PERALTA, BONIFACIO N.

REVIEWER IN LEGAL FORMS

2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC)

Purposes (Rule I. Section 2)

 to promote, serve, and protect public interest;

 to simplify, clarify, and modernize the rules governing notaries public; and
 to foster ethical conduct among notaries public.

RULE II. DEFINITIONS

Acknowledgement (Rule II Section 1)

"Acknowledgment" refers to an act in which an individual on a single occasion:

 appears in person before the notary public and presents an integrally complete instrument
or document;
 is attested to be personally known to the notary public or identified by the notary public
through competent evidence of identity as defined by these Rules; and
 represents to the notary public that the signature on the instrument or document was
voluntarily affixed by him for the purposes stated in the instrument or document, declares
that he has executed the instrument or document as his free and voluntary act and deed,
and, IF he acts in a particular representative capacity, that he has the authority to sign in
that capacity.

Jurat (Rule II Section 6)

"Jurat" refers to an act in which an individual on a single occasion:

 appears in person before the notary public and presents an instrument or document;
 is personally known to the notary public or identified by the notary public through
competent evidence of identity as defined by these Rules;
 signs the instrument or document in the presence of the notary; and
 takes an oath or affirmation before the notary public as to such instrument or document.

Difference between Acknowledgement and Jurat

An ACKNOWLEDGEMENT is the act of one who has executed a deed in going before some
competent officer or court and declaring it to be his act or deed; while a JURAT is that part of an
affidavit where the officer certifies that the same was sworn before him.

Affirmation or Oath. (Rule II Section 2)

The term "Affirmation" or "Oath" refers to an act in which an individual on a single occasion:
 appears in person before the notary public;
 is personally known to the notary public or identified by the notary public through
competent evidence of identity as defined by these Rules; and
 avows under penalty of law to the whole truth of the contents of the instrument or document.
“Commission" refers to the grant of authority to perform notarial acts and to the written evidence of
the authority. (Rule II Sec 3).

Copy Certification (Rule II Sec 4)

"Copy Certification" refers to a notarial act in which a notary public:

 is presented with an instrument or document that is neither a vital record, a public record, nor
publicly recordable;
 copies or supervises the copying of the instrument or document;
 compares the instrument or document with the copy; and
 determines that the copy is accurate and complete.

"Notarial Register" refers to a permanently bound book with numbered pages containing a
chronological record of notarial acts performed by a notary public. (Rule II Sec 5)

"Notarial Certificate" refers to the part of, or attachment to, a notarized instrument or document that
is completed by the notary public, bears the notary's signature and seal, and states the facts attested
to by the notary public in a particular notarization as provided for by these Rules. (Rule II Sec 8)

COMPETENT EVIDENCE OF IDENTITY. Section 12 as last updated by AM 02-8-13-SC (2008) SC

En Banc Resolution dated February 19, 2008

 at least one current identification document issued by an official agency bearing the
photograph and signature of the individual, such as but not limited to, passport, driver's
license, Professional Regulations Commission ID, National Bureau of Investigation clearance,
police clearance, postal ID, voter's ID, Barangay certification, Government Service and
Insurance System (GSIS) e-card, Social Security System (SSS) card, Philhealth card, senior
citizen card, Overseas Workers Welfare Administration (OWWA) ID, OFW ID, seaman's book,
alien certificate of registration/immigrant certificate of registration, government office ID,
certification from the National Council for the Welfare of Disabled Persons (NCWDP),
Department of Social Welfare and Development (DSWD) certification; [government issued
IDs) OR
 the oath or affirmation of one credible witness not privy to the instrument, document or
transaction who is personally known to the notary public and who personally knows the
individual, or of two credible witnesses neither of whom is privy to the instrument, document
or transaction who each personally knows the individual and shows to the notary public
documentary identification.

Signature Witnessing. (Rule II. Sec 14)

The term "signature witnessing" refers to a notarial act in which an individual on a single occasion:

 appears in person before the notary public and presents an instrument or document;
 is personally known to the notary public or identified by the notary public through
competent evidence of identity as defined by these Rules; and
 signs the instrument or document in the presence of the notary public.
RULE III. COMMISSIONING OF NOTARY PUBLIC

Qualifications (Sec I)
 must be a citizen of the Philippines;
 must be over twenty-one (21) years of age;
 must be a resident in the Philippines for at least one (1) year and maintains a regular place
of work or business in the city or province where the commission is to be issued;
 must be a member of the Philippine Bar in good standing with clearances from the Office of
the Bar Confidant of the Supreme Court and the Integrated Bar of the Philippines; and
 must NOT have been convicted in the first instance of any crime involving moral
turpitude.

