Affidavit of Loss in the Philippines

Requirements, Procedure, and Practical Guidance (2025 update)

An Affidavit of Loss is a sworn written statement used to formally declare that a specific document, object, or instrument has been lost and cannot be located despite diligent search. Government offices, banks, schools, and private entities routinely require it before issuing a replacement or cancelling liability on the lost item.

1. Legal Foundations

Source	Key Points
Civil Code (Arts. 1186, 1315, 1318)	Recognizes affidavits as evidence of facts personally known to the affiant and imposes contractual obligations upon execution.
Rules on Notarial Practice of 2020 (superseding 2004 rules)	Dictate form, identification of the affiant, journal entry, electronic-notarization option, and penalties for defective notarization.
Revised Penal Code (Arts. 171–172)	Perjury and falsification penalties (prison correccional of up to 6 years and/or fine) for materially false statements.
Agency-specific circulars	LTO, DFA, PRC, BSP, SEC, SSS, PhilHealth, and major banks prescribe additional documentary proofs (e.g., police blotter, clearance) and validity periods (typically 6 months).

Take-away: While a notarized affidavit is prima facie proof of loss, agencies remain free to impose stricter corroboration.

2. Typical Situations Requiring an Affidavit

Personal	Corporate / Property
Lost government ID (passport, driver’s license, UMID, PhilSys card)	Lost stock certificates, bond instruments, bank passbooks, checkbooks
Lost diploma, transcript, PRC card, bar card	Missing land titles or condominium certificates
Misplaced SIM card or gadget subject to post-paid plan	Damaged or destroyed minutes, ledgers, permits
Lost ATM/credit card, receipts, insurance policy	Misplaced official receipts, invoices, importation papers

3. Minimum Content Checklist

Caption – “Affidavit of Loss” or “Joint Affidavit of Loss” (if more than one affiant).
Affiant’s full identity – name, citizenship, civil status, residence, TIN/SSS, and government-issued ID details.
Description of lost item – serial numbers, date/place of issuance, amount/value, physical traits.
Circumstances of loss – date, place, manner, efforts exerted to locate, and immediate steps taken (e.g., blocking cards).
Purpose clause – “This affidavit is executed to report said loss and to request issuance of a replacement…”
Oath and signature – affiant signs in the presence of the notary.

Pro-tip: Agencies routinely refuse affidavits that omit serial numbers or that use phrases like “lost somewhere.” Be specific and attach supporting photos or photocopies if available.

4. Documentary Requirements (for notarization)

Two original government-issued IDs bearing photograph and signature (e.g., passport, driver’s license, PhilSys). Under the 2020 Notarial Rules, at least one must be “secure and free from alteration,” or the notary must refuse.
Community Tax Certificate (Cedula) – still requested by some local notaries for local tax recording.
Draft affidavit – printed on bond paper; some notaries provide templates for a fee.
Notarial fee – ranges ₱200 – ₱500 in Metro Manila; provincial rates may be lower but LRA-registered notaries may charge more for land-title related affidavits.
Supporting proof (agency-specific) – police or barangay blotter, loss-report form, letter of indemnity, newspaper publication (e.g., lost stock certificates).

5. Step-by-Step Procedure

Step	Action	Tips
1	Draft affidavit following the checklist.	Use precise dates, item codes, and attach photocopies if you still have an image of the item.
2	Set an appointment with a notary public (walk-in or online e-notary platform).	Verify notary’s Commission Number and expiry (posted in the office).
3	Present IDs; sign in the notary’s presence (wet signature or digital signature if e-notarized).	Notary must personally compare ID pictures with the affiant.
4	Notary records the act in the Notarial Register, stamps docket number, and issues Acknowledgment page.	Request at least three original notarized copies plus one for the notary.
5	Submit the affidavit to the concerned agency together with other loss-specific requisites.	Example: DFA also requires police report for stolen passports.
6	Follow through agency-specific replacement process (payment of fees, waiting period).	Keep one certified copy for future reference; validity is generally “current” (3–6 months).

