This film is about the Secret Santa Society: a group of devoted Christmas enthusiasts from all over the world conspiring with the elves that live in the North Pole. Since Santa Claus has already died, the Secret Santa Society has brought it upon itself to revive and perpetuate the world’s belief in Santa Claus. It has been starting gift-giving missions worldwide, following and simulating Santa’s method. In this film, three new accomplices of the society are chosen to be sent on a test mission to the Philippines, which poses challenges on their procedures, on account of it being a different environment. The film deconstructs a child’s role in creating traditions and ways of celebrating for a holiday that has been institutionalized and perpetualized by powers greater and older than him.