HARASSMENT: The freezing of the assets of boxing champ Manny Pacquiao on possible income tax liabilities is another manifestation of the Hold-Order mentality of the Aquino administration always looking for ways to harass political enemies.

Why does not the Bureau of Infernal Revenue simply tell Pacquiao to explain and update his tax payments – without freezing his assets? If there is a final determination that he owes anything, there is no doubt the billionaire will pay anyway.

Advisers of President Noynoy Aquino may not agree, but we think the People’s Champ is not the type who will run away from the BIR or any adversary.

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OTHER CHEEK: With the freeze order, Pacquiao had to borrow money to make good his promise to the victims of superheavyweight typhoon Yolanda that he would bring pasalubong from Macau where he had sparred with a Rios-somebody to entertain the fans.

We expect the Bible-quoting pug to turn the other cheek to the administration’s political jabs. Turning 35 years this Dec. 17, the congressman from Sarangani has learned by now the fact of having to deal with vindictive politicians orbiting in power.

Originally close to a Malacañang rolling out a red carpet when the fighter came home from a victorious bout, Pacquiao merited this time only a routine press statement after his successful come-back campaign in Macau.

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POLITICAL COSTS: The Palace cold shoulder was not surprising. Pacquiao had moved to the opposition PDP-Laban, the party of Vice President Jejomar Binay who is expected to run in 2016 against LP presidential wannabe DoTC Secretary Mar Roxas.

Recall also that Pacquiao was one of the few congressmen who refused to sign in indecent haste the impeachment complaints against then Chief Justice Renato Corona being targeted by President Aquino.

It is remarkable that while Yolanda victims praised and thanked Pacquiao, as well as foreign and private groups that came to help lift them back to their feet, there was no similar outpouring for President Aquino and Roxas in the disaster area.

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DOUBLE TAXATION: There is no need to slap Pacquiao with a warrant of garnishment on his assets. The proper tax on his ring and endorsement incomes in the US had been withheld already by the state and the federal Internal Revenue Service.

Top Rank Promotions boss Bob Arum said: “Filipino authorities confirmed that Manny is not required to pay double tax. If Manny paid US taxes for fights and endorsements that occurred on US soil, he is not required to pay double taxes in the Philippines.

“For each of Manny’s fights that in the US, including those in 2008 and 2009, Top Rank withheld 30 percent of Manny’s purses and paid those monies directly to the Internal Revenue Service via Electronic Funds Transfer. Top Rank has deposit confirmations for each payment. Top Rank has done the same for all US endorsements it has facilitated on Manny’s behalf.”

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REHAB COST: In the calamity areas, in the Palace, the Supreme Court, coffee shops, media forums, everywhere, money has also been the hot topic – money for relief and rehabilitation, budget money to be shuffled around and, to some sticky fingers, money to filch.

Quantifying Yolanda’s devastation, the United Nations has estimated that some 4.3 million people in 36 provinces had been affected by the monster storm.

The cost of the long-term reconstruction program for the Yolanda-hit provinces has been placed by the National Economic and Development Authority at P250 billion and by Albay Gov. Joey Salceda at $9.2 billion or P398 billion.

Using the calamity as argument, President Aquino’s spokesmen and lawyers point out that he needs all the money he can get from here and abroad – as well as keep discretionary powers to realign public funds.

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DAP FIGHT: Having lost the fight to keep the Priority Development Assistance Fund (the congressional pork barrel), Malacañang has fallen back to defending its Disbursement Acceleration Program, part of the extensive presidential pork.

The Supreme Court is hearing petitions to declare the DAP, its creation and use, as illegal and even unconstitutional.

If President Aquino affirms his official seal on DAP and it is declared unconstitutional, impeachment could follow. But with the House of Representatives still under his sway, impeachment is not likely to prosper at this time.

This is another reason why Malacañang must fight tooth and nail for DAP and lump sum discretionary funds at the President’s disposal. Having a bulging war chest is crucial in keeping the Congress and other key power block under control.

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DIPLOMATIC IMMUNITY: On Turkey’s Ambassador Hatice Pinar Isik’s ignoring pleas for her to vacate the Forbes Park mansion she has leased (see Postscript at http://manilamail.com/archive/2013nov/13nov26/), reader Jun Adan of New York offers another legal insight into the dispute.

Adan said in an email: “The simple legal issue here is whether, among others, the existing lease contract was registered and annotated on the title at the Register of Deeds. If so, the contract remains valid regardless of the transfer of ownership of subject property. Such annotation is a Notice in Rem or notice to the whole world of its existence, which binds them. It is not a question of ambassadorial immunity.

“Contracts entered into by a government, local or foreign, are deemed private, and contracting government steps down to the level of a private person, juridical or sovereign, subject to existing rights and obligations govern by civil law or laws, and not by international treaty on Immunity.

“Going further, if the contract is not registered and provides for Its termination in case of its sale, then contract ipso facto ceased and subsequent lessor can demand lessee to vacate in the absence of agreed negotiation or renewal. Lessee cannot invoke immunity as the issue involves private civil rights, not criminal or quasi criminal issue.”

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