Form of the Petition and Supporting Documents. (Sec II)

 a statement containing the petitioner's personal qualifications, including the petitioner's

date of birth, residence, telephone number, professional tax receipt, roll of attorney's number
and IBP membership number;
 certification of good moral character of the petitioner by at least two (2) executive officers of
the local chapter of the Integrated Bar of the Philippines where he is applying for commission;
 proof of payment for the filing of the petition as required by these Rules; and
 three (3) passport-size color photographs with light background taken within thirty (30) days
of the application. The photograph should not be retouched. The petitioner shall sign his
name at the bottom part of the photographs.

Fees shall be paid. (Sec 3.

Summary Hearing on the Petition (Sec 4)

The Executive Judge shall conduct a summary hearing on the petition and shall grant the same if:

 the petition is sufficient in form and substance;

 the petitioner proves the allegations contained in the petition; and
 the petitioner establishes to the satisfaction of the Executive Judge that he has read and
fully understood these Rules.
 The Executive Judge shall forthwith issue a commission and a Certificate of Authorization to
Purchase a Notarial Seal in favor of the petitioner.

Notice of Summary Hearing. (Sec 5)

 be published in a newspaper of general circulation in the city or province where the hearing
shall be conducted and posted in a conspicuous place in the offices of the Executive Judge
and of the Clerk of Court
 cost of the publication shall be borne by the petitioner. The notice may include more than one
petitioner.

Opposition to Petition. (Sec 6)

Any person who has any cause or reason to object to the grant of the petition may file a verified
written opposition thereto. The opposition must be received by the Executive Judge before the date
of the summary hearing.

Period Of Validity of Certificate of Authorization to Purchase a Notarial Seal. (Sec 8)

 period of three (3) months from date of issue, unless extended by the Executive Judge. (shall
be presented to the Executive Judge for approval prior to use.)

Every person commissioned as notary public shall have only one official seal of office in accordance
with these Rules. (Sec 10)
Jurisdiction and Term. (Sec 11)
Any place within the territorial jurisdiction of the commissioning court for a period of two (2)
years commencing the first day of January of the year in which the commissioning is made, unless
earlier revoked or the notary public has resigned under these Rules and the Rules of Court.

Register of Notaries Public. (Sec 12)

 The Executive Judge shall keep and maintain a Register of Notaries Public in his
jurisdiction which shall contain, among others, the dates of issuance or revocation or
suspension of notarial commissions, and the resignation or death of notaries public.
 The Executive Judge shall furnish the Office of the Court Administrator information and
data recorded in the register of notaries public. The Office of the Court Administrator shall
keep a permanent, complete and updated database of such records.

Renewal of Commission. (Sec 13) OCA Circular No. 110-2014 dated August 22, 2014
Aside from payment of the application fee, a notary public needs only to file a written application
with the Executive Judge within forty-five (45) days before the expiration of the notarial
commission, attaching thereto clearances from the following:
(1) Executive Judge of the Regional Trial Court who will issue the notarial commission;
(2) Office of the Bar Confidant;
(3) Local Chapter of the Integrated Bar of the Philippines where the applicant is seeking notarial
commission; and
(4) National Bureau of Investigation.

The Executive Judge shall, upon payment of the application fee mentioned in Section 3 above of this
Rule, act on an application for the renewal of a commission within thirty (30) days from receipt
thereof. If the application is denied, the Executive Judge shall state the reasons therefor. (Sec 14)

RULE IV. POWERS AND LIMITATIONS

Powers (Sec 1)
(1) A notary public is empowered to perform the following notarial acts:
 acknowledgments;
 oaths and affirmations;
 jurats;
 signature witnessings;
 copy certifications; and
 any other act authorized by these Rules.

(2) A notary public is authorized to certify the affixing of a signature by thumb or other mark on an
instrument or document presented for notarization if:
 the thumb or other mark is affixed in the presence of the notary public and of two (2)
disinterested and unaffected witnesses to the instrument or document;
 both witnesses sign their own names in addition to the thumb or other mark;
 the notary public writes below the thumb or other mark: "Thumb or Other Mark affixed by
(name of signatory by mark) in the presence of (names and addresses of witnesses) and
undersigned notary public"; and
 the notary public notarizes the signature by thumb or other mark through an
acknowledgment, jurat, or signature witnessing.

