Affidavit of Loss in the Philippines: A Comprehensive Legal Guide (2025 Edition)
Quick take: An Affidavit of Loss is a sworn statement, executed and notarized in accordance with Philippine law, attesting that a specific document, item, or instrument has been lost, destroyed, or otherwise rendered unavailable, and requesting that the issuer replace or cancel it. Though conceptually simple, it sits at the intersection of evidence, notarial practice, tax law, and—in some cases—criminal liability. Below is everything you need to know, from legal basis to drafting tips, special cases, fees, and a sample template.
1. What is an Affidavit of Loss?
| Aspect | Key Point |
|---|---|
| Nature | A voluntary, sworn statement (oath) made under penalty of perjury. |
| Purpose | Presents secondary evidence of a lost primary document so that a bank, government agency, or private entity can lawfully issue a replacement or honor a claim. |
| Form | Must be in writing, signed by the affiant in the presence of a notary, and sealed with a jurat. |
| Typical Uses | Lost IDs, passports, land titles, stock certificates, motor vehicle OR/CR, bank passbooks/ATM cards, insurance policies, receipts, diplomas, PRC licenses, etc. |
2. Legal Framework
| Source | Relevance |
|---|---|
| Rule 130, Rules of Court | Governs secondary evidence: a party may prove the contents of a lost document after due diligence to produce it and upon proof of loss. |
| 2004 Rules on Notarial Practice (RONP) | Sets requirements for notarization (personal appearance, identity verification, notarial register, seal). Non-compliance voids the affidavit. |
| Documentary Stamp Tax (DST) | Under §188, National Internal Revenue Code (as amended by the TRAIN Law, R.A. 10963), an oath/affirmation is subject to ₱30 DST affixed as documentary stamps. |
| Revised Penal Code | - Art. 183 Perjury: False statements in an affidavit = prision correccional + fine. - Arts. 171-172 Falsification: Counterfeit notarization or forged signature. |
| Special laws & agency rules | DFA, LTO, SEC, Land Registration Authority, BSP, PRC, banks, insurance companies all issue their own replacement-document regulations—but all start with an Affidavit of Loss. |
3. When Is an Affidavit of Loss Required?
Government-issued IDs & Licenses
- Passport (DFA) – 15-day clearing period for lost valid passport.
- Driver’s license (LTO) – affidavit + police report for replacement card.
- SSS, PhilHealth, PRC, Postal ID, etc.
Financial Instruments
- Bank passbook, checkbook, ATM card, promissory notes.
- Stock certificate – SEC requires affidavit + publication before issue of replacement.
Property Documents
- Owner’s duplicate TCT/CCT (land title) – triggers Petition for Re-Issuance in court.
- Motor vehicle Certificate of Registration & Official Receipt.
Insurance & Surety Claims
- To process lost policies or lost-instrument bonds.
Receipts & Vouchers
- For BIR compliance when substantiating expenses.
4. Essential Components of the Document
Title – “Affidavit of Loss” (or “Joint Affidavit of Loss” if multiple affiants).
Qualifications of Affiant – Full name, civil status, citizenship, residence, ID details.
Factual Narration
- Detailed description of the lost item: number, date, issuer, face value, serials.
- Circumstances of loss: when, where, and how (theft, fire, flood, misplacement).
- Efforts to locate: diligent search, police blotter reference if any.
Undertaking/Request – Statement that no fraud is intended and request for replacement or cancellation.
Signature & Date – Executed in the notary’s presence.
Jurat – Notarial block stating that the affiant personally appeared, was identified, and swore/affirmed to the truth.
DST Stamps – ₱30 affixed on the upper-right corner and cancelled by the notary.
One loss, one affidavit? You may combine multiple related lost items in one affidavit if all were lost in the same incident; otherwise, prepare separate affidavits.
5. Drafting and Formatting Pointers
| Tip | Explanation |
|---|---|
| Use plain, direct language | Courts and agencies dislike embellished prose. State facts chronologically. |
| Be specific | Quote plate numbers, certificate numbers, amounts, page/volume numbers of titles, etc. |
| Mind jurisdiction | Lost abroad? Indicate consular report or foreign police report number. |
| Annex proofs | Barangay clearance, police blotter, bank statements, photocopies if any. |
| Minors | Parent or legal guardian executes in behalf; mention relationship and attach birth certificate. |
6. The Notarization Process
Personal Appearance – Mandatory. No remote notarization except when expressly allowed (e.g., e-Notarization Act pilot—still limited).
Valid ID – Present at least one government photo ID with signature.
Notarial Register Entry – Notary records Doc No., Page No., Book No., Series of 20___.
Fees
- Notary: ₱200 – ₱500 (Metro Manila rates)
- Documentary Stamp Tax: ₱30
Claiming Copies – Keep at least three originals: one for you, one for the notary’s file, one for the agency/bank.
7. Supporting Evidence & Follow-through
| Supporting Document | When Needed |
|---|---|
| Police Blotter / Barangay Certification | Theft, robbery, calamity, or lost passport/driver’s license. |
| BSP Stop-Payment Order | Lost check or cashier’s order. |
| BIR Affidavit of Loss | Lost books of accounts, receipts. |
| Publishing Requirement | Stock certificates (SEC), land titles (court-ordered). |
After notarization, submit the affidavit with any agency-specific forms. Some issuers impose waiting periods (e.g., DFA 15 days) or publication in a newspaper of general circulation.
