EPISODE 114: Criminal Acquittal and Civil Tax Liability

𝘞𝘩𝘢𝘵 𝘱𝘳𝘰𝘮𝘱𝘵𝘦𝘥 𝘵𝘩𝘦 𝘚𝘶𝘱𝘳𝘦𝘮𝘦 𝘊𝘰𝘶𝘳𝘵 𝘵𝘰 𝘶𝘯𝘥𝘦𝘳𝘵𝘢𝘬𝘦 𝘢 𝘤𝘰𝘮𝘱𝘳𝘦𝘩𝘦𝘯𝘴𝘪𝘷𝘦 𝘳𝘦𝘷𝘪𝘴𝘪𝘰𝘯 𝘰𝘧 𝘵𝘩𝘦 𝘔𝘢𝘯𝘥𝘢𝘵𝘰𝘳𝘺 𝘊𝘰𝘯𝘵𝘪𝘯𝘶𝘪𝘯𝘨 𝘓𝘦𝘨𝘢𝘭 𝘌𝘥𝘶𝘤𝘢𝘵𝘪𝘰𝘯 (𝘔𝘊𝘓𝘌) 𝘙𝘶𝘭𝘦𝘴, 𝘢𝘯𝘥 𝘸𝘩𝘢𝘵 𝘢𝘳𝘦 𝘵𝘩𝘦 𝘬𝘦𝘺 𝘤𝘩𝘢𝘯𝘨𝘦𝘴 𝘪𝘯𝘵𝘳𝘰𝘥𝘶𝘤𝘦𝘥 𝘵𝘰 𝘵𝘩𝘦 𝘱𝘳𝘰𝘨𝘳𝘢𝘮 𝘣𝘺 𝘵𝘩𝘦 2026 𝘙𝘶𝘭𝘦𝘴 𝘰𝘯 𝘔𝘊𝘓𝘌? 𝘏𝘰𝘸 𝘥𝘰 𝘵𝘩𝘦𝘴𝘦 𝘤𝘩𝘢𝘯𝘨𝘦𝘴 𝘴𝘦𝘦𝘬 𝘵𝘰 𝘮𝘢𝘬𝘦 𝘤𝘰𝘯𝘵𝘪𝘯𝘶𝘪𝘯𝘨 𝘭𝘦𝘨𝘢𝘭 𝘦𝘥𝘶𝘤𝘢𝘵𝘪𝘰𝘯 𝘮𝘰𝘳𝘦 𝘳𝘦𝘴𝘱𝘰𝘯𝘴𝘪𝘷𝘦 𝘵𝘰 𝘵𝘩𝘦 𝘦𝘷𝘰𝘭𝘷𝘪𝘯𝘨 𝘯𝘦𝘦𝘥𝘴 𝘰𝘧 𝘵𝘩𝘦 𝘭𝘦𝘨𝘢𝘭 𝘱𝘳𝘰𝘧𝘦𝘴𝘴𝘪𝘰𝘯? Listen to the #SupremeCourtPH Podcast with guest Atty. Ronald Paz Caraig, Executive Officer of the Mandatory Continuing Legal Education Office (MCLEO). Prior to his appointment as MCLEO Executive Officer, he served in various capacities at the Philippine Judicial Academy (PHILJA), where he was the Chief Judicial Staff Officer of the Publications Division of PHILJA’s Research, Publications and Linkages Office. He is also a resource person and lecturer for various seminars and workshops of the Supreme Court Office of Administrative Services, including those on RA 9710 or the 𝘔𝘢𝘨𝘯𝘢 𝘊𝘢𝘳𝘵𝘢 𝘰𝘧 𝘞𝘰𝘮𝘦𝘯, Gender Sensitivity Training and the 𝘚𝘢𝘧𝘦 𝘚𝘱𝘢𝘤𝘦𝘴 𝘈𝘤𝘵 for Supreme Court employees. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Caraig discuss the 2026 𝘙𝘶𝘭𝘦𝘴 𝘰𝘯 𝘔𝘢𝘯𝘥𝘢𝘵𝘰𝘳𝘺 𝘊𝘰𝘯𝘵𝘪𝘯𝘶𝘪𝘯𝘨 𝘓𝘦𝘨𝘢𝘭 𝘌𝘥𝘶𝘤𝘢𝘵𝘪𝘰𝘯, or the 2026 𝘔𝘊𝘓𝘌 𝘙𝘶𝘭𝘦𝘴, designated as Bar Matter No. 850.

