In the view of the Bureau of Internal Revenue (BIR), the Philippines will become a more attractive destination for foreign investors due to the new rules streamlining the value-added tax (VAT) refund process, according to a Philippine News Agency (PNA) news article.
To put things in perspective, posted below is an excerpt from the news article of the PNA. Some parts in boldface…
The Bureau of Internal Revenue (BIR) expects the new rules streamlining the value-added tax (VAT) refund process — a key reform under the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act – will make the Philippines a more attractive destination for foreign investors.
In a televised interview, BIR Commissioner Romeo Lumagui Jr. said the new regulations are consistent with President Ferdinand Marcos Jr.’s broader goal of making the country more business-friendly.
“Ang expectation natin, makikita ng mga dayuhang investors na seryoso ang pamahalaan na pagbutihin ang pagnenegosyo at papadaliin ang pagnenegosyo dito sa ating bayan (Our expectation is that foreign investors will see that the government is serious on business and in easing the doing of business in our country),” Lumagui was quoted as saying in a news release on Saturday.
“So, we’re hoping that it will encourage foreign investors to do business here in the Philippines,” he added.
According to the BIR chief, the main objective of CREATE MORE, as well as other BIR efforts, is to ease the doing of business and payment of taxes.
Republic Act No. 12066 or the CREATE MORE Act amended the National Internal Revenue Code to provide greater tax relief and incentives for businesses, particularly exporters.
To implement this, the BIR issued Revenue Memorandum Circular No. 37-2025 on April 10, which reduces the documentary requirements for VAT refund claims.
Under the new guidelines, certified true copies of invoices or receipts may now be submitted in place of original documents.
There was also a reduction of three documentary requirements, particularly the proofs of registration with the Securities and Exchange Commission or Department of Trade and Industry (DTI), whichever is applicable, and the copies of Import Entry and Internal Revenue Declarations/Informal Import Declaration and Entry or Single Administrative Document.
For claims involving amortized input VAT on capital goods, prior certifications from the Bureau of Customs may be reused if already submitted in past filings.
Furthermore, for VAT refund claims starting April 1, exporters are no longer required to submit actual proof of shipment, such as bills of lading.
Instead, the BIR will rely on a certification from the Export Marketing Bureau of the DTI, following a newly signed agreement between the two agencies.
“Ngayon pinadali natin ang proseso sa pakikipag-coordinate sa DTI. So, may kanya-kanyang role ang bawat isa para hindi na rin magdoble-doble ang mga requirements at pag-iimbestiga kung talagang merong mga inexport ang isang entity (We made the process easier through our coordination with the DTI. Each agency now has specific roles to prevent duplication in the submission of requirements and in investigating the goods exported by a business entity,” Lumagui explained.
“Patuloy din ang pag-e-examine natin kung ano ang pwede nating i-streamline na mga proseso para mas mapadali pa ang pagnenegosyo sa ating bayan (We also continue to examine what other processes we can streamline to make doing of business in our country easier),” he added.
Let me end this post by asking you readers: What is your reaction to this recent development? Are you convinced that the changes made will help the Philippines attract more foreign investors?
To put things in perspective, posted below is the excerpt from the news report of Manila Bulletin. Some parts in boldface…
The Securities and Exchange Commission has approved the valuation of the ₱6.26 billion property of Filinvest Land Inc. to be acquired by Filinvest REIT Corporation (FILRT) via an asset-for-share swap, putting it a step closer to completion.
In a disclosure to the Philippine Stock Exchange, FILRT said it has received from the SEC the Certificate of Approval of Valuation for its property-for-share swap with FLI under which LI will transfer its ownership over the Festival Mall – Main Mall, consisting of a building and certain machinery and equipment in favor of FILRT.
Festival Mall-Main Mall which is located in Filinvest City, Alabang, Muntinlupa City, consists of a building with gross leasable area of 121,862 square meters.
In return, FILRT will issue to FLI 1.63 billion primary common FILRT shares at an issue price of ₱3.85 per share under the Memorandum of Agreement and the Deed of Exchange both dated March 5, 2025.
The Transaction Price was set at a 30 percent premium over FILRT’s 30-day volume-weighted average price of ₱2.94 per share, which is within the range of fair values provided for in FTI Consulting Philippines, Inc.’s Fairness Opinion.
FILRT’s Related-Party Transaction Committee and Board of Directors unanimously approved the Transaction at their special meeting on January 24, 2025, and it was subsequently approved by FILRT’s stockholders during their special meeting on March 4, 2025.
The acquisition of the Property will increase FILRT’s total gross leasable area by 37 percent to 452,310 sq.m. This likewise will improve occupancy from 83 percent to 88 percent and extend the weighted average lease expiry (WALE) from 7.3 to 14.6 years. This will also increase FLI’s equity in FILRT from 51.06 percent to 63.27 percent.
