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1. In a casserole, combine ground sirloin, half of the oinions, one tablespoon of the garlic and the pepper, salt, calamansi juice, and vinegar.
2. Simmer for about 15-20 minutes or until ground sirloin is tender. Drain ground sirloin from the sauce. Set aside and reserve sauce.
3. In a separate pan, heat oil and saute remaining onions and garlic. Dissolve annato powder in the reserved sauce. Pour into pan.
4. Add ground sirloin and simmer until beef is light golden in color, about 5 minutes. Serve warm with steamed rice.
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