BIR Ruling [DA-042-02]

March 07, 2002 BIR RULING [DA-042-02] Ms. Lucina F. Galera Assistant Commissioner Human Resource Development Service This Bureau M a d a m : This refers to your request for an opinion dated February 21, 2002, regarding the validity of an Affidavit executed by a physician and subsequently notarized outside the Philippines but however, not authenticated by the Philippine Embassy. In reply, please be informed that although it may be extrinsically valid because it conformed in accordance with lex loci celebrationis , the law of the place of execution, it may not be admissible in evidence here in the Philippines since documents executed abroad to be given effect here must be authenticated before the Philippine Embassy to prove its genuineness and due execution. Accordingly, it is the opinion of this Office that affidavits executed by physicians accompanying a medical certificate attesting to the physical condition of a patient which is acknowledged before a notary public practicing outside the Philippines must be duly authenticated before the Philippine Embassy to attain its admissibility in evidence within the Philippine jurisdiction. Very truly yours, (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service