Supreme Court Ph Podcast

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.

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.

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.

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.