Below is a comprehensive discussion of what an Affidavit of Loss for an Official Receipt entails under Philippine law, including its purpose, legal bases, typical contents, notarization requirements, and general steps in securing and submitting the document. This article is intended for informational purposes only and should not be taken as formal legal advice. When in doubt, consult a lawyer or the relevant government agencies.

1. What is an Affidavit of Loss?

An Affidavit of Loss is a sworn statement executed by an individual attesting to the fact that a particular document (in this case, an official receipt) has been lost, destroyed, or misplaced. It lays out the circumstances surrounding the loss and establishes the affiant’s good faith in declaring that they have not willfully or fraudulently disposed of, or otherwise concealed, the document.

In the Philippines, affidavits of loss are often required when seeking a replacement for lost documents such as:

Government-issued IDs
Official receipts (e.g., BIR-issued receipts, Land Transportation Office [LTO] receipts, business receipts)
Licenses and permits
Contracts, titles, or similar records

2. Purpose and Importance of an Affidavit of Loss for an Official Receipt

An Official Receipt (OR) in the Philippine context can come from different sources. The most common instances where an affidavit of loss for an OR may be required include:

BIR-Authorized Official Receipts (Business Transactions): Businesses are required by the Bureau of Internal Revenue (BIR) to issue authorized receipts for sales, services, or other transactions. If these serialized receipts are lost or destroyed, a properly executed Affidavit of Loss is often needed to report the loss and to request approval for issuance of replacements.
Payment of Fees and Licenses: Government offices issue official receipts for various payments (e.g., business permit fees, license fees, real property taxes). If a taxpayer or business owner loses their copy of the official receipt, they may need to submit an Affidavit of Loss before they can secure a replacement document or confirm payment.
Vehicle-Related Official Receipts (LTO): The LTO issues an Official Receipt (commonly referred to as the “OR” together with the Certificate of Registration or “CR”) for vehicle registration. When the OR is lost, the vehicle owner must execute an Affidavit of Loss to accompany the application for a replacement registration or for other transactions involving proof of vehicle ownership.

Because an official receipt is a fundamental proof of payment and compliance, government agencies (and sometimes private institutions) require an Affidavit of Loss to document and affirm the missing receipt, safeguard the authenticity of records, and prevent fraud.

3. Legal Basis and Governing Rules

Civil Code of the Philippines: Affidavits (including Affidavits of Loss) are recognized as written instruments under Philippine law. They must be executed voluntarily and state facts within the personal knowledge of the affiant.
Rules of Court and Notarial Rules:
- The Rules on Notarial Practice prescribe the formalities for creating and notarizing affidavits.
- An affidavit must be signed by the affiant in the presence of a notary public who will verify the affiant’s identity and ensure the voluntary execution of the document.
Perjury Laws (Revised Penal Code): Making a false statement in an affidavit can expose the affiant to perjury charges. Hence, affiants must be truthful and accurate.
Bureau of Internal Revenue (BIR) Regulations: For BIR-authorized receipts (used by businesses), various BIR issuances outline the processes for lost or damaged official receipts. While these can change over time, BIR offices typically require an Affidavit of Loss as part of the documentation when seeking approval for reprinting or replacement of lost receipts.

4. Essential Contents of an Affidavit of Loss for an Official Receipt

Though formats may vary, a valid Affidavit of Loss generally contains the following:

Title: “Affidavit of Loss”
Name and Personal Circumstances of the Affiant: This includes the affiant’s full name, nationality, address, civil status, and other relevant details.
Document Details: A clear description of the official receipt involved, such as:
- Official Receipt number (if available)
- Date of issuance
- Entity or office that issued the receipt
- Reason for the receipt (e.g., payment of taxes, fees, purchase, etc.)
Circumstances of the Loss: A factual account of how and when the document was lost, destroyed, or misplaced. This typically includes:
- Date and place the affiant last saw the official receipt
- Manner or cause of loss (e.g., theft, fire, flood, accidental disposal, misplacement)
- Efforts to locate or recover the document
Statement of Good Faith/No Fraudulent Intent: The affiant should declare that the loss is genuine and that the document has not been used for any illegal or dishonest purpose.
Request or Statement of Purpose: An acknowledgment that the Affidavit of Loss is being submitted to the relevant agency to obtain a replacement official receipt or for any other lawful purpose.
Oath and Signature: The statement that the affiant is making the affidavit under oath, including the affiant’s signature.
Jurats and Notarial Acknowledgment: A notary public’s acknowledgment, which verifies the identity of the affiant and confirms that the affidavit was signed voluntarily.

