So who cheated, how and why?

Top boxing matchmaker Bob Arum claimed his company, Top Rank Promotions, has properly remitted Manny Pacquiao’s tax dues for the years 2008 and 2009 to the US Internal Revenue Service (IRS).

Arum called the Philippine government’s move to freeze Pacquiao’s bank assets and garnish a property in posh Forbes Park (over non-payment of taxes) “ridiculous.”

Put in a spot, Bureau of Internal Revenue Commissioner Kim Henares yesterday clarified there indeed was no problem with Pacquiao’s 2008 tax declarations. But she specified they have not received any official record of Pacquiao’s tax remittances in the US for 2009.

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Arum’s office had supposedly submitted to the BIR a plain copy of Pacquiao’s tax remittances for 2008 and 2009.

“We honor only originals and certified true copies,” Henares stressed over GMA 7  yesterday moning.

Earlier, a BIR lawyer explained that Pacquiao’s tax liabilities had swelled to over P2 billion due to penalties and sub-charges.

A tax appeal hearing has been set for Dec. 5.

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Pacquiao’s tax hassles predictably robbed some thrill and gladness from his magnificent victory last Sunday in Macau, where he mystified the flamboyant Brandon Rios with his speed and newfound dexterity, to complete a classic comeback following back-to-back losses last year.

Pacquiao himself explained that he had to borrow at least P1 million in order to (partly) fulfill his noble vow to rush to the aid of typhoon victims in Tacloban upon his return.

There were ready cries from fans out in the streets that the tax case reopening was politically motivated, with mention of how Pacquiao could beef up the senatorial slate of Vice President Jejomar Binay in 2016.

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Said veteran movie director Maning Borlaza from the brass gate of his tree-shrouded stone mansion on G. Aglipay Street in Mandaluyong: “Why should they shame Pacquiao and make him appear like a cheat? This is the same fellow who had brought joy and pride, mainly to our OFWs who used to be looked down as third-class citizens abroad before Manny’s coming.”

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There were other fans who questioned the timing of the taxman’s harsh move against Pacquiao.

“We had been waiting for him to reply for over two years,” Henares clarified.

She said they had really bent back to accommodate the boxing superhero.

“We have to collect taxes to help feed the hungry and the poor,” she explained in making a clean breast of the issue.

She concluded her TV piece by explaining, “We have one law and it applies evenly to everybody, whether rich or poor.”

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Meanwhile, a trusted broadcaster-friend of Pacquiao revealed over dzBB, in a talk with Mike Enriquez, how Pacquiao has ended up with his tax dilemma. It was a bold and daring move.

“I don’t know if I would still have Manny’s trust and friendship after this,” the young broadcaster said.

He proceeded to detail how Pacquiao had been exploited (willingly?) by his promoter, with the help of a greasy aide, who had been assigned to stick close to the boxing hero wherever he would go.

Maybe authorities should consider collecting the exclusive revelation to determine: Who cheated Pacquiao, how and why?

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(KUDOS: From sportsman Tony Aldeguer of Cebu who’s hosting a big championship card at Smart Araneta Coliseum on Saturday: “The age factor, the wear and tear of more than a decade of fighting and probably the one-year layoff had some adverse effect on Manny Pacquiao, but his intellectual brilliance of knowing exactly how to fight Rios remained intact.” From boxing scholar Hermie Rivera: “Manny at his brightest best. It was a sizzling shutout, a real thrill to be there at ringside. Special thanks to my friend Popoy Juico for helping make the Macau trip truly meaningful.”)