The Transaction allows FILRT to diversify its income sources by integrating retail mall properties into its portfolio. Prior to the infusion, 91 percent of the GLA of FILRT are office buildings.
Post infusion, the portfolio mix of FILRT will be 67 percent offices, six percent hospitality (Crimson Boracay lot) and 27 percent retail (Festival Main Mall).
The infusion of income-generating retail mall assets is expected to result in an increase in FILRT’s distributable income.
Let me end this post by asking you readers: What is your reaction to this recent development? With the approval of the SEC, do you think the big deal between FLI and FILRT will be beneficial not only for the parties and shareholders involved, but also for those who spend time and money at Festival Mall? Did you notice any trends or serious changes at Festival Mall since FILRT became the new owner?
For more South Metro Manila community news and developments, come back here soon. Also say NO to fake news, NO to irresponsible journalism, NO to misinformation, NO to plagiarists, NO to reckless publishers and NO to sinister propaganda when it comes to news and developments. For South Metro Manila community developments, member engagements, commerce and other relevant updates, join the growing South Metro Manila Facebook group at https://www.facebook.com/groups/342183059992673
Recently in the City of Las Piñas, the City Government announced that nearly seven hundred children got fed when the community feeding program happened at Barangay Almanza Uno. Vice Mayor and Mayor-elect April Aguilar personally attended the event.
To put things in perspective, posted below is an excerpt from the social media announcement of the City Government. Some parts in boldface…
The Las Piñas City Nutrition Office continued its citywide feeding efforts through the Programang Pang-Nutrisyon para sa Las Piñeros, holding another feeding activity on Wednesday, May 28 at the St. Mary Homes Covered Court in Almanza Uno. The initiative served nearly 700 children with pork picadillo rice toppings and bottled water.
The event aimed to provide accessible and healthy meals to young Las Piñeros, particularly during the school break, to help sustain their nutritional needs. Volunteers and staff from the City Nutrition Office ensured the orderly distribution of food, assisted by community leaders and local personnel.
Mayor-elect April Aguilar personally took part in the event, helping serve meals and engaging with the children and their families. Her presence reflected her administration’s continued support for grassroots nutrition initiatives and direct community outreach.
Let me end this piece by asking you readers: If you are a resident of Las Piñas City, what is your reaction to this development? When was the last time the City Government organized a feeding event for the children of your local community?
For more South Metro Manila community news and developments, come back here soon. Also say NO to fake news, NO to irresponsible journalism, NO to misinformation, NO to plagiarists, NO to reckless publishers and NO to sinister propaganda when it comes to news and developments. For South Metro Manila community developments, member engagement, commerce and other relevant updates, join the growing South Metro Manila Facebook group at https://www.facebook.com/groups/342183059992673
In an attempt to mitigate the effects of inflation on domestic prices, the Department of Agriculture (DA) recommended keeping the 15% tariff on imported rice, according to a GMA Network news report.
To put things in perspective, posted below is an excerpt from the news report of GMA. Some parts in boldface…
The Department of Agriculture (DA) has recommended retaining the 15% tariff on imported rice to help mitigate the effects of inflation in local prices.
In a public briefing on Wednesday, DA spokesperson Assistant Secretary Arnel de Mesa said that they aim on lowering the effects of inflation throughout the agricultural industry.
“Napakaimportante yan sa buong ekonomiya ng ating bansa, at masigurado din natin na maging tuloy-tuloy ang mga programa natin na mas mababang presyo ng bilihin di lamang ng bigas kundi iba pang agricultural commodities,” said de Mesa.
(It is very important to the economy of the entire country, and we should ensure that our programs to lower the prices of commodities will continue, not just rice but other agricultural commodities.)
He further said that the majority of every P100 that poor Filipino families spend were used to purchase rice.
“Mga 25% kasi ng bigas na kino-consume natin ay imported. So, kung mapapanatili natin na mababa ang taripa at 15%, mas masisigurado natin na yung pangkalahatang presyo ng bigas ay mas magiging matatag at hindi makakaapekto sa price spikes kung magkakaroon man. Yung inflation overall natin, mapapanatili nating mababa kung mananatiling mababa presyo ng bigas,” he added.
(About 25% of the rice we consume is imported. So, if we keep the tariff low at 15%, we can better ensure that the overall price of rice will remain stable and won’t affect any price spikes. We can keep or overall inflation lower if we keep the price of rice low.)
DA said that they consider the price of rice in international markets, exchange rates, logistics costs from the port of origin, and productivity in the country when considering rice tariffs.
