Supreme Court Ph Podcast

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.

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.

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.

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.

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.

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.

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.

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.

How does the law protect insured parties when insurers delay or deny payment? Does the recovery of a stolen vehicle prevent the insured owner from receiving full payment under an insurance policy?Listen to the #SupremeCourtPH Podcast with guest Atty. Jose Maria G. Hofileña, Member of the Commercial Law Department of the Philippine Judicial Academy, and Dean of the School of Law of the Ateneo de Manila University.Supreme Court Chief Communications Officer Atty. Mike Navallo and Dean Hofileña discuss how the law protects insured parties against delayed or denied claims, and whether recovering a stolen vehicle affects full insurance payment within the context of Wilfrido C. Wijangco v. UCPB General Insurance Co. Inc., G.R. No. 257086, penned by Associate Justice Henri Jean Paul B. Inting, and decided by the Supreme Court Third Division on April 23, 2025.

What are considered small claims cases, and what is the procedure in pursuing and settling them? How can understanding the process of setting small claims empower ordinary Filipinos to trust our courts by giving them access to efficient justice?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 the simplified and expedited process of resolving specific civil disputes under the 2016 Revised Rules of Procedure for Small Claims Cases as provided in Administrative Matter No. 08-8-7-SC.

In purchasing real property in the Philippines, what should be the considerations of a buyer acting in good faith? How do the courts apply the principles of good faith and innocent purchaser for value in disputes involving sale of real properties? How important is the observance of due diligence when it comes to protecting one’s right as a real property buyer?Listen to the #SupremeCourtPH Podcast with guest Court of Appeals Associate Justice Jose Lorenzo R. dela Rosa, a member of the Remedial Law Department of the Philippine Judicial Academy. He once served as the presiding judge of a family and exclusive land registration court in the City of Manila.Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice dela Rosa discuss land titles and what buyers should do before purchasing lands within the context of the case of Spouses Orencio S. Manalese and Eloisa B. Manalese, and Aries B. Manalese v. The Estate of the Late Spouses Narciso and Ofelia Ferreras, G.R. No. 254046, penned by Associate Justice Alfredo Benjamin S. Caguioa, and decided by the Supreme Court Third Division on November 25, 2024.

In October 2022, the Supreme Court formally launched the Strategic Plan for Judicial Innovations 2022-2027 (SPJI), envisioned as a long-term reform program and a blueprint for action under the leadership of Chief Justice Alexander G. Gesmundo. Three years on, what progress has been made on the plans laid out in SPJI? Are the lofty goals being achieved? Is the vision closer to becoming a reality?In this special video episode, watch nine sitting Members of the Supreme Court, including Chief Justice Gesmundo and Senior Associate Justice Marvic M.V.F. Leonen, as they converse with Supreme Court Chief Communications Officer Atty. Mike Navallo to discuss 14 transformative projects under the SPJI during its 3rd Anniversary event at the Manila Hotel on October 22, 2025.This special video episode of the #SCphPodcast is also available on YouTube and the #SupremeCourtPH website.

How can a person deprived of liberty (PDL) find redemption? Can education behind bars transform lives and pave the way for reintegration? Listen to the first of a two-part episode of the Supreme Court Podcast with guest Sandiganbayan Justice Karl B. Miranda, a staunch advocate of prison reform, rehabilitation, and reintegration. Supreme Court Chief Communications Officer Atty. Mike Navallo sits down with Justice Miranda, who shares his advocacy and personal experiences that inspired his lifelong commitment to the reform and reintegration of PDLs. This episode of the #SCphPodcast is also available on YouTube and the #SupremeCourtPH website.