Supreme Court Ph Podcast

EPISODE 106: PEZA-Registered Businesses: VAT Exempt or Not?

Supreme Court Ph Podcast

Show Notes

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.

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Oct 23, 2026

What is Mandatory Continuing Legal Education (MCLE) compliance and why is it significant in a lawyer's authority to practice? When can falsifying an MCLE compliance number constitute an offense which would warrant a lawyer's disbarment? 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 PHILJAโ€™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 ๐˜”๐˜ข๐˜จ๐˜ฏ๐˜ข ๐˜Š๐˜ข๐˜ณ๐˜ต๐˜ข ๐˜ฐ๐˜ง ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏ, Gender Sensitivity Training and the ๐˜š๐˜ข๐˜ง๐˜ฆ ๐˜š๐˜ฑ๐˜ข๐˜ค๐˜ฆ๐˜ด ๐˜ˆ๐˜ค๐˜ต for Supreme Court employees. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Caraig discuss the significance of compliance with the MCLE requirement within the context of the case of In Re: Civil Case No. B-10581 v. Atty. Jose R. Hidalgo, A.C. No. 14311. This Per Curiam Decision was promulgated by the Supreme Court ๐˜Œ๐˜ฏ ๐˜‰๐˜ข๐˜ฏ๐˜ค on October 7, 2025.

Oct 16, 2026

๐˜ž๐˜ฉ๐˜ข๐˜ต ๐˜ฑ๐˜ณ๐˜ฐ๐˜ฎ๐˜ฑ๐˜ต๐˜ฆ๐˜ฅ ๐˜ต๐˜ฉ๐˜ฆ ๐˜š๐˜ถ๐˜ฑ๐˜ณ๐˜ฆ๐˜ฎ๐˜ฆ ๐˜Š๐˜ฐ๐˜ถ๐˜ณ๐˜ต ๐˜ต๐˜ฐ ๐˜ถ๐˜ฏ๐˜ฅ๐˜ฆ๐˜ณ๐˜ต๐˜ข๐˜ฌ๐˜ฆ ๐˜ข ๐˜ค๐˜ฐ๐˜ฎ๐˜ฑ๐˜ณ๐˜ฆ๐˜ฉ๐˜ฆ๐˜ฏ๐˜ด๐˜ช๐˜ท๐˜ฆ ๐˜ณ๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ช๐˜ฐ๐˜ฏ ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜”๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜Š๐˜ฐ๐˜ฏ๐˜ต๐˜ช๐˜ฏ๐˜ถ๐˜ช๐˜ฏ๐˜จ ๐˜“๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜Œ๐˜ฅ๐˜ถ๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ (๐˜”๐˜Š๐˜“๐˜Œ) ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด, ๐˜ข๐˜ฏ๐˜ฅ ๐˜ธ๐˜ฉ๐˜ข๐˜ต ๐˜ข๐˜ณ๐˜ฆ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ฌ๐˜ฆ๐˜บ ๐˜ค๐˜ฉ๐˜ข๐˜ฏ๐˜จ๐˜ฆ๐˜ด ๐˜ช๐˜ฏ๐˜ต๐˜ณ๐˜ฐ๐˜ฅ๐˜ถ๐˜ค๐˜ฆ๐˜ฅ ๐˜ต๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ฑ๐˜ณ๐˜ฐ๐˜จ๐˜ณ๐˜ข๐˜ฎ ๐˜ฃ๐˜บ ๐˜ต๐˜ฉ๐˜ฆ 2026 ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด ๐˜ฐ๐˜ฏ ๐˜”๐˜Š๐˜“๐˜Œ? ๐˜๐˜ฐ๐˜ธ ๐˜ฅ๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ๐˜ด๐˜ฆ ๐˜ค๐˜ฉ๐˜ข๐˜ฏ๐˜จ๐˜ฆ๐˜ด ๐˜ด๐˜ฆ๐˜ฆ๐˜ฌ ๐˜ต๐˜ฐ ๐˜ฎ๐˜ข๐˜ฌ๐˜ฆ ๐˜ค๐˜ฐ๐˜ฏ๐˜ต๐˜ช๐˜ฏ๐˜ถ๐˜ช๐˜ฏ๐˜จ ๐˜ญ๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜ฆ๐˜ฅ๐˜ถ๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ฎ๐˜ฐ๐˜ณ๐˜ฆ ๐˜ณ๐˜ฆ๐˜ด๐˜ฑ๐˜ฐ๐˜ฏ๐˜ด๐˜ช๐˜ท๐˜ฆ ๐˜ต๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ฆ๐˜ท๐˜ฐ๐˜ญ๐˜ท๐˜ช๐˜ฏ๐˜จ ๐˜ฏ๐˜ฆ๐˜ฆ๐˜ฅ๐˜ด ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜ญ๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜ฑ๐˜ณ๐˜ฐ๐˜ง๐˜ฆ๐˜ด๐˜ด๐˜ช๐˜ฐ๐˜ฏ? 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 PHILJAโ€™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 ๐˜”๐˜ข๐˜จ๐˜ฏ๐˜ข ๐˜Š๐˜ข๐˜ณ๐˜ต๐˜ข ๐˜ฐ๐˜ง ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏ, Gender Sensitivity Training and the ๐˜š๐˜ข๐˜ง๐˜ฆ ๐˜š๐˜ฑ๐˜ข๐˜ค๐˜ฆ๐˜ด ๐˜ˆ๐˜ค๐˜ต for Supreme Court employees. Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Caraig discuss the 2026 ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด ๐˜ฐ๐˜ฏ ๐˜”๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜Š๐˜ฐ๐˜ฏ๐˜ต๐˜ช๐˜ฏ๐˜ถ๐˜ช๐˜ฏ๐˜จ ๐˜“๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜Œ๐˜ฅ๐˜ถ๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ, or the 2026 ๐˜”๐˜Š๐˜“๐˜Œ ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด, designated as Bar Matter No. 850.