“Napakaimportante lalo na sa panahon ng lean months, ay masigurado natin na yung imported na bigas ay maganda ang presyuhan para di maapektuhan din yung presyo ng local na supply natin. Yung timing is really important to make sure natin na mapapanatili natin na matatag ang presyuhan ng bigas,” he said.
(It is very important, especially in the lean months, that we ensure that the price of important rice will not affect the price of our local supply. The timing is really important to make sure that we keep rice pricing stable.)
Let me end this post by asking you readers: What is your reaction to this recent development? Do you think 15% tariff on imported rice is just right?
Recently in the City of Las Piñas, the City Government announced that around eight hundred children got fed when the community feeding program happened at Barangay BF International-CAA. Vice Mayor and Mayor-elect April Aguilar personally attended the event.
To put things in perspective, posted below is an excerpt from the social media announcement of the City Government. Some parts in boldface…
The Las Piñas City Nutrition Office held a community-based feeding program at the CAA Narra Covered Court in BF International / CAA on Wednesday, May 21, benefiting around 800 children from the area.
Children lined up for warm servings of arroz caldo with egg, which were personally distributed by city staff and volunteers. This program is part of the city’s continuing efforts to combat child malnutrition by ensuring access to nutritious meals in underserved communities.
Mayor-elect April Aguilar was also present during the event to assist in the distribution and engage with the children. Her participation highlights the administration’s support for nutrition and welfare initiatives targeting vulnerable sectors.
Let me end this piece by asking you readers: If you are a resident of Las Piñas City, what is your reaction to this development? Do you want the City Government to organize a feeding event for the children at your local community?
For more South Metro Manila community news and developments, come back here soon. Also say NO to fake news, NO to irresponsible journalism, NO to misinformation, NO to plagiarists, NO to reckless publishers and NO to sinister propaganda when it comes to news and developments. For South Metro Manila community developments, member engagement, commerce and other relevant updates, join the growing South Metro Manila Facebook group at https://www.facebook.com/groups/342183059992673
Welcome back my readers, YouTube viewers and all others who followed this series of articles focused on YouTube videos worth watching. Have you been searching for something fun or interesting to watch on YouTube? Do you feel bored right now and you crave for something to see on the world’s most popular online video destination?
I recommend you check out the following videos I found.
#1 You, Me and the Movies react to Night of the Living Dead (1990) – While there are a lot of YouTube videos about the Night of the Living Dead from 1968, there are simply much lesser videos to the 1990 remake by comparison. For the newcomers reading this, the 1990 version of Night of the Living Dead was directed by Tom Savini, presented in color and had its own ways of modernizing the zombie apocalypse genre of film. In my experience, I saw the 1990 remake long before I accidentally discovered on cable TV the 1968 original. If you want to discover the movie and don’t mind spoilers, check out You, Me and the Movies’ entertaining reaction video below.
#2 Unsolved Mysteries Season 3 episodes (hosted by Robert Stack) – If there is any American TV show that made weekday nights entertaining or engaging, it’s none other than Unsolved Mysteries hosted by the late Robert Stack. It’s a good thing for Unsolved Mysteries fans worldwide that episodes hosted by Stack are available for free viewing at YouTube via the FilmRise channel. That being said, posted below are assorted episodes from season 3 of the show for you to discover.
#3 PatmanQC examines the RoboCop arcade game – In 1988, Data East released their adaptation of RoboCop in the arcades achieving tremendous success around the world. RoboCop is considered by some as an arcade classic and is arguably the best RoboCop game ever made. To find out who were responsible for the arcade game and what made it so enjoyable, watch the in-depth video by PatmanQC below.
#4 Healthy breakfast recipes by Shannon Barker – Shannon Barker is a pretty model who appeared in lots of fashion shows. In my retro comic book review of The Solution #17, I expressed my opinion that Barker would make a very good cosplay photograph model as Shadowmage. Apart from fashion, Barker is also a lifestyle vlogger and if you are interested in health breakfast recipes, watch her video below.
#5 Space Quest revisited – Decades ago, me and my friends were able to play on PC (DOS era) the graphic adventure game Space Quest (full title: Space Quest: Chapter I – The Sarien Encounter). Space Quest was one of my computer games released by Sierra On-Line and it involved being observant, being able to pay attention to the descriptions, and typing the right commands in order to progress. Recently, I saw a retrospective video of Space Quest done by YouTuber Power Pak, and it definitely is both nostalgic and fun to watch.
#6 Ashleigh Burton reacts to Howard the Duck – In 1986, the comedy Howard the Duck was released in cinemas and ended up failing both critically and commercially. While it is considered as one of the worst films ever released, it still has a dedicated following. Believe it or not, the movie was produced by George Lucas and his company Lucasfilm made it. To say that Howard the Duck is cinematic trash is extreme and if you want to see how it impacts Ashleigh Burton, watch her reaction video below.