(3) A notary public is authorized to sign on behalf of a person who is physically unable to sign or make
a mark on an instrument or document if:
 the notary public is directed by the person unable to sign or make a mark to sign on his
behalf;
 the signature of the notary public is affixed in the presence of two disinterested and
unaffected witnesses to the instrument or document;
 both witnesses sign their own names;
 the notary public writes below his signature: "Signature affixed by notary in presence of
(names and addresses of person and two [2] witnesses)"; and
  the notary public notarizes his signature by acknowledgment or jurat.

Prohibitions. (Sec 2)
General Rule:
(1) A notary public shall not perform a notarial act outside his regular place of work or business;

Exceptions:
 public offices, convention halls, and similar places where oaths of office may be administered;
 public function areas in hotels and similar places for the signing of instruments or documents
requiring notarization;
 hospitals and other medical institutions where a party to an instrument or document is
confined for treatment; and
 any place where a party to an instrument or document requiring notarization is under
detention.

NOTE: within his territorial jurisdiction

(2) A person shall not perform a notarial act if the person involved as signatory to the instrument or
document —
 is not in the notary's presence personally at the time of the notarization; and
 is not personally known to the notary public or otherwise identified by the notary public
through competent evidence of identity as defined by these Rules.

Disqualifications. (Sec 3)

A notary public is disqualified from performing a notarial act if he:

 is a party to the instrument or document that is to be notarized;
 will receive, as a direct or indirect result, any commission, fee, advantage, right, title, interest,
cash, property, or other consideration, except as provided by these Rules and by law; or
 is a spouse, common-law partner, ancestor, descendant, or relative by affinity or
consanguinity of the principal within the fourth civil degree.

Refusal to Notarize. (Sec 4)

A notary public shall not perform any notarial act described in these Rules for any person requesting
such an act even if he tenders the appropriate fee specified by these Rules if:

 the notary knows or has good reason to believe that the notarial act or transaction is
unlawful or immoral;
 the signatory shows a demeanor which engenders in the mind of the notary public
reasonable doubt as to the former's knowledge of the consequences of the transaction
requiring a notarial act; and
 in the notary's judgment, the signatory is not acting of his or her own free will.

False or Incomplete Certificate. (Sec 5)

A notary public shall not:
 execute a certificate containing information known or believed by the notary to be false.
 affix an official signature or seal on a notarial certificate that is incomplete.

Improper Instruments or Documents (Sec 6)

A notary public shall not notarize:
 a blank or incomplete instrument or document; or
 an instrument or document without appropriate notarial certification.

RULE V. FEES FOR NOTARY PUBLIC

Notary public may charge the maximum fee as prescribed by the Supreme Court unless he waives
the fee in whole or in part. (Sec 1)
A notary public may charge travel fees and expenses separate and apart from the notarial fees
prescribed in the preceding section when traveling to perform a notarial act if the notary public and
the person requesting the notarial act agree prior to the travel. (Sec 2)

No fee or compensation of any kind, except those expressly prescribed and allowed herein, shall be
collected or received for any notarial service. (Sec 3)

A notary public shall not require payment of any fees specified herein prior to the performance of a
notarial act unless otherwise agreed upon. (Sec 4)

Any travel fees and expenses paid to a notary public prior to the performance of a notarial act are not
subject to refund if the notary public had already traveled but failed to complete in whole or in part
the notarial act for reasons beyond his control and without negligence on his part.

RULE IV. NOTARIAL REGISTER

Sec 1. A notary public shall keep, maintain, protect and provide for lawful inspection a chronological
official notarial register of notarial acts consisting of a permanently bound book with numbered pages,
to be furnished by the Solicitor General to any notary public upon request and upon payment of the
cost thereof. The register shall be duly paged, and on the first page, the Solicitor General shall certify
the number of pages of which the book consists.

A notary public shall keep only one active notarial register at any given time.

For every notarial act, the notary shall record in the notarial register at the time of notarization
the following: (Sec 2.1)

 the entry number and page number;

 the date and time of day of the notarial act;
 the type of notarial act;
 the title or description of the instrument, document or proceeding;
 the name and address of each principal;
 the competent evidence of identity as defined by these Rules if the signatory is not personally
known to the notary;
 the name and address of each credible witness swearing to or affirming the person's identity;
 the fee charged for the notarial act;
 the address where the notarization was performed if not in the notary's regular place of work
or business; and
 any other circumstance the notary public may deem of significance or relevance.

