The Best Evidence Rule

This is a rule that is as misunderstood as it is misused. The Best Evidence Rule is the lowest in the priority of evidence. Contrary to what its abusers say, it can only be used as a last resort and applies only to documents and their contents. Also, the rule WON'T apply to xerox copies (there's a case on that, CIR vs. Hantex 454 SCRA 301) if the original can't be found. Basically the Best Evidence Rule is about using a document to prove another document. It can only be used to prevent fraud as well as mistakes in interpretation.

The Best Evidence Rule can only be used when an original document has either been lost or destroyed without the fault of the person offering it, is in the hands of the other party in the case, consists of a lot of materials that can be examined only after a long (long!) period of time, or if it is a public document in the hands of a government person/office.

For the BIR, the only valid way to use the rule is to make inquiries with other people and businesses that the taxpayer did business with. The only times it can do this is if the taxpayer submits a fake tax return or if the return isn't submitted within the time prescribed by law.

Remember this: even if you're on the correct side in a trial, you could lose if you don't object when the other side uses the Best Evidence Rule. If you don't object if the other side shows a xerox copy, you could lose a case.