𝘏𝘰𝘸 𝘥𝘰𝘦𝘴 𝘵𝘩𝘦 𝘊𝘭𝘪𝘯𝘪𝘤𝘢𝘭 𝘓𝘦𝘨𝘢𝘭 𝘌𝘥𝘶𝘤𝘢𝘵𝘪𝘰𝘯 𝘗𝘳𝘰𝘨𝘳𝘢𝘮 (𝘊𝘓𝘌𝘗) 𝘱𝘳𝘦𝘱𝘢𝘳𝘦 𝘧𝘶𝘵𝘶𝘳𝘦 𝘭𝘢𝘸𝘺𝘦𝘳𝘴 𝘵𝘰 𝘵𝘢𝘬𝘦 𝘰𝘯 𝘨𝘳𝘦𝘢𝘵𝘦𝘳 𝘳𝘦𝘴𝘱𝘰𝘯𝘴𝘪𝘣𝘪𝘭𝘪𝘵𝘪𝘦𝘴 𝘪𝘯 𝘤𝘰𝘶𝘳𝘵𝘳𝘰𝘰𝘮𝘴 𝘢𝘯𝘥 𝘤𝘰𝘮𝘮𝘶𝘯𝘪𝘵𝘪𝘦𝘴? 𝘔𝘰𝘳𝘦 𝘪𝘮𝘱𝘰𝘳𝘵𝘢𝘯𝘵𝘭𝘺, 𝘩𝘰𝘸 𝘢𝘳𝘦 𝘰𝘶𝘳 𝘤𝘰𝘶𝘯𝘵𝘳𝘺’𝘴 𝘭𝘢𝘸 𝘴𝘤𝘩𝘰𝘰𝘭𝘴, 𝘴𝘶𝘱𝘦𝘳𝘷𝘪𝘴𝘪𝘯𝘨 𝘭𝘢𝘸𝘺𝘦𝘳𝘴, 𝘢𝘯𝘥 𝘴𝘵𝘶𝘥𝘦𝘯𝘵𝘴 𝘢𝘥𝘢𝘱𝘵𝘪𝘯𝘨 𝘵𝘰 𝘵𝘩𝘦𝘴𝘦 𝘦𝘷𝘰𝘭𝘷𝘪𝘯𝘨 𝘴𝘵𝘢𝘯𝘥𝘢𝘳𝘥𝘴 𝘪𝘯 𝘭𝘦𝘨𝘢𝘭 𝘱𝘳𝘢𝘤𝘵𝘪𝘤𝘦? Listen to the #SupremeCourtPH Podcast with guest Dean Josefe C. Sorrera-Ty, Chairperson of the Legal Education Board (LEB) Technical Working Group on the Development of CLEP Andragogical Framework. A former LEB Commissioner and former Dean of the College of Law of Fr. Saturnino Urios University, she is also a member of the Jurisprudence and Legal Philosophy Department of the Philippine Judicial Academy. Supreme Court Chief Communications Officer Atty. Mike Navallo and Dean Sorrera-Ty discuss CLEP under 𝘙𝘶𝘭𝘦 138-𝘈 of the 𝘙𝘶𝘭𝘦𝘴 𝘰𝘧 𝘊𝘰𝘶𝘳𝘵, as amended by Administrative Matter No. 19-03-24-SC.