A notary public shall record in the notarial register the reasons and circumstances for not
completing a notarial act. (Sec 2.2)

A notary public shall record in the notarial register the circumstances of any request to inspect or copy
an entry in the notarial register, including the requester's name, address, signature, thumbmark or
other recognized identifier, and evidence of identity. The reasons for refusal to allow inspection or
copying of a journal entry shall also be recorded. (Sec 2.3)

When the instrument or document is a contract, the notary public shall keep an original copy
thereof as part of his records and enter in said records a brief description of the substance thereof
and shall give to each entry a consecutive number, beginning with number one in each calendar
year. He shall also retain a duplicate original copy for the Clerk of Court. (Sec 2.4)

The notary public shall give to each instrument or document executed, sworn to, or acknowledged
before him a number corresponding to the one in his register, and shall also state on the instrument
or document the page/s of his register on which the same is recorded. No blank line shall be left
between entries. (Sec 2.5)

At the end of each week, the notary public shall certify in his notarial register the number of
instruments or documents executed, sworn to, acknowledged, or protested before him; or if none,
this certificate shall show this fact. (Sec 2.7)

A certified copy of each month's entries and a duplicate original copy of any instrument
acknowledged before the notary public shall, within the first ten (10) days of the month following, be
forwarded to the Clerk of Court and shall be under the responsibility of such officer. If there is no
entry to certify for the month, the notary shall forward a statement to this effect in lieu of
certified copies herein required. (Sec 2.8)

Signatures and Thumbmarks. (Sec 3)

Signed by:

 principal;
 credible witness swearing or affirming to the identity of a principal; and
 witness to a signature by thumb or other mark, or to a signing by the notary public on behalf
of a person physically unable to sign.

In the notary's presence, any person may inspect an entry in the notarial register, during regular
business hours. (Sec 4)

In case the notarial register is stolen, lost, destroyed, damaged, or otherwise rendered unusable or
illegible as a record of notarial acts, the notary public shall, within ten (10) days after informing the
appropriate law enforcement agency in the case of theft or vandalism, notify the Executive Judge by
any means providing a proper receipt or acknowledgment, including registered mail and also provide
a copy or number of any pertinent police report. (Sec 5)

Upon revocation or expiration of a notarial commission, or death of the notary public, the
notarial register and notarial records shall immediately be delivered to the office of the
Executive Judge.

RULE VII. SIGNATURE AND SEAL OF NOTARY PUBLIC

Official Seal (Sec 2)

It shall be of metal, circular in shape, two inches in diameter, and shall have the name of the city or
province and the word "Philippines" and his own name on the margin and the roll of attorney's number
on the face thereof, with the words "notary public" across the center. A mark, image or impression of
such seal shall be made directly on the paper or parchment on which the writing appears.

Affixed only at the time the notarial act is performed and shall be clearly impressed by the
notary public on every page of the instrument or document notarized.

Within five (5) days after the official seal of a notary public is stolen, lost, damaged or other
otherwise rendered unserviceable in affixing a legible image, the notary public, after informing the
appropriate law enforcement agency, shall notify the Executive Judge in writing, providing proper
receipt or acknowledgment, including registered mail, and in the event of a crime committed, provide
a copy or entry number of the appropriate police record.

Within five (5) days after the death or resignation of the notary public, or the revocation or
expiration of a notarial commission, the official seal shall be surrendered to the Executive Judge
and shall be destroyed or defaced in public during office hours.

Seal Image. (Sec 3)

The notary public shall affix a single, clear, legible, permanent, and photographically reproducible
mark, image or impression of the official seal beside his signature on the notarial certificate of a paper
instrument or document.
A vendor or manufacturer of notarial seals may not sell said product without a written authorization
from the Executive Judge. (Sec 4)

The Executive Judge shall charge an authorization fee in the amount of Php4,000 for the vendor
and Php8,000 for the manufacturer. If a manufacturer is also a vendor, he shall only pay the
manufacturer's authorization fee. The authorization shall be in effect for a period of four (4) years
from the date of its issuance and may be renewed by the Executive Judge for a similar period upon
payment of the authorization fee.

