Affidavit of Loss in the Philippines
Requirements, Procedures, and Practical Guidance
1. What Is an Affidavit of Loss?
An Affidavit of Loss is a sworn written statement by a person (the affiant) declaring that a specific document, identification card, instrument, or object in their lawful possession has been lost, destroyed, or rendered unusable, and requesting that the issuer recognize the loss and issue a replacement. It is an evidentiary document—not the replacement itself—but nearly every Philippine government office, financial institution, and many private entities will require it before processing a re-issuance.
2. Legal Foundations
| Source | Key Points |
|---|---|
| Civil Code (Art. 1189, 1261 et seq.) | Loss can extinguish or suspend certain obligations; the Code recognizes loss “through fortuitous events” and requires proof. |
| 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC) | Governs form, personal appearance, identification, notarial register entries, and fee ceilings. |
| Revised Penal Code | False statements in a sworn document may constitute Perjury (Art. 183) or Falsification (Art. 171). |
| Documentary Stamp Tax (NIRC, Sec. 188) | Some agencies require ₱30 DST stamps on the affidavit. |
3. Typical Situations Requiring an Affidavit of Loss
| Sector | Common Lost Item(s) |
|---|---|
| Government IDs & Certs | Driver’s License (LTO), Passport (DFA), SSS/UMID Card, PhilHealth ID, PRC License, PSA Certificates, Voter’s ID/Voter’s Cert (COMELEC), BIR TIN Card |
| Banking & Finance | Passbook, Checkbook, Stock Certificate, Bond Certificate, ATM/Debit Card, Credit Card |
| Transportation | OR/CR of a vehicle, Plate Number, Conductor’s License |
| Insurance | Policy Contract, Official Receipts |
| Education & Employment | School Diploma/Transcript, Company ID, Service Record |
4. Essential Elements of the Affidavit
Title – “Affidavit of Loss” or a more specific variant (“Affidavit of Loss of Passport,” etc.).
Affiant’s Identifiers – Full name, nationality, civil status, age, residence, and sometimes occupation.
Authority Clause – Phrase “after having been duly sworn in accordance with law, depose and state:”
Detailed Narrative of Loss
- Description: exact name/number of document, issuing authority, date issued.
- Circumstances: date, place, manner (e.g., misplaced in transit, stolen in a pick-pocket incident, destroyed by fire/flood).
- Diligence: efforts taken to locate or recover it.
Purpose Clause – Request for recognition of loss and issuance of replacement/cancellation of liability.
No Fault Statement – Affirmation that the document “has not been found, used, or pledged” and “was not confiscated for any violation.”
Verification & Oath – Jurat signed before a notary public; acknowledges truthfulness under penalty of law.
Affiant’s Signature – Must match valid ID specimens.
Notarial Section – Venue, date, notary’s signature, seal, roll number, commission details, and notarial register entry.
5. Formatting & Documentary Requirements
| Requirement | Notes |
|---|---|
| Paper | Standard A4 or legal-size white bond paper. |
| Language | English or Filipino (use the language best understood by the affiant). |
| Number of Copies | At least two originals; many agencies require the original plus one certified true copy. |
| Competent Evidence of Identity | Present two government IDs, or one ID and one credible witness; IDs must be current and bear photo & signature. |
| Documentary Stamp Tax | Affix a ₱30 DST on each original when demanded (common for banking and corporate filings). |
| Optional Enclosures | Photocopy of lost document (if available), police report (if loss involves theft/robbery), incident report (for employer/school losses). |
6. Notarization Procedure, Step-by-Step
- Draft the affidavit (you may write it yourself, use an office template, or have a lawyer prepare it).
- Appear personally before a duly commissioned notary public in the same province or city where you reside or where the document will be used.
- Present IDs for identity verification and sign the affidavit in the notary’s presence.
- Pay the fee. The maximum for a simple jurat is usually ₱200–₱500, but local IBP chapters issue fee schedules.
- Receive your notarized copies. Check that the notary’s seal, signature, roll number, and page are complete.
- Journal Entry: Notary must enter details in the notarial register, including the IDs presented. Keep your receipt.