6. Agency-Specific Nuances (2025 Rules)

Agency	Extra Requirements	Timeline / Fee
Land Transportation Office (LTO)	Police or barangay blotter + medical certificate if DL lost by reason of accident	Duplicate license released in 1 day; fee ≈ ₱472
Bangko Sentral ng Pilipinas (BSP) – lost passbook	Bank’s internal Indemnity Undertaking; 90-day publication in newspaper for large balances	Replacement after 90 days; fee depends on bank
DFA – lost passport (brown or maroon)	Police report + waiting period of 15 days before re-accepting applications	New passport fee: ₱950 (regular) / ₱1 200 (express)
BIR – lost TIN card	BIR Form 1905, copy of previous TIN card (if any)	Replacement in 1–2 weeks; minimal fee
PRC – lost ID	Duly notarized Affidavit of Loss + PRC ID renewal form	7–20 working days; fee ≈ ₱480

(Table reflects national guidelines; some regional offices impose additional steps.)

7. Electronic & Remote Notarization (Post-Pandemic)

Supreme Court Interim Rules on Remote Notarization (A.M. No. 20-07-04-SC) allow video-conference notarization under strict protocols.
The notary must retain a full audio-video recording and use electronic signatures and digital certificates.
Still not universally accepted by all government agencies; confirm first if the receiving office honors e-notarized affidavits.

8. Best Practices & Common Pitfalls

Draft early – Some agencies require the affidavit to be executed within 30 days of the date of loss.
Police/Barangay blotter – File within 24 hours for stolen items; required by insurers and most banks.
Indemnity undertaking – Financial institutions may demand a surety bond for high-value certificates.
Avoid templates with blanks – Many re-used PDF forms omit agency-specific phrases; tailor them.
Multiple affiants – For jointly owned property, all owners must execute or sign a Joint Affidavit.
Keep scanned copies – A PDF of the notarized affidavit can speed up future replacement requests.

9. Liability, Fraud, and Prescriptive Considerations

Perjury (Art. 183, RPC) – making willful and deliberate falsehood under oath; penalized by up to 2 years, 2 months & 1 day, plus fine.
Civil indemnity – If a bank suffers loss because an affidavit was false, affiant remains financially liable under tort law.
Prescriptive period – For lost negotiable instruments (e.g., checks) actions must be brought within 6 years (Art. 1145, Civil Code).

10. Sample Outline (for personal drafting)

REPUBLIC OF THE PHILIPPINES)
___________ CITY           ) S.S.

                         AFFIDAVIT OF LOSS

I, JUAN DELA CRUZ, of legal age, Filipino, single, and resident of
No. 123 Rizal St., Quezon City, after having been sworn in accordance
with law, depose and state THAT:

1. I was the lawful holder of BPI Savings Account Passbook No. 123456789,
   issued on 10 January 2023, bearing an outstanding balance of ₱25,432.15.

2. On or about 20 June 2025, while commuting from Makati to Quezon City,
   my backpack containing said passbook was stolen by unidentified persons.
   Efforts to locate the same through the bus company’s depot and Barangay
   Kamuning Police Sub-Station proved futile.

3. This Affidavit is executed to report the loss to BPI, request the
   issuance of a replacement passbook, and for all legal intents.

IN WITNESS WHEREOF, I have hereunto set my hand this 22 June 2025
in Quezon City, Philippines.

         (Sgd.) JUAN DELA CRUZ
         Affiant
         Passport No. P1234567A, valid until 04 Dec 2032

SUBSCRIBED AND SWORN… [Notarial block]

11. Frequently Asked Questions (FAQ)

Question	Answer
Does the affidavit expire?	Technically no, but most agencies only accept affidavits executed within the last 3–6 months.
Can I use one affidavit for multiple items?	Yes if items lost in the same incident; list all items in separate paragraphs.
Do minors need to execute an affidavit?	Their parent or legal guardian executes a Parent’s Affidavit of Loss on their behalf.
Is online notarization recognized?	Increasingly accepted, but verify with the receiving office before opting for e-notary.
What if I find the item later?	Immediately inform the issuing office to avoid double issuance and potential liability.

12. Quick Reference Fee Guide (Metro Manila, 2025)

Service	Typical Cost
Notarial fee – basic affidavit	₱200 – ₱500
Police blotter certification	₱100 – ₱150
Surety bond for lost stock certificate	1–3 % of face value
Newspaper notice (3 consecutive issues)	₱4 000 – ₱9 000

Bottom Line

A properly executed Affidavit of Loss is often the first—and indispensable—step toward reissuing official documents or absolving liability for lost property. Draft it with precision, support it with corroborating documents, and follow agency-specific directives to avoid costly delays or rejection. Lastly, remember that an affidavit is a sworn statement; treat it with the same seriousness as testimony in open court.