Thursday, July 1, 2021

Revisiting Lubog

Edward sent me an invite to visit Lubog to which I instantly replied, yes.  Restrictions due to the pandemic are easing up and outdoor activities are now allowed.  I was excited because after more than three months of being idle, I will be able to finally do trails again which I dearly misses.  Joined by Emerson, the three of us travelled to Brgy. San Isidro, Rodriguez Rizal where we usually start.

After a quick breakfast, we set our strava on and started the journey.  It was all brisk walking for Emerson and me up to Mt. Oro.  As mentioned, I had been with no run nor jog or other outdoor activities for more than three months so I had to give my body a time to adjust so as not to suffer later on.  It was all humid and the sun was up contrary to our expectation of a cloudy skies.  By the time that we reached Mt Oro, the temperature already sizzled.  This did not stop us though from appreciating the nice view up Mt. Oro's view deck.  As always, it was very relaxing to see the Sierra Madre mountain ranges with all the greens.  The silence was also calming.  After some photo ops, we made our way down and continued the journey.

The Sierra Madre Mountain Ranges as viewed from Mt. Oro's viewdeck

We started to run the runnable sections and briefly stopping at some points to regroup and rest.  While running, I felt this feeling of being free again.  This pandemic at some point put a stop to almost everything including doing trails and going outdoors in general.  We're limited at home and it even became our work place, too.  While this is needed to curve the pandemic, it is emotionally and mentally draining.  And for an outdoorsy person like me, it is as if I was on a cage.  So when I was able to step out and run on trails again, it was liberating!  

By around ten in the morning, we arrived at our second major stop at sitio Macaingalan where we usually order a cold softdrink and consumed our suman (sticky rice on a banana leaf), our usual trail food which we bought at Litex.  People here already recognized our faces and  normally we stayed for about fifteen to twenty minutes.  There are days when halo-halo is also available which most of the time we order to combat the scorching heat of the sun.  In short, this stop is where we refuel, rehydrate and chat with locals.

From Macaingalan, the section of the trail with gradual accent starts.  This section is challenging and can be taxing on a hot day.  It is with no shade and will leave you catching your breath.  I usually hike on a slow pace in this section until I reached the flat portion.  If you are preparing for a trail running event, this section is good for training.  There is also an splendid view which actually help in dealing this section.  It distracts you from entertaining negative thoughts.  Passed this section are rolling hills all the way to the junction.  

Pit stop at the junction going to Sitio Ilas and Lubog

The junction is a fork with one trail leading to Deadman's trail and other trail to sitio Lubog.  Few meters before the junction are a number of houses.  There is a water source here where we used to drench.  There is also a shortcut to the trail going to Lubog which will save you a few meters and a few minutes.  From the junction, it is approximately five kilometers to sitio Lubog with trail mostly rolling and runnable.  At around eleven, we reached sitio Lubog stopping at a house which is now abandoned.  There used to be a store here where we eat our lunch.  Pancit canton and canned sardines matched with steamed rice taste so good here.  There are also other abandoned houses nearby.  The trailhead leading to Simbahang Bato also started here.  In this visit we foregone climbing Simbahang Bato and opted to just rest and feel the quietness of the place.  While resting, a number of lumberjocks passed by carrying hardwood which obviously illegally cut from the forest nearby.  A proof that small scale illegal logging is still prevalent in the area.

at our turnaround point (also the jump off of mt. lubog)

After about thirty minutes of rest, we head back and made our way to blue lagoon. The lagoon is nestled in the middle of the forest but can be reached with ease.  This is I think the reason why this is also a favorite destination of motocross riders and mountain bikers.  In all our visits, there is always a group of motocross riders in the place enjoying its cold waters.  As for us, we come here to have our lunch.  Pancit canton and canned goods here will not disappoint but the price will.  Not to feel bad, we had to settle on considering their effort in bringing all those stuffs to the forest.   Add to that, the locals maintaining the place are nice and you get to enjoy the lagoon.  Normally, we stayed here longer by taking a nap before dipping into the lagoon.