5. Requirements for Executing an Affidavit of Loss

Drafting the Affidavit: You can either prepare a draft on your own or use a template from a lawyer’s office. The document should be typed and must include the details listed above.
Personal Appearance Before a Notary Public: The affiant must appear in person to sign the affidavit under oath.
Presentation of a Valid Government ID: A notary public will require at least one valid government-issued ID (e.g., passport, driver’s license, UMID, etc.) to confirm identity.
Notarial Fee: Payment of the notarial fee varies depending on the notary public and location.
Documentary Stamp Tax (if required): Some notarial acts and affidavits may require documentary stamp tax. Check with the notary if it applies.

6. Procedure After the Affidavit is Notarized

Once the Affidavit of Loss has been prepared, sworn before a notary public, and duly notarized:

Submission to the Relevant Agency:
- For BIR-authorized receipts: Submit the notarized Affidavit of Loss to the BIR office having jurisdiction over the business establishment, along with any supporting documentation the BIR may require (e.g., proof of payment of stamp taxes if needed, request letter for replacement receipts, etc.).
- For LTO or other government offices: Attach the Affidavit of Loss to the application for a replacement official receipt. These agencies may also have their own forms and fees for the replacement.
Compliance with Additional Requirements: Some agencies might require a police blotter report if the document was lost due to theft, or other evidence of diligent search if the item was simply misplaced. Always check the agency’s official guidelines.
Payment of Necessary Fees: A filing fee or replacement fee may apply. Keep all receipts and official documents related to this process.

7. Common Situations and Tips

Lost Official Receipts for Business: Businesses losing multiple BIR receipts may need to provide an affidavit per booklet or per range of lost receipts. The BIR can impose penalties if the business fails to maintain proper custody of official documents.
Vehicle Registration and LTO: If you lost your OR (and possibly the CR), you must secure an Affidavit of Loss and file an application for a duplicate copy. The LTO often requires additional documents like a valid ID, photocopy of the CR if available, and the vehicle’s insurance papers.
Local Government Transactions: Some local government units (LGUs) have guidelines for lost official receipts issued for business permits, real property tax payments, etc. Always verify the local requirements for exact procedures and fees.
Fraud Prevention: The affidavit essentially protects both the government and the affiant. It reduces the possibility of having the same official receipt used twice or being used by unauthorized persons.

8. Frequently Asked Questions

Is an Affidavit of Loss always required to replace a missing official receipt?
Usually, yes. Most government agencies and private institutions require a notarized Affidavit of Loss to ensure that the individual affirming the loss is doing so under oath and penalty of perjury.
Can I create my own Affidavit of Loss without a lawyer?
Yes. You can prepare the affidavit using a reliable template. However, you must still have it notarized. If the situation is complex, it is advisable to consult a lawyer.
How long does it take to get a replacement official receipt once I submit the affidavit?
Timelines vary by agency. Some BIR offices might process the request within a few days, while the LTO or LGUs might take longer depending on internal workflow and documentation requirements.
What if I find the original official receipt after I have executed the Affidavit of Loss?
You should notify the concerned agency immediately. If you have already secured a replacement official receipt, you may return the newly issued one if required or coordinate with the issuing office for instructions. Strictly speaking, having two official receipts for the same transaction could cause confusion, so informing the agency is the safest route.

9. Key Takeaways

An Affidavit of Loss for an Official Receipt is a formal, notarized declaration that the official receipt has been lost, misplaced, or destroyed.
It is commonly required by Philippine government offices such as the BIR, LTO, and various LGUs as a prerequisite to issuing a replacement receipt or document.
The affidavit must be truthful, comprehensive, and executed under oath—false statements could result in perjury charges.
Typical contents include personal details of the affiant, an account of how the document was lost, a declaration of good faith, and a notarization section.
Always check with the relevant agency for updated guidelines, fees, and documentary requirements when seeking to replace a lost official receipt.

Disclaimer

This article is provided for informational purposes only and does not constitute legal advice. Laws and regulations in the Philippines can change over time, and different government offices may adopt varying implementing guidelines. For specific concerns regarding your affidavit or official receipt replacement, consult a licensed lawyer or contact the relevant government office for the most up-to-date requirements.