Supreme Court Ph Podcast

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.

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 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.

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.

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.