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The judicial affidavit shall contain a sworn attestation at the end, executed by the lawyer who conducted or supervised the examination of the witness, to the effect that: (a) He faithfully recorded or caused to be recorded the questions he asked and the corresponding answers that the witness gave; and, (b) Neither he nor any other person then present or assisting him coached the witness regarding the latters answers. (c) A false attestation shall subject the lawyer mentioned to disciplinary action, including disbarment. What is glaring among the foregoing enumeration is the provision requiring all judicial affidavits to be submitted five days before pretrial or preliminary conference. Thus, even before trial begins, it is expected by the courts that all the evidence that will be presented have already been submitted, including of course the direct testimony of the witnesses, which are in the form of judicial affidavits. It is also important to note that postponements and revisions of the judicial affidavits are greatly discouraged. Failure to submit and present a witness on a scheduled date may mean losing a case. This is a very ingenious rule that is introduced by the SC, although lawyers and petitioners might find it difficult at first, since they have to prepare all documentary and object evidence, as well as all the judicial affidavits of all the witnesses, in a very short span of time. There are also instances where this rule might be difficult to apply. In the Court of Tax Appeals (CTA) for example, with this rule, all documentary evidence, including voluminous invoices and official receipts should already be identified by witnesses in their judicial affidavits even before the pretrial begins. There might be a problem applying this rule at the CTA as it usually commissions an independent certified public accountant (CPA) to examine all these voluminous documents. The independent CPA must be commissioned and qualified first by the CTA before he can prepare his report and judicial affidavit. At present, the commissioning of the ICPA happens during trial proper. All these nuances, however, will not outweigh the benefits that this new rule will give to the justice system. The faster the cases are resolved, the more people will believe that the judiciary can deliver an efficient and speedy administration of justice. But there must be a way to address the impracticability of this rule to certain situations such as in the case of the CTA cases where the commissioning of an independent CPA is required. **** The author is a senior associate of Du-Baladad and Associates Law Offices (BDB Law), a member-firm of World Tax Services (WTS) Alliance. The article is for general information only and is not intended, nor should be construed as a substitute for tax, legal or financial advice on any specific matter. Applicability of this article to any actual or particular tax or legal issue should be supported therefore by a professional study or advice. If you have any comments or questions concerning the article, you may e-mail the author at irwin.nidea@bdblaw.com.ph or call 403-2001 local 330.
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