ACT No.

2103

AN ACT PROVIDING FOR THE ACKNOWLEDGMENT AND AUTHENTICATION OF

INSTRUMENTS AND DOCUMENTS WITHIN THE PHILIPPINE ISLANDS.

By authority of the United States, be it enacted by the Philippine Legislature, that:

Section 1. An instrument or document acknowledged and authenticated in any State, Territory, the
District of Columbia, or dependency of the United States, shall be considered authentic if the
acknowledgment and authentication are made in accordance with the following requirements:

(a) The acknowledgment shall be made before a notary public or an officer duly authorized
by law of the country to take acknowledgments of instruments or documents in the place
where the act is done. The notary public or the officer 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 made under his official seal, if he is by law required to
keep a seal, and if not, his certificate shall so state.

(b) The certificate of the notary public or the officer taking the acknowledgment shall be
authenticated by the country clerk or his deputy, or by a clerk or deputy clerk of any court of
record of the county, municipality or judicial district wherein the acknowledgment is taken, or
by the secretary of state, executive secretary, or other similar functionary of the state,
territory, the District of Columbia, or dependency of the United States, as the case may be.
The officer making the authentication shall certify under the seal of his office or court 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.

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.

Section 3. Instruments or documents acknowledged and authenticated in substantial conformity with

the provisions of this Act before the same takes effect shall be considered authentic.

Section 4. This Act shall not be construed to repeal in any way any of the provisions contained in
Chapter X, Part I, of Act Numbered One hundred and ninety,3 entitled "An Act providing a code or
procedure in civil actions and special proceedings in the Philippine Islands."

Republic Act No. 6733 July 25, 1989

AN ACT TO AMEND SECTION 21, TITLE I, BOOK I OF THE REVISED ADMINISTRATIVE CODE
OF 1987, GRANTING MEMBERS OF BOTH HOUSES OF THE CONGRESS OF THE
PHILIPPINES THE GENERAL AUTHORITY TO ADMINISTER OATHS, AND FOR OTHER
PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress

assembled:

Section 1. Section 21 of the Revised Administrative Code is hereby amended to read as follows:

"SECTION 21. Officials authorized to administer oath. - The following officers have general
authority to administer oaths, to wit:

"President; Vice-President; Members and Secretaries of both Houses of the Congress;

Members of the Judiciary; Secretaries of Departments; provincial governors and lieutenant-
governors; city mayors; municipal mayors; bureau directors; regional directors; clerks of
courts; registrars of deeds; and other civilian officers in the Philippine public service whose
appointments are vested in the President of the Philippines and are subject to confirmation
by the Commission of Appointments; all other constitutional officers; and notaries public. A
person who by authority of law shall serve in the capacity of the officers mentioned above
shall possess the same power."

Section 2. Section 41 of the Administrative Code of 1987 is hereby amended to read as follows:

"Sec. 41. Officers Authorized to Administer Oath. - The following officers have general
authority to administer oaths: President; Vice-President; Members and Secretaries of both
Houses of the Congress; Members of the Judiciary; Secretaries of Departments; provincial
governors and lieutenant-governors; city mayors; municipal mayors; bureau directors;
regional directors; clerks of courts; registrars of deeds; other civilian officers in the public
service of the government of the Philippines whose appointments are vested in the President
and are subject to confirmation by the Commission on Appointments; all other constitutional
officers; and notaries public."

Section 3. Nothing in this Act shall be construed as to disauthorize any person now authorized to
administer oaths under existing laws.
Section 4. The Members and Secretaries of both Houses of Congress may delegate the authority to
committee secretaries or any staffer thereof in the conduct of a pending inquiry or investigation.

Section 5. Those authorized to administer oaths under this Act shall not be required to keep a
register of the oaths they administer nor keep or submit copies of the same, except in the case of
notaries public, or as otherwise required by existing laws.

RA 7160 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 free; receives any money from any public fund; transacts other official
business; or receives any salary or wage from any person 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.

The presentation of community tax certificate shall not be required in connection with the
registration of a voter.

(b) When, through its authorized officers, any corporation subject to the community tax
receives any license, certificate, or permit from any public authority, pays any tax or fee,
receives money from public funds, or transacts other official business, it shall be the duty of
the public official with whom such transaction is made or business done, to require such
corporation to exhibit the community tax certificate.

(c) The community tax certificate required in the two preceding paragraphs shall be the one
issued for the current year, except for the period from January until the fifteenth (15th) of
April each year, in which case, the certificate issued for the preceding year shall suffice.

RA 8424 Section 201. Effect of Failure to Stamp Taxable Document. - An instrument, document or
paper which is required by law to be stamped and which has been signed, issued, accepted or
transferred without being duly stamped, shall not be recorded, nor shall it or any copy thereof or any
record of transfer of the same be admitted or used in evidence in any court until the requisite stamp
or stamps are affixed thereto and cancelled.