Supreme Court Ph Podcast

EPISODE 125: Banking Rules, Unofficial Practice, and the Price of Trust 10.07.2026 30min

Should banks be held liable for unauthorized withdrawals from a depositor’s account, particularly those involving substantial amounts, if they fail to exercise the highest degree of diligence required by law?Listen to the #SupremeCourtPH Podcast with guest Atty. Reinier Paul R. Yebra, an examiner in Commercial and Taxation Laws during the 2023 Bar examinations. He served as Undersecretary for Legal Affairs of the Department of Transportation from 2017 to 2025 and as Acting Deputy Director in the Bangko Sentral ng Pilipinas (BSP) from 2011 to 2017. A graduate of the San Beda University College of Law, where he was class valedictorian in 2009, he also topped the Bar Examinations that same year. He teaches commercial law and has authored various publications on the BSP, microfinancing, and special banking laws. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Yebra discuss unauthorized bank withdrawals, as well as banking rules and unsanctioned transactions within the context of the case of Banco de Oro Universal Bank, Inc. v. Seastres, G.R. No. 257151. This Decision was penned by Associate Justice Alfredo Benjamin S. Caguioa and promulgated by the Supreme Court Third Division on February 13, 2023.

EPISODE 124: Decoding the 2025 Code of Judicial Conduct and Accountability 03.07.2026 40min

With the Judiciary’s latest reforms and renewed ethical commitment by Judiciary, how does the 2025 Code of Judicial Conduct and Accountability balance judges’ and justices’ personal freedom with the responsibility to uphold integrity and maintain public trust in today’s era of social media, artificial intelligence, and heightened public scrutiny?Listen to the #SupremeCourtPH Podcast with guest Atty. Joan S. Largo, a Member of the Judicial and Philosophy Department of the Philippine Judicial Academy and of the Supreme Court Technical Working Group that drafted The 2025 Code of Judicial Conduct and Accountability. She served as the Bar Examiner in Remedial Law in the 2020/21 Bar Examinations and in Civil Law for the 2023 Bar Examinations. She is currently the Vice President for Administration of the University San Carlos and the long-serving former dean of USC’s School of Law and Governance in Cebu. She is the first woman to serve as USC’s Vice President.Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Largo discuss the 2025 Code of Judicial Conduct and Accountability, the updated version of the 2004 Code of Judicial Conduct, which governs the conduct of all Justices and judges.

EPISODE 123: Finding the True Employer 26.06.2026 30min

In a contracting arrangement, how do we determine who the true employer is?Listen to the #SupremeCourtPH Podcast with guest Atty. Marlon J. Manuel, a Labor Law examiner for the 2022 Bar Examinations and a faculty member of the Ateneo de Manila University (AdMU) School of Law, teaching Labor Law. He is also a Bar Review and Mandatory Continuing Legal Education lecturer at AdMU and previously served as Coordinator of the Alternative Law Groups from 2008-2017.Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Manuel discuss contracting agreements within the context of the case of Delera and Quiling v. Philippine Foremost Milling, Corp., Amigo Logistics Corp., MMA Competent Manpower & General Services, Inc., G.R. No. 258481. This Decision was promulgated by the Supreme Court Third Division on November 10, 2025.

EPISODE 122: Beyond Talent Agreements: Claiming the Rights of Regular Employees 19.06.2026 35min

In the context of media workers, how does the Court determine whether workers are regular employees or independent contractors? Can workers engaged under Talent Agreements still be considered regular employees? Listen to the #SupremeCourtPH Podcast with guest Atty. Marlon J. Manuel, a Labor Law examiner for the 2022 Bar Examinations and a faculty member of the Ateneo de Manila University (AdMU) School of Law, teaching Labor Law. He is also a Bar Review and Mandatory Continuing Legal Education lecturer at AdMU and previously served as Coordinator of the Alternative Law Groups from 2008-2017.Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Manuel discuss regular employees, independent contractors, and talent agreements within the context of the consolidated cases of GMA Network, Inc v. Cabaluna, G.R. No. 250673, and GMA Network, Inc. v. Cabaluna, et al., G.R. No. 254711. This resolution was promulgated by the Court’s Third Division on July 16, 2025.