Official Signature
A notary public shall:
 sign by hand on the notarial certificate only the name indicated and as appearing on the
notary's commission;
 not sign using a facsimile stamp or printing device; and
 affix his official signature only at the time the notarial act is performed.

RULE VIII. NOTARIAL CERTIFICATES

Contents (Sec 2)
 the name of the notary public as exactly indicated in the commission;
 the serial number of the commission of the notary public;
 the words "Notary Public" and the province or city where the notary public is
commissioned, the expiration date of the commission, the office address of the notary
public; and
 the roll of attorney's number, the professional tax receipt number and the place and date
of issuance thereof, and the IBP membership number.

RULE IX. CERTIFICATE OF AUTHORITY OF NOTARIES PUBLIC OCA Circular No. 27-2007
dated March 7, 2007

A certificate of authority evidencing the authenticity of the official seal and signature of a notary public
shall be issued by the Executive Judge upon request. (Sec 1)

RULE X. CHANGES OF STATUS OF NOTARY PUBLIC

Within ten (10) days after the change of name of the notary public by court order or by marriage, or
after ceasing to maintain the regular place of work or business, the notary public shall submit a signed
and dated notice of such fact to the Executive Judge. (Sec 1)

The notary public shall not notarize until:

 he receives from the Executive Judge a confirmation of the new name of the notary public
and/or change of regular place of work or business; and
 a new seal bearing the new name has been obtained. The foregoing notwithstanding, until
the aforementioned steps have been completed, the notary public may continue to use the
former name or regular place of work or business in performing notarial acts for three (3)
months from the date of the change, which may be extended once for valid and just
cause by the Executive Judge for another period not exceeding three (3) months.

Resignation (Sec 2)
A notary public may resign his commission by personally submitting a written, dated and signed
formal notice to the Executive Judge together with his notarial seal, notarial register and
records. Effective from the date indicated in the notice, he shall immediately cease to perform notarial
acts. In the event of his incapacity to personally appear, the submission of the notice may be
performed by his duly authorized representative.
RULE XI. REVOCATION OF COMMISSION AND DISCIPLINARY SANCTIONS

Revocation and Administrative Sanctions. (Sec 1)

Executive Judge may:

 revoke a notarial commission for any ground on which an application for a commission may
be denied.
 fails to keep a notarial register;

 fails to make the proper entry or entries in his notarial register concerning his notarial acts;
 fails to send the copy of the entries to the Executive Judge within the first ten (10) days of the
month following;
 fails to affix to acknowledgments the date of expiration of his commission;
 fails to submit his notarial register, when filled, to the Executive Judge;
 fails to make his report, within a reasonable time, to the Executive Judge concerning the
performance of his duties, as may be required by the judge;
 fails to require the presence of a principal at the time of the notarial act;
 fails to identify a principal on the basis of personal knowledge or competent evidence;
 executes a false or incomplete certificate under Section 5, Rule IV;
 knowingly performs or fails to perform any other act prohibited or mandated by these Rules;
and
 commits any other dereliction or act which in the judgment of the Executive Judge constitutes
good cause for revocation of commission or imposition of administrative sanction.

Upon verified complaint by an interested, affected or aggrieved person, the notary public shall
be required to file a verified answer to the complaint.

If the answer of the notary public is not satisfactory, the Executive Judge shall conduct a
summary hearing.

If the allegations of the complaint are not proven, the complaint shall be dismissed.

If the charges are duly established, the Executive Judge shall impose the appropriate
administrative sanctions. In either case, the aggrieved party may appeal the decision to the
Supreme Court for review. Pending the appeal, an order imposing disciplinary sanctions shall be
immediately executory, unless otherwise ordered by the Supreme Court.

The Executive Judge may motu proprio initiate administrative proceedings against a notary
public.

The Executive Judge shall at all times exercise supervision over notaries public and shall closely
monitor their activities. (Sec 2)

RULE XII SPECIAL PROVISIONS

Punishable Acts. (Sec 1)

The Executive Judge shall cause the prosecution of any person who:
 knowingly acts or otherwise impersonates a notary public;
 knowingly obtains, conceals, defaces, or destroys the seal, notarial register, or official
records of a notary public; and
 knowingly solicits, coerces, or in any way influences a notary public to commit official
misconduct.
CIRCULAR NO. 1-90 FEBRUARY 26, 1990

“POWER OF THE MUNICIPAL TRIAL COURT JUDGES AND MUNICIPAL CIRCUIT TRIAL
COURT JUDGES TO ACT AS NOTARIES PUBLIC EX OFFICIO”

MTC and MCTC judges may act as notaries public ex officio in the notarization of documents
connected only with the exercise of their official functions and duties. They may not, as notaries public
ex officio, undertake the preparation and acknowledgment of private documents, contracts and other
acts of conveyances which bear no direct relation to the performance of their functions as judges.

However, the Court, taking judicial notice of the fact that there are still municipalities which have
neither lawyers nor notaries public, rules that MTC and MCTC judges assigned to municipalities or
circuits with no lawyers or notaries public may, in the capacity as notaries public ex officio, perform
any act within the competency of a regular notary public, provided that:

(1) all notarial fees charged be for the account of the Government and turned over to the municipal
treasurer (Lapena, Jr. vs. Marcos, Adm. Matter No. 1969-MJ, June 29, 1982, 114 SCRA 572); and,

(2) certification be made in the notarized documents attesting to the lack of any lawyer or notary
public in such municipality or circuit.

OCA CIRCULAR NO. 156-2006 DATED NOVEMBER 16, 2006

“AUTHORITY OF CLERKS OF COURT TO NOTARIZE DOCUMENTS”

CoC of RTC may notarize not only documents relating to the exercise of their official functions
but also private documents provided:

(1) all fees shall be for the account of the Judiciary

(2) they certify in the notarized documents that there are no notaries public within the territorial
jurisdiction of the RTC

EXECUTIVE Order No. 292, Administrative Code of 1987, Book I, Chapter 10, Sections 41 and 42

Section 41. Officers Authorized to Administer Oath

> Notaries public
> members of the judiciary
> clerks of courts
> the Secretary of the either House of the Congress of the Philippines
> of departments
> bureau directors
> registers of deeds,
> provincial governors and lieutenant-governors,
> city mayors,
> municipal mayors and
> any other officer in the service of the government of the Philippines whose appointment is vested in
the President.

Officers authorized to administer oaths, with the exception of notaries public, municipal judges and
clerks of court, are not obliged to administer oaths or execute certificates save in matters of official
business; and with the exception of notaries public, the officer performing the service in those matters
shall charge no fee, unless specifically authorized by law. (Sec 42).
REPUBLIC ACT NO. 7160, LOCAL GOVERNMENT CODE, SECTIONS 156 TO 163

Section 157. Individuals Liable to Community Tax

Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly
employed on a wage or salary basis for at least thirty (30) consecutive working days during
any calendar year, or who is engaged in business or occupation, or who owns real property with
an aggregate assessed value of One thousand pesos (P1,000.00) or more, or who is required by
law to file an income tax return.

In the case of husband and wife, the additional tax herein imposed shall be based upon the
total property owned by them and the total gross receipts or earnings derived by them.

SECTION 158. Juridical Persons Liable to Community Tax.

Every corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines.

SECTION 159. Exemptions

(1) Diplomatic and consular representatives; and

(2) Transient visitors when their stay in the Philippines does not exceed three (3) months.

The community tax shall be paid in the place of residence of the individual, or in the place where
the principal office of the juridical entity is located. (Sec 160)

SECTION 163. Presentation of Community Tax Certificate On Certain Occasions

a) When an individual subject to the community tax acknowledges any document before a notary
public, takes the oath of office upon election or appointment to any position in the government
service; receives any license, certificate, or permit from any public authority; pays any tax or fee;
receives any money from any public fund; transacts other official business; or receives any
salary or wage from any person or corporation, it shall be the duty of any person, officer, or
corporation with whom such transaction is made or business done or from whom any salary or wage
is received to require such individual to exhibit the community tax certificate.

National Internal Revenue Code, Section 201

No notary public or other office authorized to administer oaths shall add this jurat or acknowledgment
to any document subject to documentary stamp tax unless the proper documentary stamps are
affixed thereto and cancelled.

Public Act No. 2103 “AN ACT PROVIDING FOR THE ACKNOWLEDGMENT AND
AUTHENTICATION OF INSTRUMENTS AND DOCUMENTS WITHOUT THE PHILIPPINE
ISLANDS.”

