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  • EPISODE 115: Time Limits of Tax Assessments

    3 DAYS AGO

    1

    EPISODE 115: Time Limits of Tax Assessments

    In tax cases, under what circumstances does the extended 10-year assessment period apply as opposed to the basic three-year assessment period under the Tax Code?   Listen to the #SupremeCourtPH Podcast with guest Atty. Maria Gracia M. Pulido-Tan, a Member of the Taxation Law Department of the Philippine Judicial Academy. A CertifiedPublic Accountant, Atty. Pulido-Tan is the first woman Chairperson of the Philippine Commission on Audit (2011-2015). She also served as a Commissioner of the Presidential Commission on Good Government (2002-2003), and asUndersecretary of the Department of Finance (2003-2005).   Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Pulido-Tan discuss tax assessment periods within the context of the case of McDonald’s PhilippinesRealty Corporation v. Commissioner of Internal Revenue, GR No. 247737. This decision was penned by Associate Justice Henri Jean Paul B. Inting and decided by the Supreme Court En Banc on August 8, 2023.

    3 days ago

    •
    32 min
  • EPISODE 105 – Maguindanao Massacre Case: The Conspiracy Test

    13 FEB

    2

    EPISODE 105 – Maguindanao Massacre Case: The Conspiracy Test

    In criminal cases, what is conspiracy and how is it proven? Does mere presence at preparatory meetings and expressions of agreement amount to conspiracy without proof of an overt act? Listen to the #SupremeCourtPH Podcast with guest Atty. Theodore O. Te, who is the Chairperson of the Philippine Judicial Academy Department of Humanitarian Law and Human Rights. He has served as Chief of the Supreme Court Public Information Office and has been Bar Examiner thrice. Professor Te teaches criminal law and procedure at the University of the Philippines College of Law. Supreme Court Chief Communications Officer Atty. Mike Navallo speaks with Atty. Te on the Court’s ruling on Maguindanao Massacre, the requirement of overt acts to establish conspiracy, and the fundamental principles that safeguard criminal liability under the rule of law.

    13 Feb

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

    20 FEB

    3

    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.

    20 Feb

    •
    33 min
  • EPISODE 109: Marriage on Trial: Psychological Incapacity – Law not Diagnosis

    13 MAR

    4

    EPISODE 109: Marriage on Trial: Psychological Incapacity – Law not Diagnosis

    How has the Supreme Court's interpretation of psychological incapacity evolved over time, and what does this evolution reveal about the Court's continuing effort to balance the protection of marriage with the realities of marital breakdown? Listen to the #SupremeCourtPH Podcast with guest Atty. Ma. Soledad Deriquito-Mawis, Member of the Philippine Judicial Academy Department of Civil Law, and Dean of the College of Law of Lyceum of the Philippines University. Supreme Court Chief Communications Officer Atty. Mike Navallo and Dean Mawis talk about the evolution of the Philippine Supreme Court's interpretation of psychological incapacity within the context of the case of Rosanna L. Tan-Andal v. Mario Victor M. Andal, GR No. 196359. This decision was penned by Senior Associate Justice Marvic M. V. F. Leonen and decided by the Supreme Court En Banc on May 11, 2021.

    13 Mar

    •
    37 min
  • EPISODE 104 - Checks and Balances: Understanding the Supreme Court Ruling on Impeachment Proceeding

    6 FEB

    5

    EPISODE 104 - Checks and Balances: Understanding the Supreme Court Ruling on Impeachment Proceeding

    What procedural lapses led the Court to treat earlier impeachment complaints as already initiated? How did the Court interpret “session days” and the role of the House Committee on Justice? And what guidance does this ruling provide for the conduct of future impeachment proceedings in Congress? Listen to the #SupremeCourtPH Podcast with guest Atty. Tranquil Gervacio S. Salvador III, Dean of the School of Law and Jurisprudence of the Manila Adventist College and Professorial Lecturer of the Philippine Judicial Academy. Supreme Court Chief Communications Officer Atty. Mike Navallo speaks with Dean Tranquil on key issues surrounding the Supreme Court’s impeachment rulings, including the political question doctrine, the one-year bar rule, due process, and their implications for constitutional accountability.

    6 Feb

    •
    52 min
  • EPISODE 103 - Beyond the Testimony: What Makes Evidence Credible?

    30 JAN

    6

    EPISODE 103 - Beyond the Testimony: What Makes Evidence Credible?

    In cases involving police officers or persons of authority, how does the Court evaluate testimony and other pieces of evidence, and determine lawful police conduct?   Listen to the #SupremeCourtPH Podcast with guest Atty. Theodore O. Te, who is the Chairperson of the Philippine Judicial Academy Department of Humanitarian Law and Human Rights. He has served as Chief of the Supreme Court Public Information Office and has been Bar Examiner thrice. Professor Te teaches criminal law and procedure at the University of the Philippines College of Law. Supreme Court Chief Communications Officer Atty. Mike Navallo speaks with Atty. Te on the lessons of the Kian delos Santos case, emphasizing lawful police conduct, credible forensic evidence, and the Court’s message on the rule of law.

    30 Jan

    •
    39 min
  • EPISODE 96: Understanding Forcible Entry, Unlawful Detainer, and Summary Procedure

    28/11/2025

    7

    EPISODE 96: Understanding Forcible Entry, Unlawful Detainer, and Summary Procedure

    When someone forces their way to take over a piece of real property, how do courts determine who truly has the right to possess property? Listen to the #SupremeCourtPH Podcast with guest Judge Jackie B. Crisologo-Saguisag of Branch 67, Metropolitan Trial Court, Makati City. She is a Member of the Remedial Law Department of the Philippine Judicial Academy and a Member of the Supreme Court Technical Working Group for the Committee on the Revision of the Rules on Summary Procedure and Small Claims Cases. Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Crisologo-Saguisag discuss forcible entry, unlawful detainer, and the Rule on Summary Procedure within the context of the case of Edgar M. Rico v. Ernie “Toto” Castillo, G.R. No. 215166, penned by Associate Justice Jose Midas P. Marquez, and decided by the Court’s First Division on July 23, 2024.

    28/11/2025

    •
    29 min
  • EPISODE 88: Cyber Libel 101

    03/10/2025

    8

    EPISODE 88: Cyber Libel 101

    What is the specific timeframe within which a case for cyber libel should be filed? Listen to the latest episode of the Supreme Court Podcast with guest Court of Appeals Associate Justice Wilhelmina B. Jorge-Wagan, a member of the Supreme Court Special Committee on Cybercrime and Electronic Evidence, and a Professorial Lecturer at the Philippine Judicial Academy. Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Wagan discuss cyber libel, commonly referred to as online libel, within the context of the case of Berteni Cataluña Causing v. People of the Philippines, G.R. No. 258524, penned by Associate Justice Henri Jean Paul B. Inting, decided on October 11, 2023. This episode of the #SCphPodcast is also available on YouTube and the #SupremeCourtPH website.

    03/10/2025

    •
    30 min
  • BREAKING: SCOTUS Deals Another Blow to Multiracial Democracy

    4 DAYS AGO ·  BONUS

    9

    BREAKING: SCOTUS Deals Another Blow to Multiracial Democracy

    Kate and Leah are joined by Democracy Docket’s Marc Elias to break down the Supreme Court’s shameful assault on multiracial democracy in its ruling on the Voting Rights Act case, Louisiana v. Callais. Get tickets for STRICT SCRUTINY LIVE – The Bad Decisions Tour 2026!  6/20/26 – New York City Learn more: http://crooked.com/eventsPreorder Melissa’s book, The U.S. Constitution: A Comprehensive and Annotated Guide for the Modern ReaderPreorder a signed paperback of Leah’s book, Lawless, here. Follow us on Instagram, Threads, and Bluesky

    4 days ago · Bonus

    •
    41 min
  • Episode 10 - Four Levels of Courts

    08/10/2024

    10

    Episode 10 - Four Levels of Courts

    Four Levels of Courts

    08/10/2024

    •
    11 min

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