Payroll Entries Enjoy the Presumption of Regularity but are Overthrown by Doubts on Their Genuineness
Payroll information enjoys the presumption of regularity as entries made in the course of business. However, this presumption of regularity may be effectively overthrown by evidence to the contrary. Hence, in the case of Ramiro Lim & Sons Agricultural Co., Inc., vs. Guilaran, et al. (G.R. No. 221967, February 6, 2019), the Supreme Court held that while it is true that entries in the payrolls enjoy the presumption of regularity, it is merely a disputable presumption that may be overthrown [...]