense meant. Just take it from a senile 76-year-old man who is on the humor wave band. OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO |