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  • EPISODE 115: Time Limits of Tax Assessments

    4 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.

    4 days ago

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

    30 JAN

    2

    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 113: Fraud That Warrants Revocation of Incorporation

    17 APR

    3

    EPISODE 113: Fraud That Warrants Revocation of Incorporation

    Does the erroneous inclusion of a deceased person among incorporators automatically amount to fraud sufficient to warrant the revocation of its registration? What constitutes fraud in incorporation? Listen to the #SupremeCourtPH Podcast with guest Atty. Maria Zarah R. Villanueva-Castro, Bar Examiner in Commercial Law (2022) and in Commercial and Taxation Laws (2024). She is also a bar reviewer and law professor, and is a Vice-President and Head of Corporate Legal of MERALCO. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Villanueva-Castro discuss the validity of incorporation within the context of the consolidated cases of Securities and Exchange Commission v. AZ 17/31 Realty, Inc., G.R. Nos. 239010, and Locsin-Garcia v. AZ 17/31 Realty, Inc., G.R. No. 240888. This Decision was penned by Associate Justice Amy C. Lazaro-Javier and decided by the Supreme Court Second Division on July 6, 2022.

    17 Apr

    •
    39 min
  • EPISODE 110: Does RA 9262 (Anti-Violence Against Women and Their Children Act) Extend to Lesbian Relationships?

    20 MAR

    4

    EPISODE 110: Does RA 9262 (Anti-Violence Against Women and Their Children Act) Extend to Lesbian Relationships?

    Does Republic Act No. 9262, the Anti-Violence Against Women and Their Children Act, extend protection to women in lesbian relationships? Listen to the #SupremeCourtPH Podcast with guest Sandiganbayan Associate Justice Maria Theresa V. Mendoza-Arcega, Vice President of the International Association of Women Judges. Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Arcega talk about Republic Act No. 9262 or the Anti-Violence Against Women and Their Children Act within the context of the case of Jacinto v. Fouts, G. R. No. 250627. This resolution was penned by Associate Justice Henri Jean Paul B. Inting and decided by the Supreme Court Third Division on December 7, 2022.

    20 Mar

    •
    19 min
  • Sam Liang, Otter.ai CEO: AI captures everything

    1 DAY AGO

    5

    Sam Liang, Otter.ai CEO: AI captures everything

    ‘The power of AI is that it's able to capture everything, it’s able to try to interpret everyone objectively. Human beings are imperfect in terms of their capability to listen and understand. Everyone unconsciously, when they listen, they don't hear everything.’ Zoe Kleinman speaks to Sam Liang chief executive and co-founder of artificial intelligence transcription start-up Otter.ai Sam Liang was born in China and moved to the US in 1991. He received a PhD from Stanford University before joining Google, where he led the search engines location services. He co-founded California based Otter.ai in 2016. The start-up has evolved from a voice-to-text transcription service to offer AI-powered recordings of live events, meeting summaries and content searches. The Interview brings you conversations with people shaping our world, from all over the world. The best interviews from the BBC, including episodes with Karim Beguir, boss of Africa’s biggest AI firm, the former Prime Minister of Australia Julia Gillard and musical icon Ringo Starr. You can listen on the BBC World Service on Mondays, Wednesdays and Fridays at 0800 GMT. Or you can listen to The Interview as a podcast, out three times a week on BBC Sounds or wherever you get your podcasts. Presenter: Zoe Kleinman Producer: Farhana Haider Get in touch with us on email TheInterview@bbc.co.uk and use the hashtag #TheInterviewBBC on social media. (Image: Sam Liang. Credit: Bloomberg / Contributor via Getty)