Section 2. An instrument or document acknowledged and authenticated in a foreign country shall be

considered authentic if the acknowledgment and authentication are made in accordance with the
following requirements:

a) The acknowledgment shall be made before (1) an ambassador, minister, secretary of legation,
chargé d’affaires, consul, vice-consul, or consular agent of the United States,1 acting within the
country or place to which he is accredited, or (2) a notary public or officer duly authorized by law of
the country to take acknowledgments of instruments or documents in the place where the act is done.

(b) The person taking the acknowledgment shall certify that the person acknowledging the
instrument or document is known to him, and that he is the same person who executed it, and
acknowledged that the same is his free act and deed. The certificate shall be under his official seal,
if he is by law required to keep a seal, and if not, his certificate shall so state.

In case the acknowledgment is made before a notary public or an officer mentioned in subdivision (2)
of the preceding paragraph, the certificate of the notary public or the officer taking the
acknowledgment shall be authenticated by an ambassador, minister, secretary of legation, chargé
d’affaires, consul, vice-consul, or consular agent of the United States,2 acting within the country or
place to which he is accredited. The officer making the authentication shall certify under his official
seal that the person who took the acknowledgment was at the time duly authorized to act as notary
public or that he was duly exercising the functions of the office by virtue of which he assumed to act,
and that as such he had authority under the law to take acknowledgment of instruments or documents
in the place where the acknowledgment was taken, and that his signature and seal, if any, are
genuine.
SAMPLES:

Concluding Part of Notarial Certificate

ATTY. BONIFACIO N. PERALTA

Notary Public for Tuguegarao City and Cagayan
Province
Notarial Commission No. 123
Until December 31, 2024
Unit 204, BNP Building, Tuguegarao City
Roll No. 112116; 05/21/2022
IBP No. 135790; 01/10/24-Tuguegarao City
PTR No. 1161033; 01/10/24-Tuguegarao City
MCLE Compliance No. VI-008910; 08/08/2023
Telephone No. (032) 254-7882
E-mail Address: [email protected]

Jurat

SUBSCRIBED and sworn to before me, in the City/Municipality of ______, this day of ____, 20___ by
________________ with Residence Certificate No. __________ issued at ___________, on
_________ 20___.

Acknowledgement

REPUBLIC OF THE PHILIPPINES )

_________________________ ) S.S.

BEFORE ME, a Notary Public for and in ____________________, Philippines personally appeared
the following persons this _______________, at the place first above

Name Competent Evidence of Identity

known to me to be the same persons who executed the foregoing NON-DISCLOSURE AGREEMENT, consisting of _

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal, on the day, year, and place first a

Doc. No. _______;

Page No._______;
Book No._______;
Series of 2024.
Copy Certification

REPUBLIC OF THE PHILIPPINES )

CITY OF CEBU ) S.S.

COPY CERTIFICATION

I, ATTY. BONIFACIO N. PERALTA, a Notary Public in the City and Province of

Cagayan, do hereby depose and state:

1. That the Baptismal Certificate of MR. MONEY PAKYAW, issued on November

21, 1994 by the Roman Catholic Church - Sacred Heart Parish, Tuguegarao City,
which is neither a vital record, a public record, nor publicly recordable, was
presented to me on February 21, 2024;

2. That I have caused or supervised the copying of the said document;

3. That I have compared the copy of said document with the original copy; and

4. That I certify, after having determined, that the said copy is accurate and complete
compared with the original document copied.

This certification is issued upon the request of MR. MONEY PAKYAW for all legal
purposes.

Given this 21st day of February, 2024 at Tuguegarao City Philippines.

ATTY. BONIFACIO N. PERALTA

Notary Public for Tuguegarao City and Cagayan
Province
Notarial Commission No. 123
Until December 31, 2024
Unit 204, BNP Building, Tuguegarao City
Roll No. 112116; 05/21/2022
IBP No. 135790; 01/10/24-Tuguegarao City
PTR No. 1161033; 01/10/24-Tuguegarao City
MCLE Compliance No. VI-008910; 08/08/2023
Telephone No. (032) 254-7882
E-mail Address: [email protected]

Doc. No.
Page No.
Book No.
Series of 2024.
Signature Witnessing

BEFORE ME, a Notary Public in and for the City of Pasay, this 21st day of February
2024, personally appeared LESTER BENITO who appeared to me Baptismal Certificate
which he voluntarily signed in my presence.
WITNESS MY HAND AND SEAL this 21st day of February 2024 at Pasay City.