EPISODE 121: The Ruling on Overtime Pay: When Extra Hours Must Be Paid 11.06.2026 41min

Does entitlement to overtime pay extend to security guards under a ‘broken period’ scheme when their designated rest intervals are too brief to allow practical personal use?Listen to the #SupremeCourtPH Podcast with guest Atty. Evelyn (Leo) D. Battad, a member of the Humanitarian Law and Human Rights Department of the Philippine Judicial Academy. She also teaches the same subject at the University of the Philippines Graduate School of Law. A human rights advocate, Attorney Battad is also an associate professor at the UP College of Law, where she teaches labor and social legislation, among others. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Battad discuss the payment of overtime wages within the context of the case of Lorenzo D. Cambila Jr. and Albajar S. Samad v. Seabren Security Agency and Elizabeth S. Dureza, G.R. No. 261716. This Decision was penned by Justice Henri Jean Paul B. Inting and promulgated by the Supreme Court Third Division on October 21, 2024.

EPISODE 120: Signed Job Offer Letter: Does Acceptance Equal Employment? 05.06.2026 44min

What are the effects of accepting a formal job offer? Does an employer-employee relationship commence once a formal job offer is accepted and signed?Listen to the #SupremeCourtPH Podcast with guest Atty. E. (Leo) D. Battad, a member of the Humanitarian Law and Human Rights Department of the Philippine Judicial Academy. She also teaches the same subject at the University of the Philippines Graduate School of Law. A human rights advocate, Attorney Battad is also an associate professor at the UP College of Law, where she teaches labor and social legislation, among others. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Battad discuss what happens when a job offer is accepted, and the implications for employer-employee relationship within the context of the case of Paolo Aragones v. Alltech Biotechnology Corporation, et al., GR No. 251736. This decision was penned by Associate Justice Alfredo Benjamin S. Caguioa and promulgated by the Supreme Court Third Division on April 2, 2025.

EPISODE 119: Justice that is Heard: The Rules on Filipino Sign Language Interpreting in the Judiciary 29.05.2026 30min

How do the Rules on Filipino Sign Language Interpreting in the Judiciary move beyond simple translation to recognizing the d/Deaf community’s cultural identity? What role do the Rules play in ensuring the d/Deaf’s constitutional right to effectively participate in judicial processes? Listen to the #SupremeCourtPH Podcast with guest Judge Remiebel U. Mondia of Branch 110, Regional Trial Court, Pasay City. A Filipino Sign Language interpreter, Judge Mondia is a member of the Technical Working Group of the Supreme Court that drafted the Rules on Filipino Sign Language Interpreting in the Judiciary. Judge Mondia is currently a Board Member and Legal Head of the Philippine Registry of Interpreters for the Deaf.Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Mondia discuss the FSL Rules which took effect on December 15, 2025. This initiative is a core component of the Court’s Strategic Plan for Judicial Innovations 2022-2027 or SPJI, which seeks to dismantle barriers and ensure equitable and accessible justice for court users who rely on FSL.

EPISODE 118: Determining the Absence of Consent of a Deaf Person in Rape Cases 22.05.2026 27min

In rape cases, how crucial is the non-consensual nature of the sexual act in determining whether it constitutes a crime and whether reasonable doubt exists? Can a deaf person be expected to give full consent to a sexual act?Listen to the #SupremeCourtPH Podcast with guest Judge Remiebel U. Mondia of the Pasay City Regional Trial Court, Branch 110. A Filipino Sign Language interpreter, Judge Mondia is a member of the Technical Working Group of the Supreme Court that drafted the Rules on Filipino Sign Language Interpreting in the Judiciary. Judge Mondia is currently a Board Member and Legal Head of the Philippine Registry of Interpreters for the Deaf.Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Mondia discuss the fundamental role of consent in sexual acts and its impact on establishing the guilt beyond reasonable doubt within the context of the case of People of the Philippines v. San Pedro, G.R. No. 219850. This Decision was penned by Associate Justice Samuel H. Gaerlan and decided by the Supreme Court First Division on July 14, 2021.