7. Agency-Specific Follow-Through
Government Offices
| Agency | Extra Requirements / Notes |
|---|---|
| LTO (Driver’s License) | File Affidavit of Loss + apply for Duplicate License; police report if lost via theft; pay ₱472.63 (as of 2025). |
| DFA (Passport) | Affidavit + Police Report + Loss Declaration Form; 15-day clearing period before re-issuance. |
| SSS/GSIS/UMID | Affidavit + Application for Card Replacement; fee ₱200 (SSS). |
| BIR (TIN Card) | Affidavit + BIR Form 1905; police report optional. |
| PSA (Civil Registry Cert) | Affidavit rarely needed; instead, file a request for a new copy. |
Banks & Finance
- Passbooks/Certificates often require the affidavit, bank-generated loss report form, and a surety bond if the instrument involves negotiable value (e.g., time deposit certificates, manager’s checks).
Corporate or SEC Filings
- Replacement of lost stock certificates includes the affidavit, board resolution, publication of notice in a newspaper, and posting of bond under the Revised Corporation Code.
8. Validity Period
The affidavit itself has no statutory expiration, but most issuers deem a notarized document “fresh” only within 30–90 days of notarization. Check each agency’s internal circular.
9. Costs to Anticipate
| Item | Typical Range |
|---|---|
| Drafting (optional lawyer’s fee) | ₱500 – ₱2,000 |
| Notary Fee (jurat) | ₱200 – ₱500 |
| Documentary Stamp (per original) | ₱30 |
| Replacement / Processing Fees | Depends on agency/bank; ₱100 – ₱2,500+ |
| Surety Bond (if required) | 1–2 % of instrument value |
10. Penalties for False Affidavits
- Perjury (Art. 183 RPC) – Up to six months and one day to two years and four months imprisonment, plus fine.
- Falsification of Documents (Art. 171 par. 2, RPC) – Prisión correccional (six months and one day to six years) and possible disqualification.
- Administrative Sanctions – Agencies may blacklist or impose civil liability for losses incurred.
11. Practical Tips & Common Pitfalls
| Do’s | Don’ts |
|---|---|
| ✦ State facts chronologically and clearly. | ✗ Don’t exaggerate or speculate about the loss. |
| ✦ Attach photocopies or proof of ownership. | ✗ Don’t reuse an old affidavit; prepare a fresh one. |
| ✦ Keep extra notarized copies for future needs. | ✗ Don’t sign before seeing the notary; it voids the jurat. |
| ✦ For stolen items, secure a police blotter for added credibility. | ✗ Don’t forget DST when an agency explicitly asks for it. |
| ✦ Use e-notarization only if the receiving agency accepts it. | ✗ Don’t delegate appearance to a representative unless a Special Power of Attorney authorizes it. |
12. Sample Simple Template
Republic of the Philippines [City/Province]
AFFIDAVIT OF LOSS
I, [Name], Filipino, of legal age, [civil status], and with residence at [address], after having been duly sworn in accordance with law, depose and state:
- That I am the lawful owner/holder of one (1) [describe document/item precisely, incl. serial or account number], issued by [issuing office/bank] on [date];
- That on or about [date] at [place], said document was lost when [brief narrative of circumstances];
- That despite diligent efforts to locate the same, it remains missing and beyond recovery;
- That I executed this Affidavit to attest to the foregoing facts and to request the [issuing office/bank] to cancel the lost document and issue a replacement in my favor.
IN WITNESS WHEREOF, I hereunto set my hand this ___ day of __________ 20__, in [City, Philippines].
[Affiant’s Name]
SUBSCRIBED AND SWORN to before me this ___ day of __________ 20__, affiant exhibiting to me his/her [ID type & number], valid until __________.
Doc. No. ___; Page No. ___; Book No. _; Series of 20.
13. Frequently Asked Questions
Is a police report mandatory? Only if the loss resulted from theft, robbery, or other crime; some agencies (e.g., DFA for passports) require it.
Can I authorize someone to file for me? Yes, through a notarized Special Power of Attorney, plus that person’s valid ID.
What if I recover the lost document after executing the affidavit? Inform the issuing authority immediately; using both the old and new document can expose you to liability.
Is electronic notarization allowed? Yes, under Supreme Court Interim Rules on Remote Notarization (A.M. No. 20-12-01-SC), but acceptance still varies by agency.
Can foreigners execute an affidavit of loss? Yes, provided they present valid “competent evidence of identity” and the document was issued in the Philippines or recognized locally.
14. Conclusion
An Affidavit of Loss is straightforward but must be truthful, precise, and properly notarized. Fraudulent or careless affidavits invite criminal penalties and processing delays. Always confirm the latest in-house rules of the entity that will receive the affidavit, and seek professional advice for high-value financial instruments or complex corporate matters.
Disclaimer: This article provides general information only and does not constitute legal advice. Laws and agency regulations may change; consult a qualified Philippine lawyer or the relevant issuing authority for specific concerns.