Oct 9, 2026

๐˜๐˜ฐ๐˜ธ ๐˜ฅ๐˜ฐ๐˜ฆ๐˜ด ๐˜ต๐˜ฉ๐˜ฆ ๐˜Š๐˜ญ๐˜ช๐˜ฏ๐˜ช๐˜ค๐˜ข๐˜ญ ๐˜“๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜Œ๐˜ฅ๐˜ถ๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜—๐˜ณ๐˜ฐ๐˜จ๐˜ณ๐˜ข๐˜ฎ (๐˜Š๐˜“๐˜Œ๐˜—) ๐˜ฑ๐˜ณ๐˜ฆ๐˜ฑ๐˜ข๐˜ณ๐˜ฆ ๐˜ง๐˜ถ๐˜ต๐˜ถ๐˜ณ๐˜ฆ ๐˜ญ๐˜ข๐˜ธ๐˜บ๐˜ฆ๐˜ณ๐˜ด ๐˜ต๐˜ฐ ๐˜ต๐˜ข๐˜ฌ๐˜ฆ ๐˜ฐ๐˜ฏ ๐˜จ๐˜ณ๐˜ฆ๐˜ข๐˜ต๐˜ฆ๐˜ณ ๐˜ณ๐˜ฆ๐˜ด๐˜ฑ๐˜ฐ๐˜ฏ๐˜ด๐˜ช๐˜ฃ๐˜ช๐˜ญ๐˜ช๐˜ต๐˜ช๐˜ฆ๐˜ด ๐˜ช๐˜ฏ ๐˜ค๐˜ฐ๐˜ถ๐˜ณ๐˜ต๐˜ณ๐˜ฐ๐˜ฐ๐˜ฎ๐˜ด ๐˜ข๐˜ฏ๐˜ฅ ๐˜ค๐˜ฐ๐˜ฎ๐˜ฎ๐˜ถ๐˜ฏ๐˜ช๐˜ต๐˜ช๐˜ฆ๐˜ด? ๐˜”๐˜ฐ๐˜ณ๐˜ฆ ๐˜ช๐˜ฎ๐˜ฑ๐˜ฐ๐˜ณ๐˜ต๐˜ข๐˜ฏ๐˜ต๐˜ญ๐˜บ, ๐˜ฉ๐˜ฐ๐˜ธ ๐˜ข๐˜ณ๐˜ฆ ๐˜ฐ๐˜ถ๐˜ณ ๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต๐˜ณ๐˜บโ€™๐˜ด ๐˜ญ๐˜ข๐˜ธ ๐˜ด๐˜ค๐˜ฉ๐˜ฐ๐˜ฐ๐˜ญ๐˜ด, ๐˜ด๐˜ถ๐˜ฑ๐˜ฆ๐˜ณ๐˜ท๐˜ช๐˜ด๐˜ช๐˜ฏ๐˜จ ๐˜ญ๐˜ข๐˜ธ๐˜บ๐˜ฆ๐˜ณ๐˜ด, ๐˜ข๐˜ฏ๐˜ฅ ๐˜ด๐˜ต๐˜ถ๐˜ฅ๐˜ฆ๐˜ฏ๐˜ต๐˜ด ๐˜ข๐˜ฅ๐˜ข๐˜ฑ๐˜ต๐˜ช๐˜ฏ๐˜จ ๐˜ต๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ๐˜ด๐˜ฆ ๐˜ฆ๐˜ท๐˜ฐ๐˜ญ๐˜ท๐˜ช๐˜ฏ๐˜จ ๐˜ด๐˜ต๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ณ๐˜ฅ๐˜ด ๐˜ช๐˜ฏ ๐˜ญ๐˜ฆ๐˜จ๐˜ข๐˜ญ ๐˜ฑ๐˜ณ๐˜ข๐˜ค๐˜ต๐˜ช๐˜ค๐˜ฆ? 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 ๐˜™๐˜ถ๐˜ญ๐˜ฆ 138-๐˜ˆ of the ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด ๐˜ฐ๐˜ง ๐˜Š๐˜ฐ๐˜ถ๐˜ณ๐˜ต, as amended by Administrative Matter No. 19-03-24-SC.