On April 30, 2025, Fukuya Japanese Restaurant inside Festival Mall closed down after having its final day of operations which saddened a lot of loyal customers. At 8:41 in morning of that same day, the restaurant announced via social media that they were going to close down which went as follows:
It is with a heavy heart that we are announcing our last day of operations today. We would like to thank our valued customers whom we consider a part of the Fukuya family for your patronage and support since we opened our doors in 1995. We truly cherish the memories we have of you and it is our pleasure to have served you. To our generations of patrons, thank you for your kind words and loyalty to Fukuya. You have made our journey all the more fulfilling. May God bless you all!
I took this picture on May 1, 2025. This very spot Fukuya previously occupied has since been covered up.
For the newcomers reading this, Fukuya Japanese Restaurant first opened at SM Southmall in Las Piñas City in the mid-1990s and my first time ever to eat at their place was in 1997. They eventually opened in Festival Mall in Alabang, Muntinlupa some years later and lasted there until April 30 this year. Be aware that a change of ownership of Festival Mall took place months ago which might be related to Fukuya’s closure.
Being fond of Japanese food, I can say that the demise of Fukuya Japanese Restaurant is very unfortunate. To be clear, the number of Japanese restaurants and other businesses selling certain types of Japanese food at Festival Mall has increased over the past several years. In fact, there are certain Japanese restaurants there that sold meals at notably higher prices when compared to similar offerings from Fukuya Japanese Restaurant. Clearly Fukuya had a lot of competitors at Festival Mall alone.
More on Fukuya, there are best known for the Hiroshima-style Okonomiyaki (read my old article by clicking here) which was always served freshly cooked, very flavorful and filling. I had their Okonomiyaki many times and always had a great taste backed with satisfaction. I also tried Okonomiyaki at other Japanese restaurants at Festival Mall but none of them ever came close to what Fukuya had.
Fukuya also served Futo Maki/Futomaki, Yakisoba, ramen, Bento meals, Tempura, sushi, sashimi, Teppanyaki, Udon, Soba and a lot more. They also had value meals to accommodate customers with limited funds.
Fukuya Japanese Restaurant’s most famous meal is the Hiroshima-style Okonomiyaki.
Fukuya’s Futomaki set.
Their Yakisoba is very tasty.
A noodle soup.
While the pandemic is over and the Philippine economy is growing, there are still a lot of internal and external economic forces that make operating businesses challenging. As for the rental fees of Festival Mall under the new owner, I heard allegations that the rates went up. Apart from Fukuya, I noticed a local printing and photocopying business there closed down recently, and I used to have documents photocopied there.
Now that Fukuya Japanese Restaurant is gone, customers who are looking for Japanese meals that are affordable will have to look elsewhere. As of this writing, Fukuya has not updated their Facebook page since April 30, 2025. While their FB page is still active, I can only wonder if the business owners could be planning a revival of Fukuya someday. You can visit their FB page by clicking https://www.facebook.com/FukuyaJapaneseRestaurantFestivalMall
Do you miss this view from inside Fukuya at Festival Mall?
For those of you reading this, let me ask you – were you fond of eating at Fukuya Japanese Restaurant? Did you enjoy their Hiroshima-style Okonomiyaki? How was the quality of the food they served you the last time you ate there? What do you think is the main reason behind the closure of Fukuya Japanese Restaurant?
For more South Metro Manila community news and developments, come back here soon. Also say NO to fake news, NO to irresponsible journalism, NO to misinformation, NO to plagiarists, NO to reckless publishers and NO to sinister propaganda when it comes to news and developments. For South Metro Manila community developments, member engagements, commerce and other relevant updates, join the growing South Metro Manila Facebook group at https://www.facebook.com/groups/342183059992673
Along the stretch of Aguirre Avenue inside BF Homes subdivision, Barangay BF Homes, Parañaque City is the 1950s-inspired diner Hackensack. To be clear, it is the BF Homes branch of the business whose other branch is located in Quezon City.
I had my first-ever visit there this past February for a lunch reunion and meeting with a dear friend of mine. We both had rice meals and drinks, and we had a nice chat while seating comfortably.
Daytime shot of a portion of the interior at Hackensack’s BF Homes branch. Comfortable seats and sufficient space for customers.
Through the window, customers can watch their food getting cooked.
I carefully examined Hackensack as it was my first time back then. I noticed they have sufficient parking spaces – spacious enough to allow double-parking – for motorists outside. Upon entering, the 1950s vibe was clearly present through the interior design and the carefully placed decorations. With the nice interiors, cool aircon system and sufficient walking space between the chairs and tables, Hackensack’s BF Homes branch is nice and comfortable to be in.