    1 day ago

    •
    23 min
  • EPISODE 112: Corporate Control Amid Intra-Corporate Disputes

    10 APR

    6

    EPISODE 112: Corporate Control Amid Intra-Corporate Disputes

    A family conflict reaches the boardroom of several corporations. What constitutes a valid quorum in intra-corporate meetings, and what is the primary basis for determining which stockholders are recognized as stockholders of record in validating a stockholders’ meeting and election? Listen to the #SupremeCourtPH Podcast with guest Atty. Maria Zarah R. Villanueva-Castro, Bar Examiner in Commercial Law (2022) and in Commercial and Taxation Laws (2024). She is also a bar reviewer and law professor, and is a Vice-President and Head of Corporate Legal of MERALCO. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Villanueva-Castro discuss stock ownership and intra-corporate disputes within the context of the case of Lopez v. Lopez, G.R. Nos. 254957-58. This resolution was penned by Supreme Court Associate Justice Ramon Paul L. Hernando and decided by the Supreme Court First Division on April 21, 2025.

    10 Apr

    •
    36 min
  • EPISODE 88: Cyber Libel 101

    03/10/2025

    7

    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
  • EPISODE 114: Criminal Acquittal and Civil Tax Liability

    24 APR

    8

    EPISODE 114: Criminal Acquittal and Civil Tax Liability

    Does the acquittal of an accused in a criminal tax case automatically extinguish civil liability for deficiency taxes or relieve the taxpayer of the obligation to pay unpaid taxes? 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 Certified Public 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 as Undersecretary of the Department of Finance (2003-2005). Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Pulido-Tan discuss the civil liability of a taxpayer accused for deficiency taxes despite his or her acquittal in a criminal action for violation of tax laws within the context of the case of People of the Philippines v. E & D Parts Supply Inc. and Margaret L. Uy, GR No. 259284. This decision was penned by Associate Justice Mario V. Lopez and decided by the Supreme Court Second Division on January 24, 2024.

    24 Apr

    •
    31 min
  • Supreme Court Declares Racism Over

    21 HR AGO

    9

    Supreme Court Declares Racism Over

    The 5th Circuit gave us a doozy late on Friday night by tightening access to the abortion drug mifepristone—Leah and Melissa break it down. Then, the full crew dives deeper into the Court’s catastrophic Voting Rights Act decision in Louisiana v. Callais (for their initial reaction, check out last week’s emergency episode). Next, they recap the troubling oral arguments in Mullin v. Doe, the case about Temporary Protected Status, in which Trump’s Solicitor General tried to argue that the President’s extremely racist statements about migrants from certain countries weren’t, in fact, racist at all. Also covered: Trump’s ballroom, arguments in an important Fourth Amendment case, and how some savvy federal judges are turning the administration’s favorite legal concept—the unitary executive theory—against it.  Favorite things: Kate: The Loneliness of Sonia and Sunny, Kiran Desai; Transcription, Ben Lerner Leah: Ariana Grande’s new album announcement; Noah Kahan on tour; SCOTUS Drops The Other Shoe on the Voting Rights Act, Sherrilyn Ifill (Sherrilyn’s Newsletter); The Slaying of the Voting Rights Act by the Coward Samuel Alito, Rick Hasen (Slate); The Supreme Court is Corrupt. This is What We Can Do About It, Jamelle Bouie  Melissa: Yesteryear, Caro Claire Burke; Voters Can Be Disenfranchised Now, Adam Serwer (The Atlantic); Legal Defense Fund Get tickets for STRICT SCRUTINY LIVE – The Bad Decisions Tour 2026!  6/20/26 – New York City Learn more: http://crooked.com/eventsOrder 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

    21 hr ago

    •
    1hr 32min
  • The Pre-Action Tell: How to Spot the Transition from Thought to Violence

    1 DAY AGO

    10

    The Pre-Action Tell: How to Spot the Transition from Thought to Violence

    This episode breaks down "the threshold" as the ultimate survival cue, teaching listeners how to identify the physical and environmental shifts that occur the moment a threat becomes active. It explores the concept of "intent-action gap" and the specific behavioral tells that signal an individual has committed to a course of violence. By mastering the ability to see these split-second transitions, you gain the critical time needed to move from a state of awareness to a life-saving response.

    1 day ago

    •
    17 min

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