𝘊𝘢𝘯 𝘢 𝘱𝘩𝘰𝘵𝘰𝘤𝘰𝘱𝘺 𝘰𝘧 𝘢 𝘥𝘦𝘢𝘵𝘩 𝘤𝘦𝘳𝘵𝘪𝘧𝘪𝘤𝘢𝘵𝘦 𝘣𝘦 𝘢𝘥𝘮𝘪𝘵𝘵𝘦𝘥 𝘪𝘯 𝘢 𝘤𝘳𝘪𝘮𝘪𝘯𝘢𝘭 𝘤𝘢𝘴𝘦 𝘸𝘩𝘦𝘯 𝘵𝘩𝘦 𝘰𝘳𝘪𝘨𝘪𝘯𝘢𝘭 𝘸𝘢𝘴 𝘯𝘦𝘷𝘦𝘳 𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘦𝘥 𝘪𝘯 𝘤𝘰𝘶𝘳𝘵? Listen to the #SupremeCourtPH Podcast with guest Judge Janice L. Andrade-Udarbe, Presiding Judge of the Regional Trial Court, Branch 57, Lucena City, Quezon, and Acting Presiding Judge of Pasig City RTC Branch 161. Judge Andrade-Udarbe is also Professorial Lecturer at the Philippine Judicial Academy, an MCLE Lecturer, a law professor, Bar reviewer, and author of law books. Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Andrade-Udarbe discuss the admissibility of duplicates or photocopies as court evidence within the context of the case of 𝘗𝘦𝘰𝘱𝘭𝘦 𝘰𝘧 𝘵𝘩𝘦 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴 𝘷. 𝘠𝘣𝘰 𝘓𝘢𝘴𝘵𝘪𝘮𝘰𝘴𝘢, G.R. No. 265758. This Decision was penned by Chief Justice Alexander G. Gesmundo and promulgated by the Supreme Court First Division on February 3, 2025.

Does the use of online chat logs and videos as evidence in court proceedings violate the right to privacy? Listen to the #SupremeCourtPH Podcast with guest Judge Janice L. Andrade-Udarbe, Presiding Judge of the Regional Trial Court, Branch 57, Lucena City, Quezon, and Acting Presiding Judge of Pasig City RTC Branch 161. Judge Andrade-Udarbe is also Professorial Lecturer at the Philippine Judicial Academy, an MCLE Lecturer, a law professor, Bar reviewer, and author of law books. Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Andrade-Udarbe discuss the use of online chat logs and videos as evidence vis-à-vis the right to privacy, within the context of the case of 𝘗𝘦𝘰𝘱𝘭𝘦 𝘰𝘧 𝘵𝘩𝘦 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴 𝘷. 𝘌𝘶𝘭 𝘝𝘪𝘯𝘤𝘦𝘯𝘵 𝘖. 𝘙𝘰𝘥𝘳𝘪𝘨𝘶𝘦𝘻, G.R. No. 263603. This Decision was penned by then Associate Justice Mario V. Lopez and promulgated by the Supreme Court Second Division on October 9, 2023.

Can a trial court issue a provisional custody order based solely on a parental compromise agreement without conducting a full-blown trial? In child custody cases, are courts bound by what parents agree on, or does the best interest of the child always come first? Listen to the #SupremeCourtPH Podcast with guest Court of Appeals Associate Justice Emily L. San Gaspar-Gito. She is a member of the Family Law and Civil Law Departments of the Philippine Judicial Academy, as well as the Court of Appeals Committee on Rules and the Supreme Court Committee on Family Courts and Juvenile Concerns. She is also a law professor and Bar reviewer. Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice San Gaspar-Gito discuss parental compromise agreements and the best interest of the child in custody cases within the context of the case of Empuerto v. Cabrillos, GR No. 268979. This decision was penned by Senior Associate Justice Marvic M.V.F. Leonen and promulgated by the Supreme Court Second Division on February 5, 2025.