THE PATRIOT

The word Samaritan, though historically referring to a person from Samaria, has evolved to mean a helpful person. In 1915, one Fireman Second Class from the United States Navy received the Medal of honor for “Samaritan” actions while on board the USS San Diego. When an explosion in the boiler room caused some sailors to be killed and injured, one brave man, Telesforo Trinidad, repeatedly went back to rescue those who were trapped in a burning ship, oblivious of the danger to his own life. So far, Trinidad is the first and by far the only sailor of Asian descent to receive the award in peacetime. Born in Aklan and moved to Cavite due to marriage, US Navy serviceman Trinidad exhibited the innate Filipino trait of being helpful.

(both the Court of Tax Appeals and Supreme Court) and would have detailed records. These records can provide information as to the pattern of this syndicate and the requirements for successfully prosecuting these present cases in court.

While the investigation of this syndicate is the priority, the BIR should also focus on addressing the systemic causes of the “OR for sale” racket. It is important that the necessary measures be instituted to correct the system’s deficiencies and prevent this crime’s occurrence moving forward. The BIR should look into such areas as developing a better cross-monitoring of purchases and sales (as done presently under the Reconciliation of Listings for Enforcement program), a more efficient way of tracking the registration and printing of receipts and other commercial documents, and the most effective way of implementing the e-invoicing system as required by law.

The involvement of erring BIR personnel in this OR for sale scam is possible, and hence an investigation should be conducted. This can ferret out these irregularities that may have arisen during the sale of the fake ORs and the regular investigation of the tax liabilities of taxpayers using these fabricated documents.

I have been informed that aside from the Brenterprise, there are other syndicates engaged in these similar activities operating throughout the country. The BIR Commissioner may want to order all his Regional and District officers to investigate occurrences of this “OR for sale” racket in their respective jurisdictions. My investigation also points out that aside from the use of fabricated documents to claim padded business expenses and VAT input credits, there are other anomalies being perpetuated. I heard that refund of excess VAT may have occurred already with the use of these fake ORs with the connivance of various persons. In this situation, taxpayers can claim excessive VAT input credits from purchases of equipment and supplies using fake receipts that they purchased. They in turn report the excess in their VAT returns. Subsequently, they will apply for the refund of said excess VAT from the BIR, most of which have arisen from fabricated documents.

It seems that this Brenterprise case is just the tip of the iceberg on these irregularities that have resulted in draining the coffers of government of billions of pesos of foregone tax collections or refunded amounts. For all our sake, this racket should be stopped the soonest time possible.

In May 2022, the US Navy officially announced that a multi-mission-capable naval destroyer with the most modern communications equipment will be named after this Filipino Samaritan. Ninety-eight members of the US Congress (6 from the Senate Armed Services Committee plus 16 House Armed Services Committee) together with 33 partner organizations, including the Philippine Nurses Association, American Legion, Veterans of Foreign War, among others, generated much support to have an obscure Filipino name etched in an American warship. The vessel’s keel laying is scheduled in 2025, christening will be in 2026, and commissioning will be in 2028. As part of the commissioning committee for USS Telesforo Trinidad, some Filipinos have gone out of their way to help raise Filipino awareness about this navy ship. Among these helpful Filipinos is Dan

Gruta, another Filipino sailor in the US Navy who coincidentally hails from Cavite with a navy pedigree. Dan, who graduated from the US Naval Academy at Annapolis in 1986 and served the Navy for more than 20 years, recently taught me that christening is accompanied with the smashing of a bottle against the bow of the ship whereas commissioning is when navy officials declare to the sailors: “Man our ship and bring her to life!” Retired US Navy Captain Dan Gruta considers this naming achievement more than just about Medal of Honor awardee Telesforo Trinidad, but also about every Filipino who has helped others along the way, without due regard for himself. This distinction, in turn, highlights how Filipinos all over the world are born with the helpful DNA in their system. Be it a caregiver, a domestic helper, a skilled engineer, a tireless nurse, or any other overseas worker, we

Many would likely agree that what sets Filipinos apart from other nationals is our inherent trait of being helpful to others ahead of ourselves. We lend a hand either individually or collectively, hence the coining of the term “Bayanihan.”

To borrow the words of Ms. Lalaine Siruno (United Nations University), “Bayanihan, the much-cherished Filipino spirit of solidarity, civic unity and cooperation, is not confined to the bayan (town or country). It transcends borders, hanggang sa ibang bayan (all the way to other towns or countries).” And Telesforo Trinidad demonstrated this Bayanihan chromosome aboard USS San Diego, more than a century ago.

I think Filipinos readily help others ahead of themselves because we value honor and have such a high regard for the safety, welfare, comfort or reputation of others. In most Filipino households, visitors are offered the best food and the most comfortable room in the house. During the height of the pandemic, hospitals witnessed how Filipino health workers heroically spent more than their usual hours of work to attend to those in need, Covid-related or otherwise. This Bayanihan DNA has been so evident that it should now be synonymous with our citizenship as Filipinos. And an equation might be in order: A Filipino is to a modern day Samaritan.

The Holy Scriptures, in Romans 12:9-21, commands us to “Love one another with brotherly affection. Outdo one another in showing honor.” And what is this Christian sport that we are called to outdo each other in? It is the sport of HONOR-

ING one another above ourselves. The sport-turned-hobby of HELPING others ahead of ourselves requires no recognition, but we readily extend a helping hand because we see the value of the next person. When Telesforo Trinidad repeatedly rescued the trapped sailors, he did so not on account of any reward or possible promotion but simply because it was his natural inclination to help. The same can be said of those who sacrificed during the pandemic, and of every other Filipino who helped another human being in need. The unintended challenge we received from this honorable act of Telesforo Trinidad was his bequest for everyone, whether Filipino or American, to OUTDO one another in showing honor. Contrary to most competitions, this game is won by lifting others up, not ourselves. In this honoring game, victors are genuinely happy to see others being recognized on the winner’s podium. In the process of honoring others out of love, game participants also honor God.

As the Philippines celebrates the distinction of having a US naval destroyer ship named after our own, let me raise the flag for all of us and announce: Let the honoring games begin!

A former infantry and intelligence officer in the Army, Siegfred Mison showcased his servant leadership philosophy in organizations such as the Integrated Bar of the Philippines, Malcolm Law Offices, Infogix Inc., University of the East, Bureau of Immigration, and Philippine Airlines. He is a graduate of West Point in New York, Ateneo Law School, and University of Southern California. A corporate lawyer by profession, he is an inspirational teacher and a Spirit-filled writer with a mission. For questions and comments, please e-mail me at sbmison@gmail.com.