Recently, I had a 2nd visit at Hackensack in BF Homes and this time it was dinner with my family.
Food
This is the Deluxe “Smashed” Cheeseburger and Fries Combo. The cheeseburger had two Angus beef patties.
During my 2nd visit, I had the Deluxe “Smashed” Cheeseburger (double-patty) and Fries Combo and a Chocolate Milkshake. The cheeseburger itself came with two Angus beef patties, two wide tomato slices, lettuce and cheese, and it tasted really good. I’m glad I had the cheeseburger as I was getting tired of the cheeseburgers from the more popular burger-and-fries fast food restaurants. Meanwhile, the fries were well cooked and satisfying to eat.
As mentioned above, I had the Chocolate Milkshake although I ordered at least 30 minutes after I finished my cheeseburger and fries combo meal. Hackensack’s milkshake tasted mildly sweet (given the chocolate flavor) but more importantly, it also tasted freshly made.
The chocolate milkshake was tasty and satisfying.
Other food that my family enjoyed include the 1950s Onion-steamed Cheeseburger and Fries Combo, the Fried Onion Strings, Fries, the Philly Cheesesteak, Chicken Wings, and the Classic BLT (Bacon, Lettuce and Tomato). I can clearly say that my family enjoyed the food and what was served exceeded expectations.
The Fried Onion Strings was a delicious appetizer and also ideal when eating with a group of companions.
A standalone service of Fries.
The 1950s Onion-steamed Cheeseburger and Fries Combo.
Hackensack’s menu offers lots of food and drink options that customers can choose from such as the Chicken Salad Sandwich with Chips combo meal, Clubhouse Sandwich with Chips combo meal, Waffle Fries, New York Frank and Fries combo meal, Mom’s Baked Spaghetti, Monty Brewster and Fries combo meal, Homemade Apple Pie, Steak and Eggs rice meal, Rootbeer Float and more.
Arcade games plus notable comic book artworks
While Hackensack has a strong 1950s vibe with its food, interiors and atmosphere, the place with the two arcade cabinets (where players can stand in front of and play games) is something else. If you know your entertainment history, you should be aware already that arcade games in America (electronic games played on machines) did not exist during the 1950s.
That being said, the two arcade cabinets allow users to pick games from a wide selection of titles from the 1970s to the 1990s. The beauty about have these arcade cabinets is that you can play games absolutely free! No need to insert coins or tokens at all!
The two arcade cabinets inside Hackensack. Each machine contains lots of classic arcade games and the great thing is that customers can play those games for free. Simply select the game, press the button and start enjoying retro gaming fun.
A few of the many retro games to choose from.
During my two visits at Hackensack in BF Homes, I had retro gaming fun with Galaga, Elevator Action, X-Men vs. Street Fighter, Pac-Man, the X-Men arcade game from Konami, and Donkey Kong to name some. Other arcade classic available for gamers to choose from include Street Fighter II, Battle City, 1942, Contra, Rambo III and RoboCop to name a few.
In addition to the existing retro gaming vibe the arcade cabinets provided, there were these very notable comic book covers and artworks displayed on the walls near them. Having read and collected superhero comic books in the 1990s, I recognized a lot of notable artworks there such as WetWorks by Whilce Portacio, X-Men by Jim Lee, Youngblood by Rob Liefeld, Spider-Man by Todd McFarlane, and Superman by Dan Jurgens.
Are you a 1990s comic book enthusiast? Check out the selected comic book materials displayed as decorations.
With good food, a comfortable retro place and retro gaming fun, Hackensack really stands out nicely among the many food joints inside BF Homes. As of now, it is the one place in the entire South Metro Manila where you can enjoy meals and arcade games together.
For more South Metro Manila community news and developments, come back here soon. Also say NO to fake news, NO to irresponsible journalism, NO to misinformation, NO to plagiarists, NO to reckless publishers and NO to sinister propaganda when it comes to news and developments. For South Metro Manila community developments, member engagement, commerce and other relevant updates, join the growing South Metro Manila Facebook group at https://www.facebook.com/groups/342183059992673
Disclaimer: This is my original work with details sourced from my personal experiences and observations during the Israel pilgrimage tour I joined and what happened during my free time. Anyone who wants to use this article, in part or in whole, needs to secure first my permission and agree to cite me as the source and author. Let it be known that any unauthorized use of this article will constrain the author to pursue the remedies under R.A. No. 8293, the Revised Penal Code, and/or all applicable legal actions under the laws of the Philippines.