Oct 2, 2026

๐˜Š๐˜ข๐˜ฏ ๐˜ข ๐˜ฑ๐˜ฉ๐˜ฐ๐˜ต๐˜ฐ๐˜ค๐˜ฐ๐˜ฑ๐˜บ ๐˜ฐ๐˜ง ๐˜ข ๐˜ฅ๐˜ฆ๐˜ข๐˜ต๐˜ฉ ๐˜ค๐˜ฆ๐˜ณ๐˜ต๐˜ช๐˜ง๐˜ช๐˜ค๐˜ข๐˜ต๐˜ฆ ๐˜ฃ๐˜ฆ ๐˜ข๐˜ฅ๐˜ฎ๐˜ช๐˜ต๐˜ต๐˜ฆ๐˜ฅ ๐˜ช๐˜ฏ ๐˜ข ๐˜ค๐˜ณ๐˜ช๐˜ฎ๐˜ช๐˜ฏ๐˜ข๐˜ญ ๐˜ค๐˜ข๐˜ด๐˜ฆ ๐˜ธ๐˜ฉ๐˜ฆ๐˜ฏ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ฐ๐˜ณ๐˜ช๐˜จ๐˜ช๐˜ฏ๐˜ข๐˜ญ ๐˜ธ๐˜ข๐˜ด ๐˜ฏ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ ๐˜ฑ๐˜ณ๐˜ฆ๐˜ด๐˜ฆ๐˜ฏ๐˜ต๐˜ฆ๐˜ฅ ๐˜ช๐˜ฏ ๐˜ค๐˜ฐ๐˜ถ๐˜ณ๐˜ต? 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 ๐˜—๐˜ฆ๐˜ฐ๐˜ฑ๐˜ญ๐˜ฆ ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜—๐˜ฉ๐˜ช๐˜ญ๐˜ช๐˜ฑ๐˜ฑ๐˜ช๐˜ฏ๐˜ฆ๐˜ด ๐˜ท. ๐˜ ๐˜ฃ๐˜ฐ ๐˜“๐˜ข๐˜ด๐˜ต๐˜ช๐˜ฎ๐˜ฐ๐˜ด๐˜ข, 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.

Sep 25, 2026

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-ร -vis the right to privacy, within the context of the case of ๐˜—๐˜ฆ๐˜ฐ๐˜ฑ๐˜ญ๐˜ฆ ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜—๐˜ฉ๐˜ช๐˜ญ๐˜ช๐˜ฑ๐˜ฑ๐˜ช๐˜ฏ๐˜ฆ๐˜ด ๐˜ท. ๐˜Œ๐˜ถ๐˜ญ ๐˜๐˜ช๐˜ฏ๐˜ค๐˜ฆ๐˜ฏ๐˜ต ๐˜–. ๐˜™๐˜ฐ๐˜ฅ๐˜ณ๐˜ช๐˜จ๐˜ถ๐˜ฆ๐˜ป, 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.

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