Perjury is an obstruction of justice; its perpetration well may

affect the dearest concerns of the parties before a tribunal.

Deliberate material falsification under oath constitutes the crime of
perjury, and the crime is complete when a witness' statement has
once been made.

The RPC penalizes three forms of false testimonies. The first is

false testimony for and against the defendant in a criminal case
(Articles 1801 and 1812, RPC); the second is false testimony in a civil
case (Article 1823, RPC); and the third is false testimony in other
cases (Article 1834, RPC).

With this background, it can be appreciated that Article 183 of

the RPC which provides:

The penalty of arresto mayor in its maximum period to prision

correccional in its minimum period shall be imposed upon any
person, who knowingly makes untruthful statements and not being
included in the provisions of the next preceding articles, shall
testify under oath, or make an affidavit, upon any material matter
before a competent person authorized to administer an oath in
cases in which the law so requires.

1
 False Testimony Against a Defendant. — Any person who shall give false testimony against
the defendant in any criminal case shall suffer:
1. The penalty of reclusión temporal, if the defendant in said case shall have been sentenced to
death;
2. The penalty of prisión mayor, if the defendant shall have been sentenced to reclusión
temporal or perpetua;
3. The penalty of prisión correccional, if the defendant shall have been sentenced to any other
afflictive penalty; and
4. The penalty of arresto mayor, if the defendant shall have been sentenced to a correctional
penalty or a fine, or shall have been acquitted.
In cases provided in subdivisions 3 and 4 of this article the offender shall further suffer a fine
not to exceed 1,000 pesos.
2
False Testimony Favorable to the Defendant. — Any person who shall give false testimony in
favor of the defendant in a criminal case, shall suffer the penalties of arresto mayor in its
maximum period to prisión correccional in its minimum period and a fine not to exceed 1,000
pesos, if the prosecution is for a felony punishable by an afflictive penalty, and the penalty of
arresto mayor in any other case.
3
False Testimony in Civil Cases. — Any person found guilty of false testimony in a civil case
shall suffer the penalty of prisión correccional in its minimum period and a fine not to exceed
6,000 pesos, if the amount in controversy shall exceed 5,000 pesos, and the penalty of arresto
mayor in its maximum period to prisión correccional in its minimum period and a fine not to
exceed 1,000 pesos, if the amount in controversy shall not exceed said amount or cannot be
estimated.
4
False Testimony in Other Cases and Perjury in Solemn Affirmation. — The penalty of arresto
mayor in its maximum period to prisión correccional in its minimum period shall be imposed
upon any person who, knowingly making untruthful statements and not being included in the
provisions of the next preceding articles, shall testify under oath, or make an affidavit, upon
any material matter before a competent person authorized to administer an oath in cases in
which the law so requires.
Any person who, in case of a solemn affirmation made in lieu of an oath, shall commit any of
the falsehoods mentioned in this and the three preceding articles of this section, shall suffer
the respective penalties provided therein.
 In fact refers to either of two punishable acts – (1) falsely
testifying under oath in a proceeding other than a criminal or civil
case; and (2) making a false affidavit before a person authorized to
administer an oath on any material matter where the law requires
an oath. (People of the Phil. Vs Union Bank of the Phil and Desi
Tomas G.R. no. 192256, Febrary 28, 2012)

The elements of perjury under Article 183 are:

(a) That the accused made a statement under oath or executed

an affidavit upon a material matter.

(b) That the statement or affidavit was made before a

competent officer, authorized to receive and administer oath.

(c) That in the statement or affidavit, the accused made a

willful and deliberate assertion of a falsehood.

(d) That the sworn statement or affidavit containing the falsity

is required by law or made for a legal purpose. (Monfort III v.
Salvatierra, G.R. No. 168301, March 5, 2007, 517 SCRA
447, 461.)