Welcome back, readers and fellow followers of the Lord! This is the 10th chapter of my ongoing series of articles about the holy nation of Israel with recollections about the experiences and discoveries I had during the pilgrimage tour I joined with my local church (hosted by strategic partner Behold Israel). To see my previous Israel tour articles, click here, here, here, here, here, here, here, here and here. No matter what happens in this twisted world we live in, I will always stand with Israel and my faith in the Lord remains uncompromising!
In this latest edition of my Israel 2023 series, I share with you what I experienced when our pilgrimage tour group visited the Southern Steps (also referred to as the Southern Stairs and Rabbi Stairs) located at the lower part of the Southern Wall of the Temple Mount in the Old City of Jerusalem.
Thanks to our dedicated local tourist guide, our tour group had a meaningful visit there and we spent several minutes observing the place. Our time at the steps concluded with a bible teaching led by New Life Philippines Pastor Edwin Tugano. In my personal experience, I felt something from the Lord there as I realized the biblical relevance of the holy site as well as insight regarding what the place was like thousands of years ago.
This is me at the Southern Steps in Jerusalem, Israel.
The site is very significant as it is the place that served as one of the main entrances from the south to the Temple Mount during the time of Lord Jesus. In fact, people coming from the City of David going north to the Temple Mount used the Southern Steps very long ago. Also, the Southern Steps became a useful place where rabbis and their disciples gathered for faith lessons and this explains why the said steps are also called the Rabbi Stairs. Physically, the steps were hundreds of feet wide which provided abundant space for congregating and teaching.
As many centuries had passed since Lord Jesus ascended to Heaven, there were physical changes that happened at the Southern Wall of the Temple Mount and this is evident as visitors today cannot access the mentioned sacred site above (where the Jewish temples used to be) using the Southern Steps. This is because there is noticeable expansion of the Southern Wall blocking the steps’ upward access to the Temple Mount. I myself had touched that wall and noticed how its stone quality and colors differed from the rest of the Southern Wall.
I brought the Passion Translation Holy Bible with me at the Southern Steps. After taking this image, I climbed up the steps, reached the Southern Wall and touched it.
Regardless, the step themselves – composed of the original stones from Jesus’ time (those steps with the rougher stones) plus newer ones (added to fill the gaps) leading to the Southern Wall – are still there and climbing them required methodical walking. The Southern Steps today are widely visited by faithful Christians from around the world as it is a holy site and it is very likely that Lord Jesus Himself climbed the steps going to the Temple Mount. There is no doubt that Lord Jesus and His disciples also gathered at the steps for teachings. The holy site should remind you about the significance of Lord Jesus’ presence in Jerusalem.
In my experience there at the Southern Steps with my tour companions, I felt the holiness of the place and that became more evident as I opened the Holy Bible during the bible teaching led by our pastor right there. During our time there, I noticed another pilgrimage tour group was present with us several feet away.
Did Pentecost happen at the Southern Steps?
Our pilgrimage tour group in the foreground, and another group in the background. The Southern Steps is an essential place for Christians to visit in Israel.
By reading the biblical reference of Pentecost and connecting it with my observations of the holy site, I can say that the Southern Steps is a possible place where Pentecost may have happened. I can even say that it is a more suitable place – where about three thousand Jews got baptized after the apostle Peter preached the good news – than the Upper Room (itself a popular location in many paintings and artworks dramatizing Pentecost).
Take a close look at the biblical record of Pentecost below…
When the Day of Pentecost had fully come, they were all with one accord in one place. And suddenly there came a sound from heaven, as of a rushing mighty wind, and it filled the whole house where they were sitting. Then there appeared to them divided tongues, as of fire, and one sat upon each of them. And they were all filled with the Holy Spirit and began to speak with other tongues, as the Spirit gave them utterance.
And there were dwelling in Jerusalem Jews, devout men, from every nation under heaven. And when this sound occurred, the multitude came together, and were confused, because everyone heard them speak in his own language. Then they were all amazed and marveled, saying to one another, “Look, are not all these who speak Galileans? And how is it that we hear, each in our own language in which we were born? Parthians and Medes and Elamites, those dwelling in Mesopotamia, Judea and Cappadocia, Pontus and Asia, Phrygia and Pamphylia, Egypt and the parts of Libya adjoining Cyrene, visitors from Rome, both Jews and proselytes, Cretans and Arabs—we hear them speaking in our own tongues the wonderful works of God.” So they were all amazed and perplexed, saying to one another, “Whatever could this mean?”
Others mocking said, “They are full of new wine.”
But Peter, standing up with the eleven, raised his voice and said to them, “Men of Judea and all who dwell in Jerusalem, let this be known to you, and heed my words. For these are not drunk, as you suppose, since it is only the third hour of the day. But this is what was spoken by the prophet Joel:
‘And it shall come to pass in the last days, says God,
That I will pour out of My Spirit on all flesh;
Your sons and your daughters shall prophesy,
Your young men shall see visions,
Your old men shall dream dreams.