8. Special Scenarios
Lost Land Title (TCT/CCT)
- Prepare affidavit → file petition in the RTC of property’s location → publish notice for 3 consecutive weeks → issuance of new owner’s duplicate.
- Filing fees vary by assessed value (₱5 k – ₱15 k+).
Lost Stock Certificate
- Affidavit + Indemnity Bond equal to 2× market value → publication for 3 weeks → SEC or board approval → replacement certificate.
Lost Passport
- Execute Affidavit and DFA Form for Lost Passport → 15-day clearing → pay Lost Passport Penalty ₱350 → standard renewal fees.
Joint Affidavit of Two Disinterested Persons
- Some agencies (e.g., COMELEC voter’s ID) accept a joint affidavit from two unrelated witnesses instead of the owner’s affidavit; format is similar but narrates facts as observed.
9. Criminal and Civil Consequences of False Affidavits
| Offense | Elements | Penalty |
|---|---|---|
| Perjury (Art. 183 RPC) | 1) Statement under oath 2) before competent officer 3) on material matter 4) willfully false | Prision correccional (6 mos - 6 yrs) + fine ≤ ₱1 k |
| Falsification by Notary/Officer (Art. 171) | Counterfeit signature or misstatement in jurat | Prision mayor (6 - 12 yrs) |
| Estafa | Using false affidavit to defraud third party | Depends on amount involved |
An affidavit’s falsity may also lead to administrative sanctions (e.g., professional license suspension) and disqualification from holding public office.
10. Frequently Asked Questions
| Question | Short Answer |
|---|---|
| How long is it valid? | Until the purpose is fulfilled; there is no statutory expiry, but agencies usually require it to be executed within 30–90 days of the loss. |
| Can I use one affidavit for different issuers? | Best practice: prepare a separate original for each entity so each receives a wet-ink copy. |
| What if I find the lost item later? | Advise the issuer in writing; if a replacement security (check, stock, title) has already been issued, the old one is void and must be surrendered. |
| Do I need a lawyer? | Not required by law; however, complex cases (land titles, large-value stocks) merit legal counsel. |
| Remote or electronic notarization? | Still experimental; rely on in-person until the Supreme Court issues uniform e-notary rules nationwide. |
11. Sample Single-Party Affidavit of Loss
(Copy-paste and tailor specifics; page break and spacing per notary preference)
REPUBLIC OF THE PHILIPPINES )
CITY/MUNICIPALITY OF _______ ) S.S.
AFFIDAVIT OF LOSS
I, JUAN DELA CRUZ, of legal age, Filipino, single, and a resident of
#123 Rizal Street, Barangay Mabuhay, Quezon City, after having been duly sworn
in accordance with law, do hereby depose and state:
1. That I was the lawful holder of LandBank Passbook No. 0123456789
issued on 15 January 2022 with an outstanding balance of ₱52,000.00.
2. That on or about 10 May 2025, while commuting home via bus along
EDSA, Quezon City, I discovered that my wallet—containing the said
passbook—was missing and presumed lost despite diligent search and
inquiry.
3. That the loss was immediately reported to the Cubao Police Station
as recorded in Blotter Entry No. 2025-0510-1234 dated 11 May 2025.
4. That the lost passbook has not been found and is not in the
possession of any other person to the best of my knowledge and belief.
5. That I execute this Affidavit to attest to the truth of the foregoing
and to request LandBank of the Philippines to issue a replacement
passbook and/or take such steps necessary to safeguard my account.
IN WITNESS WHEREOF, I have hereunto set my hand this __ day of
___________ 2025 at Quezon City, Philippines.
______________________
JUAN DELA CRUZ
Affiant
SUBSCRIBED AND SWORN to before me this ___ day of __________ 2025,
affiant exhibiting to me his PhilSys ID No. 1234-5678-9012-3456, valid
until 01/15/2031. I certify that I have personally examined the affiant
and am satisfied that he voluntarily executed and understood this
affidavit.
Doc. No. ____;
Page No. ____;
Book No. ____;
Series of 2025.(Attach ₱30 DST stamp on the upper-right corner and cancel with notary’s signature.)
12. Practical Checklist
- Gather facts – date, place, document identifiers.
- Secure supporting records – police blotter, photocopies, account statements.
- Draft affidavit – be concise, factual, complete.
- Buy DST stamps – any BIR - accredited vendor or notary’s office.
- Appear before notary – bring valid ID(s); sign in front of notary.
- Photocopy – notarized copy for your file plus multiple originals as needed.
- File with issuer – follow agency-specific replacement procedures.
- Monitor application – respond to any notice periods or publication requirements.
- Safeguard replacement – store photocopies/digital scans off-site.
13. Key Takeaways
- An Affidavit of Loss is not mere formality; it is a sworn declaration with evidentiary and criminal consequences.
- Proper notarization—complete jurat, DST, personal appearance—is indispensable; defects can void the document and expose the affiant or notary to liability.
- Each agency or financial institution may overlay additional requirements (police report, bond, publication). Always check the latest circulars before filing.
- Maintaining digital copies and promptly reporting losses minimize hassle and potential fraud exposure.
Disclaimer: This article is for general information only and does not constitute legal advice. Laws and agency rules may change. For complex or high-value matters, consult a Philippine lawyer or the responsible government office.