SEC. 43. Entries in the course of business.—Entries made at, or near the time of the
transactions to which they refer, by a person deceased, or unable to testify,
who was in a position to know the facts therein stated, may be received
as prima facie evidence, if such person made the entries in
his professional capacity or in the performance of duty and in the ordinary or
regular course of business or duty.
Requisites for admissibility:
a) Entrant must be deceased or
unable to testify
b) Entries must have been made at or
near the time of the transaction to which they refer;
c) Entrant was in a position to know
the facts stated in the entries;
d) Entries must have been made by
entrant in his professional capacity or in the performance of a duty,
whether legal, contractual, moral or religious;
e) Entries were made in the ordinary or
regular course of business or duty.
● If the entrant is available as a witness, the said entries will not be
admitted as an exception to the hearsay rule, but they may nevertheless be
availed of by said entrant as a memorandum to refresh his memory while
testifying on the transactions reflected therein. (See Rule 132, Sec. 16; Cang
Yui vs Gardner, 34 Phil 376)
● Note that in business records, the person making the entry must be
deceased or unable to testify. In official records, the person making the entry
need not be deceased or unable to testify (Rule 130, Sec. 44). Both official
and business records are only prima facie evidence.
In business records, it is sufficient that entrant made the entries pursuant to a duty either legal, contractual, moral or religious, or in the regular course of business or duty. In official records, the is a public officer in performance of duty, or if a private individual, must have acted pursuant to a specific legal duty specially enjoined by law.
Cases
Cases
Palmer v. Hoffman, 318 U.S. 109 (1943)
Philamlife v. Capital Assurance Corp., (CA) 72 O.G. 3941
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