And on My menservants and on My maidservants
I will pour out My Spirit in those days;
And they shall prophesy.
I will show wonders in heaven above
And signs in the earth beneath:
Blood and fire and vapor of smoke.
The sun shall be turned into darkness,
And the moon into blood,
Before the coming of the great and awesome day of the Lord.
And it shall come to pass
That whoever calls on the name of the Lord
Shall be saved.’
“Men of Israel, hear these words: Jesus of Nazareth, a Man attested by God to you by miracles, wonders, and signs which God did through Him in your midst, as you yourselves also know— Him, being delivered by the determined purpose and foreknowledge of God, you have taken by lawless hands, have crucified, and put to death; whom God raised up, having loosed the pains of death, because it was not possible that He should be held by it. For David says concerning Him:
‘I foresaw the Lord always before my face,
For He is at my right hand, that I may not be shaken.
Therefore my heart rejoiced, and my tongue was glad;
Moreover my flesh also will rest in hope.
For You will not leave my soul in Hades,
Nor will You allow Your Holy One to see corruption.
You have made known to me the ways of life;
You will make me full of joy in Your presence.’
“Men and brethren, let me speak freely to you of the patriarch David, that he is both dead and buried, and his tomb is with us to this day. Therefore, being a prophet, and knowing that God had sworn with an oath to him that of the fruit of his body, according to the flesh, He would raise up the Christ to sit on his throne, he, foreseeing this, spoke concerning the resurrection of the Christ, that His soul was not left in Hades, nor did His flesh see corruption. This Jesus God has raised up, of which we are all witnesses. Therefore being exalted [j]to the right hand of God, and having received from the Father the promise of the Holy Spirit, He poured out this which you now see and hear.
“For David did not ascend into the heavens, but he says himself:
‘The Lord said to my Lord,
“Sit at My right hand,
Till I make Your enemies Your footstool.” ’
“Therefore let all the house of Israel know assuredly that God has made this Jesus, whom you crucified, both Lord and Christ.”
Now when they heard this, they were cut to the heart, and said to Peter and the rest of the apostles, “Men and brethren, what shall we do?”
Then Peter said to them, “Repent, and let every one of you be baptized in the name of Jesus Christ for the remission of sins; and you shall receive the gift of the Holy Spirit. For the promise is to you and to your children, and to all who are afar off, as many as the Lord our God will call.”
And with many other words he testified and exhorted them, saying, “Be saved from this perverse generation.” Then those who gladly received his word were baptized; and that day about three thousand souls were added to them.
Acts 2:1-41 (NKJV)
Take note that verse 2 of Chapter 2 in the Book of Acts specifically mentioned “house” which is not limited to houses. In fact, in the Old Testament of the Bible, the Jewish temple is referred to as the house – as in the house of the Lord. The place of worship of the Lord!
Still within biblical context, “house” – as seen in verse 36 with “house of Israel” – also symbolizes family and lineage in the Holy Bible. “House of Israel” refers to the entire nation descended from Abraham through Jacob and Isaac and that includes the Jewish people (descendants) who were present in Jerusalem during Pentecost. For relevance of the house of Israel, read 2 Kings 7:1-16 in the Holy Bible – God’s words for King David passed through the prophet Nathan.
In the foreground are the Southern Steps and the Southern Wall of the Temple Mount. In the background is more of Jerusalem. (source – screenshot taken from the Instagram video of Hananya Naftali)
As it was an essential form of access into the Temple Mount, the Southern Steps also served as a natural place of gathering, spacious enough to accommodate thousands of Jews. As mentioned earlier, these wide and spacious holy stairs are a more suitable place than the Upper Room for Pentecost to happen.
Also take note that verse 41 of Chapter 2 of the Book of Acts mentions that there were around three thousand Jews who got baptized and helped the church of Lord Jesus grow a lot on the day of Pentecost itself (for relevance, read John 3:3 in the Holy Bible). This also means that there were between fifteen thousand to thirty thousand people in Jerusalem who witnessed Pentecost happen. Having been at the Southern Steps myself, I can easily visualize the whole place – from the steps themselves and the space between them and the City of David in the south, plus the whole stretch of the Southern Wall – being filled with lots of people on that very day. Having attended the bible teaching led by our pastor who stood at the steps facing us south, I can visualize the apostle Peter preaching to thousands of Jewish people there long ago.
Our pastor Edwin Tugano (standing on the ancient steps facing us) led the bible teaching for me and my pilgrimage group companions.
