It depends on the reason for overtime.
Labor Code states:
SECTION 10. Compulsory overtime work. — In any of the following cases, an employer may require any of his employees to work beyond eight (Cool hours a day, provided that the employee required to render overtime work is paid the additional compensation required by these regulations:
(a) When the country is at war or when any other national or local emergency has been declared by Congress or the Chief Executive;
(b) When overtime work is necessary to prevent loss of life or property, or in case of imminent danger to public safety due to actual or impending emergency in the locality caused by serious accident, fire, floods, typhoons, earthquake, epidemic or other disaster or calamities;
(c) When there is urgent work to be performed on machines, installations, or equipment, in order to avoid serious loss or damage to the employer or some other causes of similar nature;
(d) When the work is necessary to prevent loss or damage to perishable goods;
(e) When the completion or continuation of work started before the 8th hour is necessary to prevent serious obstruction or prejudice to the business or operations of the employer; or
(f) When overtime work is necessary to avail of favorable weather or environmental conditions where performance or quality of work is dependent thereon.
your case would fall under (e)
Probable reason, since BPO kayo and they have a deadline with your client, they computed the required man hours to finish the work/project, distribute it to number of existing employee, thus getting the 1:45 mins OT.
For VL, yes it is the company's decision to approve or disapprove Vacation leaves.