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.

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.

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.

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.

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.

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.

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.

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.

When a brand-new car turns out to be defective, which law should protect the buyer: Republic Act No. 7394, also known as the Consumer Act of the Philippines, or Republic Act No.10642, or the Philippine Lemon Law? Are these laws mutually exclusive, or can a consumer choose between the two? How should the rights of vehicle buyers be weighed in relation to those of car manufacturers and dealers?

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 the laws that protect consumers within the context of the case of Department of Trade and Industry v. Toyota Balintawak, Inc. and Toyota Motor Phils. Corp., G.R. Nos. 254978-79, penned by Associate Justice Antonio T. Kho, Jr., decided by the Supreme Court Second Division on October 11, 2023.

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.