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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 112: Corporate Control Amid Intra-Corporate Disputes

    10 APR

    2

    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 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 103 - Beyond the Testimony: What Makes Evidence Credible?

    30 JAN

    4

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

    17 HR AGO

    5

    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.

    17 hr ago

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

    6 FEB

    6

    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
  • China and the Iran War: Beijing's Ambitions in the Middle East

    4 DAYS AGO

    7

    China and the Iran War: Beijing's Ambitions in the Middle East

    In this episode of Pekingology, CSIS Senior Fellow Henrietta Levin is joined by Aaron Glasserman, an expert on China's Middle East strategy and postdoctoral fellow at the University of Pennsylvania’s Center for the Study of Contemporary China. Aaron and Henrietta unpack what China is really trying to achieve in the Middle East, how China is approaching the U.S. war against Iran, and what this all means for the upcoming summit between President Trump and President Xi.

    4 days ago

    •
    39 min
  • Robert Brovdi, Ukraine drone commander: Striking inside Russia

    3 DAYS AGO

    8

    Robert Brovdi, Ukraine drone commander: Striking inside Russia

    “When we only had reconnaissance drones, we learned fast. We began attaching warheads to the drones. Grenades, then homemade munitions that we produced ourselves. We would locate the enemy with the drone and drop them on him. Then FPV drones entered our lives. An FPV drone is a one-way, disposable drone. That was when the way of war began to change” In a rare interview, Sarah Rainsford speaks to Robert Brovdi, commander of Ukraine’s drone forces, about the rapid evolution of drone warfare and how it is reshaping Russia’s war in Ukraine. Drones are now being used to strike oil facilities and military targets deep inside Russian territory but initially were used just to spot Russian forces. Commander Brovdi was among the first to see their true potential and, as technology advanced, drones began to change everything on the battlefield. The Interview brings you conversations with people shaping our world, from all over the world. The best interviews from the BBC, including episodes with Ukraine’s president Volodymyr Zelensky, and Antonio Guterres, Secretary General of the UN. 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: Sarah Rainsford Producers: Osman Iqbal Editor: Farhana Haider Get in touch with us on email TheInterview@bbc.co.uk and use the hashtag #TheInterviewBBC on social media. (Image: Robert Brovdi Credit: Oleksii Samsonov/Global Images Ukraine via Getty Images)

    3 days ago

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

    13 FEB

    9

    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

    10

    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

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