There is absolutely no way that the 3,000 people who received Christ and got baptized would fit inside the Upper Room at the time of Pentecost. When the apostle Peter preached, he was not surrounded by only a tiny group of people but by a huge crowd who listened. The other apostles were with Peter back then. This should remind you that the artists responsible for the paintings and artworks portraying Pentecost happening inside the Upper Room or within an indoor place with walls and a roof did not fully understand the biblical record of Pentecost. In other words, those artists got it wrong and the Bible proves they are wrong. This should remind you to maintain faith in God’s Word, not in man-made artworks.
Once again, the Southern Steps is a possible site of Pentecost. It may not be definitive but it definitely is more suitable than the Upper Room for congregating and preaching in front of thousands. The other possible places where Pentecost may have happened include the Royal Stoa (which was intact at the Southern Wall covering its length and was located high above the Southern Steps) and at the Jewish Temple itself.
While the exact location of Pentecost remains unresolved, I encourage you all to always keep faith in the Lord and His Word knowing that Pentecost truly happened as it was an anointed by the Lord to happen. Location is one thing, but the Holy Bible and the Holy Spirit are always essential to our faith in Lord Jesus.
Conclusion
It was destiny from the Lord for me and my pilgrimage tour group to visit the Southern Steps. I felt the unction from the Holy Spirit to capture this very moment upon arrival there.
I can say that me and my pilgrimage tour group companions were blessed by the Lord during our time at the Southern Steps. Simply thinking about Lord Jesus teaching His followers at the steps is uplifting There clearly is a lot to learn and discover by being at the holy site and having the Bible for reference. I thank Lord Jesus for blessing us, for our pastors and our local tour guide, and for the anointed experience at the Southern Steps. I definitely will revisit those steps when I return to Israel.
Israel is a great and holy place to visit! Visit Israel with the Holy Bible! Pray to the Lord wholeheartedly and reveal to Him your heart’s desire to visit Israel to deepen your faith in Him. Always be the fearless and aggressive church of Lord Jesus! Follow the light of Lord Jesus, keep on praying to support Israel, learn to love and bless the Jewish people and pray for the peace of Jerusalem.
Watch out for more Israel 2023 travel articles here. There is more to come!
The inflation rate of the Philippines settled at 1.8% for the month of March this year based on the latest details released by the Philippine Statistics Authority (PSA), according to the news article by the Philippine News Agency (PNA). The confirmed inflation rate was the lowest since June 2020.
To put things in perspective, posted below is an excerpt from the report of the PNA news article. Some parts in boldface…
Inflation rate in March 2025 settled at 1.8 percent, marking a nearly five-year low, mainly due to slower price increase in food and non-alcoholic beverages, particularly lower prices of rice.
Philippine Statistics Authority (PSA) Undersecretary Claire Dennis Mapa said in a press briefing Friday that last month’s inflation was lower than the rate in February 2025 at 2.1 percent and the 3.7 percent in March 2024. PSA data showed that the inflation last month was the lowest since June 2020.
The PSA attributed the slower pace of price increases in March 2025 to the easing of food and non-alcoholic beverages inflation at 2.2 percent from 2.6 percent a month ago. Mapa said this commodity group shared 50.2 percent to the downtrend in inflation.
In particular, cereals and cereal products recorded a deflation, or decrease in prices, of 5.2 percent last month from a deflation of 3 percent in February 2025.
This commodity group includes rice, which recorded negative inflation for the past three months: -2.3 percent in January, -8.4 percent in February, and -7.7 percent in March.
Mapa said that since the Executive Order 62 took effect in July 2024, which reduced the tariff on imported rice, prices of the staple have substantially declined.
“Kung i-compare natin noong—say, base natin noong July 2024, kung saan nagsimula ‘yong reduction sa tariff, bumaba na rin substantially ‘yong presyo ng bigas per kilo [If we compare it to—(let’s) say, based on July 2024, when the tariff reduction started, the price of rice per kilogram has substantially decreased],” he said.
Citing PSA data, Mapa said comparing the prices from July 2024 to March 2025, average price reduction for regular milled rice was at PHP4.90, or from PHP51.11 per kilo to PHP46.09 per kilo.
Well milled rice also declined in the same period by PHP4.19 per kg., or from PHP56.44 per kg. to PHP52.25 per kg., and by PHP2.60 per kg. for special rice, or from PHP64.75 per kg. to PHP62.15 per kg., the national statistician added.
Aside from food and non-food beverages, inflation in transport group recorded -1.1 percent in March 2025 from -0.2 percent in February 2025.
Let me end this post by asking you readers: What is your reaction to this recent development? Were you surprised that the inflation rate of the country settled at less than 2% for the month of March 2025? Do you think inflation will remain stable for the next six months?
Author Carlo Carrasco 