At past two in the afternoon, we left the lagoon and started our way back.  It helped that we're able to refuel and rest.  It gave us the energy to run in most part stopping only at the water source past the store pahingahan to drench ourselves to combat the afternoon heat.  By three in the afternoon, we're negotiating the Deadma's trail  and Pulang lupa.  This is another challenging part of the route as it has no forest cover and can get really hot.  Some sections have steep uphill and downhill.  Past four, we reached Balagbag and continued our way down to Licao-licao.  From the junction to Balaglag, we did not encounter other trail runners nor mountaineers.  Pre-pandemic, it is normal to meet fellow trail runners and mountaineers on this stretch of the trail but this time, we had this all to ourselves.   Even Mt. Balagbag which was normally frequented by campers on weekends was also quite.  

mapulang lupa going to mt. balagbag

By past five, we made it down to Licao-licao signaling the end of our journey for the day.  It was a sweet return to trails and it turned out well.  Seeing the mountains and be with nature again was satisfying.  It was tiring but our hearts we're happy!      

Thursday, December 24, 2020

BIR Accreditation (as Tax Practitioner) Renewal

This is not outdoor related but I am sharing this nevertheless as this is me apart from being an outdoor enthusiast.  I am a CPA by profession and I just had my BIR accreditation as Tax Practitioner renewed.  My first renewal actually so I thought of documenting everything for future reference.  Also, there might be someone who will find this helpful.

Before going to BIR I made sure I had with me the complete requirements (fastened in a folder).  Do not go to BIR even with just one missing requirement.  You will be asked to return with the complete set of requirements.  I am under RDO 38.

List of Requirements

1. Dully Accomplished BIR Form No. 1916 (for an individual) or 1917 (for a Partnership/Corporation)
2. Certified True Copy of PRC ID For CPAs / IBP for Lawyers
3. Certified True Copy of Certificate of Registration with Accreditation No. with the Board of Accountancy (BOA) if CPA or Attorney's Roll Number and Mandatory Continuing Legal Education (MCLE) Compliance Number, if a lawyer.
4. Original and Notarized Copy of Certificate of Good Moral Character issued by two (2) disinterested persons, who are either member of the Bar or a CPA in Good Standing
5. Original Copy of Certificate of Membership in Good Standing with PICPA Chapter or ACCPA (CPAs) or Integrated Bar of the Philippines (for Lawyers)
6. Original and notarized copy of an affidavit that he/she must not have been charged with and convicted by final judgment of a crime involving moral turpitude or found guilty penalized under tax code
7. Original and notarized copy of a written undertaking to preserve the working papers within the period prescribed under section 235 of the NIRC of 1997.
8. Original and notarized copy of Sworn Statement that the individual/partnership/firm has observed the conditions and provisions prescribed on accreditation with affixed documentary stamps (2pcs)
9. Certified true copies of certificate of training at least six (6) hours per year or a total of eighteen (18)hours for three (3) years of Continuing Professional Education (CPE).
10. List of CPE hours earned conducted by BIR or from private institutions.
11. List of clients or alpha list of taxpayers audited for the past three (3) years showing the registered name, TIN, engagement period, letter of authority (LOA/TVN) if any or Prospective clients for new practitioners.
12. Processing Fee of One Thousand Pesos (P1,000.00) using Payment Form 0605 together with proof of payment and Five Hundred Pesos (P500.00) for Annual Registration Fee (to be paid at the respective RDOs).
13. Income Tax Return (ITR) for the past three (3) years or Certificate of Compensation Payment / Tax withheld (Form 2316)
14. BIR Certificate of Registration (COR)
15. Photocopy of expired Certificate of Accreditation issued by the BIR (if Renewal)
16. Articles of Incorporation (for partnership/Corporation)

I obtained the CTC of my BOA accreditation at PRC PICC while the CTC of my PRC ID at PRC Sampaloc.  I requested and got it same day.

My CPE hours earned were all through on-line seminars (webinars) and I still requested a CTC of the certificates from the CPE providers.  My understanding was I only needed at least 6 hours worth of CPE though I completed and submitted the 18 hours worth of CPE. All taken within 6 months prior to my renewal application.

Expenses

1.  Processing fee -  Php 1,000

2.  Documentary stamps - Php 60 ( for the sworn statement and the ctc of the BOA accreditation)

3.  Webinar fee - Php3,150 ( Php350/2hrs/1.5CPE units for each webinar)

I already paid the annual registration fee of Php 500  and just attached the form 0605 and proof of payment.

Processing Time

Upon submission of requirements I was told to make follow-up after two weeks.  When I made the follow-up, the certificate was ready for pick-up.  Actually it only took 8 days for BIR to process.  I submitted the requirements Nov. 27 and the certificate was dated Dec. 05.

Sample of Requirements

1.  BIR form 1916 can be downloaded through this link https://www.bir.gov.ph/index.php/bir-forms/application-forms.html

2.  Certificate of Good Moral Character


3.  Affidavit of Non Conviction


4.  Affidavit of Undertaking


5. Sworn Statement