EPISODE 117: Taxing the Airwaves: Are Cross-Border Satellite Services Taxable? 15.05.2026 24min

Under the law, are satellite airtime fees paid to a non-resident foreign corporation considered income from within the Philippines, and therefore subject to final withholding tax? If so, is the local payor liable for deficiency withholding tax and delinquency interest? Listen to the #SupremeCourtPH Podcast with guest Court of Tax Appeals Associate Justice Lanee S. Cui-David. A certified public accountant, Justice Cui-David is a member of the Taxation Law Department of the Philippine Judicial Academy. She previously served as Deputy Commissioner of the Bureau of Internal Revenue and headed the Bureau’s Information Systems Group.Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Cui-David discuss income tax from satellite transmissions within the context of the case of Aces Philippines Cellular Satellite Corporation v. The Commissioner of Internal Revenue, GR No. 226680. This decision was penned by Associate Justice Henri Jean Paul B. Inting and decided by the Supreme Court En Banc on August 30, 2022.

EPISODE 116: Senior Citizens’ Discount in Burial Benefits: What Does the Law Cover? 08.05.2026 24min

Are interment services covered by the 20% discount on funeral and burial expenses provided by the Senior Citizens Act and its amending laws? Listen to the #SupremeCourtPH Podcast with guest Court of Tax Appeals Associate Justice Lanee S. Cui-David. A certified public accountant, Justice David is a member of the Taxation Law Department of the Philippine Judicial Academy. She previously served as Deputy Commissioner of the Bureau of Internal Revenue and headed the Bureau’s Information Systems Group.Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Cui-David discuss the extent of the 20% discount for senior citizens within the context of the case of Republic of the Philippines v. Pryce Corporation, G.R. No. 243133. This decision was penned by Associate Justice Rodil V. Zalameda and decided by the Supreme Court En Banc on March 8, 2023.

EPISODE 115: Time Limits of Tax Assessments 30.04.2026 31min

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.

EPISODE 114: Criminal Acquittal and Civil Tax Liability 24.04.2026 31min

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.

EPISODE 113: Fraud That Warrants Revocation of Incorporation 17.04.2026 38min

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.

EPISODE 112: Corporate Control Amid Intra-Corporate Disputes 10.04.2026 35min

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.

EPISODE 111: Pregnancy at Work Rights vs. Management Prerogative 27.03.2026 29min

When a pregnant employee is reassigned to another location, what are the boundaries of an employer’s management prerogative? When do such actions constitute constructive dismissal or pregnancy-based discrimination?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 explore these issues and discuss the rights of women in the workplace within the context of the case of Paulino v. Sutherland Global Services, Inc.-Clark, G. R. No. 262564. This decision was penned by Associate Justice Henri Jean Paul B. Inting and decided by the Supreme Court Third Division on August 6, 2025.

EPISODE 110: Does RA 9262 (Anti-Violence Against Women and Their Children Act) Extend to Lesbian Relationships? 20.03.2026 19min

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.

EPISODE 109: Marriage on Trial: Psychological Incapacity – Law not Diagnosis 13.03.2026 37min

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.

EPISODE 108: Void or Annulled Marriage? The Effect on Children’s Legitimacy 06.03.2026 36min

What is the effect of a declaration of nullity of marriage on the legitimated status of a child? Do children born before a marriage that is later annulled or declared void remain legitimate, or does their status revert to illegitimacy?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 annulment and declaration of nullity of marriage, including their differences and effects on the legitimacy of children, within the context of the case of Republic of the Philippines v. Linney Jean L. Tangarorang and Ramer R. Tangarorang, G.R. No. 272006, penned by Associate Justice Jhosep Y. Lopez and decided by the Supreme Court Second Division on February 5, 2025.

EPISODE 107: Tax Refunds: Wrong Collections, Wrong Time 27.02.2026 23min

When is a tax payment considered wrongfully or illegally collected? When does the two-year period start for claiming a tax refund?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 claiming tax refunds within the context of the case of Melco Resorts Leisure Corporation v. Commission of Internal Revenue, GR No. 271261, penned by Associate Justice Ramon Paul L. Hernando, and decided by the Supreme Court First Division on April 2, 2025.

EPISODE 106: PEZA-Registered Businesses: VAT Exempt or Not? 20.02.2026 33min

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.