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    Supreme Court Ph Podcast

    Public Information Office - Supreme Court of the Philippines

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  • EPISODE 72: Foreign Deposits and Tax Exemptions

    06/06/2025

    EPISODE 72: Foreign Deposits and Tax Exemptions

    Are foreign currency deposit accounts exempt from estate tax under the Foreign Currency Deposit Act of the Philippines?   Listen to the latest episode of the Supreme Court Podcast with guest Court of Tax Appeals (CTA) Associate Justice Jean Marie A. Bacorro-Villena, Member of the Department of Taxation Law of the Philippine Judicial Academy.   Supreme Court Chief Communications Officer Atty. Mike Navallo and CTA Justice Bacorro-Villena discuss whether foreign currency deposits covered by the Foreign Currency Deposit Act of the Philippines are exempt from estate taxwithin the context of the case of Commissioner of Internal Revenue v. Estate of Mr. Charles Marvin Romig, represented by its sole heir Maricel Narciso Romig, G.R. No. 262092, penned by Associate Justice Ramon Paul L. Hernando, anddecided on October 9, 2024.   This episode of the Supreme Court Podcast is also available on the SC website.

  • EPISODE 129: Paggamit ng Wikang Filipino sa mga Desisyon ng Korte Suprema (Unang Bahagi)

    7 Aug

    EPISODE 129: Paggamit ng Wikang Filipino sa mga Desisyon ng Korte Suprema (Unang Bahagi)

    Mahalaga ba ang pagsusulong sa paggamit ng wikang Filipino sa pagsulat ng mga desisyon ng mga hukuman sa Pilipinas? Mas magiging malinaw at mas madaling mauunawaan ba ng nakararaming Pilipino ang mga desisyon kung ang mga ito ay nasusulat sa ating sariling wika? Pakinggan ang #SupremeCourtPH Podcast kasama si Retiradong Court of Appeals Associate Justice Apolinario D. Bruselas, Jr. Naging Bar Examiner si Justice Bruselas sa Criminal Law (2010 at 2019) at Remedial Law (2013). Siya ay dating nagsilbi bilang Judge ng Regional Trial Court ng Lungsod ng Quezon City, at bilang prosecutor sa Makati City. Tatalakayin nina Supreme Court Chief Communications Officer Atty. Mike Navallo at (Ret.) Justice Bruselas, Jr. sa unang bahagi ng dalawang-bahaging serye ang pagsusulong ng Korte Suprema sa paggamit ng wikang Filipino sa mga desisyon nito, tulad sa kasong Sambayanang Pilipinas laban kay GGG269811, G.R. Bilang 269811. Ang Desisyon na ito ay isinulat ni Kasangguning Mahistrado Maria Filomena Singh at inilabas ng Ikatlong Dibisyon ng Korte Suprema noong ika-7 ng Abril, taong 2026.

  • EPISODE 106: PEZA-Registered Businesses: VAT Exempt or Not?

    20 Feb

    EPISODE 106: PEZA-Registered Businesses: VAT Exempt or Not?

    When are businesses registered under the Philippine Economic Zone Authority or PEZA exempt from paying value-added tax or VAT? Listen to the #SupremeCourtPH Podcast with guest Court of Tax Appeals Associate Justice Marian Ivy F. Reyes-Fajardo, 2024 Bar Examiner for Commercial and Taxation Law. Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Fajardo talk about value-added tax (VAT) exemptions within the context of the case of Coral Bay Nickel Corporation v. Commissioner of Internal Revenue, G.R. No. 251333-34, penned by Associate Justice Japar B. Dimaampao, and decided by the Supreme Court Third Division on March 5, 2025.

  • EPISODE 132: Unmarked: (Mis)Handling a Seized Firearm during a Warrantless Search

    6 days ago

    EPISODE 132: Unmarked: (Mis)Handling a Seized Firearm during a Warrantless Search

    How can a valid arrest collapse over an unmarked gun, and how crucial is the chain of custody in securing a conviction under RA 10591, or the Comprehensive Firearms and Ammunition Regulation Act? Listen to the #SupremeCourtPH Podcast with guest Atty. Dean Ace A. Pamaran, a Bar Examiner in Criminal Law during the 2024 Bar Examinations. He is a seasoned court attorney and law professor with extensive experience in decision-writing, legal research, judicial management and administration, and legal education. He has also lectured on the Supreme Court Strategic Plan for Judicial Innovations or SPJI, gender sensitivity and gender-based violence, tourism laws, cybercrime, and legal writing. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Pamaran discuss about the handling of seized firearms during a warrantless search within the context of the case of Tony Baclig II v. People of the Philippines, G.R. No. 252644. This Decision was penned by Associate Justice Henri Jean Paul B. Inting and promulgated by the Supreme Court En Banc on April 8, 2026.

