Supreme Court Ph Podcast

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.

EPISODE 105 – Maguindanao Massacre Case: The Conspiracy Test 13.02.2026 32min

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.

EPISODE 104 - Checks and Balances: Understanding the Supreme Court Ruling on Impeachment Proceeding 06.02.2026 52min

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.

EPISODE 103 - Beyond the Testimony: What Makes Evidence Credible? 30.01.2026 39min

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.

EPISODE 102: Journey of Justice: Surviving Detention, Advocating Decongestion 23.01.2026 56min

How does a person’s journey through wrongful conviction and incarceration shape his or her concept of justice? What lessons can one with lived experience of injustice teach about justice? What key measures must be put in place in order to prevent prolonged or unjust detention?Listen to the #SupremeCourtPH Podcast with guest Dr. Raymund Narag, Associate Professor at the School of Justice and Public Safety in Southern Illinois University. A person restored of liberty, he is currently the head consultant of Prisoners' Enhancement and Support Organization Inc. or PRESO.Supreme Court Chief Communications Officer Atty. Mike Navallo sits down with Dr. Narag, whose story of perseverance transforms the conversation on jail and prison decongestion, emphasizing how purposeful reform and timely justice can uplift lives and strengthen the justice system.

EPISODE 101: Finding Solutions to Jail and Prison Overcrowding Through Collaborative Action 16.01.2026 41min

Where does our government stand today in terms of addressing the persistent challenge of congestion in jails and detention centers? What plans are being put in place to ensure lasting, human, and effective solutions?Listen to the #SupremeCourtPH Podcast with guest Court of Appeals Associate Justice Jaime Fortunato Caringal; New Bilibid Prison Superintendent C/SSUPT Roger Boncales; and Bureau of Jail Management and Penology Community Relations Service Office Acting Chief and Spokesperson JSUPT Jayrex Joseph Bustinera.Supreme Court Chief Communications Officer Atty. Mike Navallo discuss with Justice Caringal, Sr. Supt. Boncales, and J/Supt. Bustinera the issue of jail and prison overcrowding ahead of the Second National Decongestion Summit, which will be held on January 21-23, 2026 at the Manila Hotel.

EPISODE 100: The Court on Air: #SCphPodcast 09.01.2026 24min

As we mark our 100th podcast episode today, we look back at how the #SupremeCourtPH Podcast began, how each episode is produced, and some of the highlights from past episodes.Listen to the #SCphPodcast as Supreme Court Chief Communications Officer Atty. Mike Navallo and Information Officer V Tiffany Atendido-Beltran share their personal anecdotes and thoughts on the podcast.