  • EPISODE 99: When Insurance Claims are Denied

    19/12/2025

    EPISODE 99: When Insurance Claims are Denied

    How does the law protect insured parties when insurers delay or deny payment? Does the recovery of a stolen vehicle prevent the insured owner from receiving full payment under an insurance policy? Listen to the #SupremeCourtPH Podcast with guest Atty. Jose Maria G. Hofileña, Member of the Commercial Law Department of the Philippine Judicial Academy, and Dean of the School of Law of the Ateneo de Manila University. Supreme Court Chief Communications Officer Atty. Mike Navallo and Dean Hofileña discuss how the law protects insured parties against delayed or denied claims, and whether recovering a stolen vehicle affects full insurance payment within the context of Wilfrido C. Wijangco v. UCPB General Insurance Co. Inc., G.R. No. 257086, penned by Associate Justice Henri Jean Paul B. Inting, and decided by the Supreme Court Third Division on April 23, 2025.

  • EPISODE 98: Lemon Law or Consumer Act, Which Law Protects You?

    12/12/2025

    EPISODE 98: Lemon Law or Consumer Act, Which Law Protects You?

    When a brand-new car turns out to be defective, which law should protect the buyer: Republic Act No. 7394, also known as the Consumer Act of the Philippines, or Republic Act No.10642, or the Philippine Lemon Law? Are these laws mutually exclusive, or can a consumer choose between the two? How should the rights of vehicle buyers be weighed in relation to those of car manufacturers and dealers? Listen to the #SupremeCourtPH Podcast with guest Atty. Jose Maria G. Hofileña, Member of the Commercial Law Department of the Philippine Judicial Academy, and Dean of the School of Law of the Ateneo de Manila University. Supreme Court Chief Communications Officer Atty. Mike Navallo and Dean Hofileña discuss the laws that protect consumers within the context of the case of Department of Trade and Industry v. Toyota Balintawak, Inc. and Toyota Motor Phils. Corp., G.R. Nos. 254978-79, penned by Associate Justice Antonio T. Kho, Jr., decided by the Supreme Court Second Division on October 11, 2023.

  • Episode 25 - Can a bank be found negligent for allowing unauthorized withdrawals?

    08/10/2024

    Episode 25 - Can a bank be found negligent for allowing unauthorized withdrawals?

    Can a bank be found negligent for allowing unauthorized withdrawals? Listen to the latest episode of the Supreme Court Podcast, which discusses the case of BDO v. Seastres, G.R. No. 257151. #SupremeCourtPH DISCLAIMER: Ads that may be displayed on this site are not produced by the Supreme Court Public Information Office.

  • EPISODE 71: Unpaid Taxes and Liabilities

    30/05/2025

    EPISODE 71: Unpaid Taxes and Liabilities

    Is an assessment for deficiency taxes a prerequisite for the collection of the civil liability of the taxpayer-accused of unpaid taxes in the criminal prosecution for tax law violations? Listen to the latest episode of the Supreme Court Podcast with guest Court of Tax Appeals (CTA) Associate Justice Jean Marie A. Bacorro-Villena, Member of the Department of Taxation Law of the Philippine Judicial Academy. Supreme Court Chief Communications Officer Atty. Mike Navallo and CTA Justice Bacorro-Villena discuss whether there is a need for the issuance of a deficiency tax assessment before the government can collect the civil liability for unpaid taxes from the taxpayer-accused in a criminal case for tax violations within the context of the consolidated cases of People of the Philippines v. Joel C. Mendez, G.R. Nos. 208310-11 and Joel C. Mendez v. People of the Philippines, G.R. No. 208662, penned by Associate Justice Mario V. Lopez, and decided by the Supreme Court on March 28, 2023. This episode of the Supreme Court Podcast is also available on the SC website.

  • EPISODE 131: eNotarization: Modernizing Notarial Services

    20 Aug

    EPISODE 131: eNotarization: Modernizing Notarial Services

    How will eNotarization benefit the public and transform the way Filipinos access notarization services? Listen to the #SupremeCourtPH Podcast with guest Atty. Bettina Melchor, Interim Electronic Notary Administrator and Officer-in-Charge of the Office of the Bar Confidant. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Melchor discuss electronic notarization, as well as significant provisions of the eNotarization Rules and the Guidelines on the Accreditation of Electronic Notarization Facility Providers under A.M. No. 24-10-14-SC.

  • Inside the Big Beautiful Bill: How States Will Modernize Medicaid with Dr. Caprice Knapp

    22 Jul

    Inside the Big Beautiful Bill: How States Will Modernize Medicaid with Dr. Caprice Knapp

    Join us for the newest installment of People First, in which host Former Congressman John Faso sits down with Dr. Caprice Knapp, Principal Deputy of the Center for Medicaid and CHIP Services (CMCS), to break down the new community engagement requirements in Medicaid and what states must do to implement them by 2027.  Dr. Knapp is a health economist with more than 20 years of experience working on Medicaid and CHIP across the private sector, state government, and academia, and previously served as North Dakota Medicaid Director from 2019 to 2022. A former member of the Congressional Budget Office’s Panel of Health Advisers, she has authored more than 80 peer-reviewed publications and two books.

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