The Affidavit in a Deed of Absolute Sale: Why It Exists and Who Pays for It
In Philippine real-estate practice, the core document is the Deed of Absolute Sale (DOAS)—the bilateral contract by which ownership passes from seller to buyer once notarized and registered. An affidavit is a separate, sworn statement that is annexed to or executed alongside the deed whenever the parties (or the notary) need to place certain facts on record that do not properly belong in the deed’s dispositive clauses—e.g.,
- confirmation that the seller is of legal age and single;
- a declaration that no agents or brokers were involved;
- explanation of a clerical error in the owner’s duplicate title;
- a sworn statement of the property’s actual use (required by some LGUs for tax zoning); or
- proof that the seller’s spouse consents to the sale of conjugal property.
Because an affidavit is a stand-alone instrument—it is notarized, has its own jurat, and bears its own documentary stamp—there are separate costs to factor in. Below is a consolidated guide to every peso you might spend, who usually shoulders it, and the legal bases for each charge.
1. Notarial Fees
| What drives the fee? | Typical range* | Legal basis / practice note |
|---|---|---|
| Basic acknowledgment or jurat | ₱300 – ₱500 per affidavit (Metro Manila); as low as ₱100 in rural areas | 2004 Rules on Notarial Practice give Judges authority to approve a schedule of fees for each notary public. Most Executive Judges adopt the Integrated Bar of the Philippines (IBP) suggested schedule, which pegs a single-page affidavit at ₱300. |
| Additional pages | ₱50 – ₱100/page | Same source; notaries may charge per sheet or per annex. |
| Travel or outside-office notarization | ₱500 – ₱2,000 (flat) plus transport | Sec. 12(c) of the 2004 Rules authorizes higher fees if the notary leaves his/her office. |
*These are customary figures as of 2025. The schedule is a ceiling; notaries can charge less but not more without court approval.
Who pays? Unless the parties agree otherwise, each party who benefits from the affidavit—usually the seller—pays the notarial fee, in keeping with the Civil Code principle that a debtor bears expenses of performance (Art. 1167 in relation to Art. 1308).
2. Documentary Stamp Tax (DST) on the Affidavit—₱30 flat
- Rate & Rule – Under Sec. 188, National Internal Revenue Code (NIRC), a certificate or oath “required by law or by rules of court” is subject to ₱30 DST. The affidavit for a DOAS squarely falls within this description.
- Payment Method – Most notaries affix a BIR documentary stamp worth ₱30 right on the affidavit and factor the amount into the notarial fee. (If the office uses eDST, the QR-stamped proof of payment is printed and attached.)
Who pays? The affiant—the person swearing to the affidavit—pays the DST.
3. Optional Certification or Annotation Fees
Some Registry of Deeds (RoD) or Local Government Units require the affidavit to be annotated on the title or entered into the tax declaration file. Charges differ by locality:
- RoD annotation fee – ₱50 – ₱200
- Municipal Assessor stamping – ₱50 – ₱100
These are fixed administrative fees set by local ordinances and collected upon presentation of the deed package during registration or tax declaration updating.
4. Lawyer’s Drafting or Consultation Fee (if any)
If the affidavit is drafted by a lawyer rather than the notary (many lawyers are both), the professional fee is a separate matter governed by Canon 20 of the Code of Professional Responsibility: Lawyers shall charge only fair and reasonable fees. Factors include novelty, time, amount involved, and client’s capacity. Typical ranges:
| Affidavit complexity | Drafting fee | Remarks |
|---|---|---|
| Simple, standard form | ₱1,000 – ₱3,000 | E.g., affidavit of marital status, correction of typographical error |
| Moderately complex (multiple declarants, property description, exhibits) | ₱3,000 – ₱7,000 | Includes review of title, attachments |
| Highly specialized (e.g., affidavit of loss of certificate of title, with petition for issuance of new owner’s duplicate) | ₱10,000 + | May be billed hourly or lump-sum |
Most middle-class transactions proceed on template affidavits where the notary’s office supplies the form, so the separate “lawyer’s fee” category often does not arise.
5. Incidental Costs Often Confused with the Affidavit Cost
| Cost item | Statutory/Regulatory basis | Who normally pays? | Notes |
|---|---|---|---|
| Deed of Absolute Sale notarization | Same fee schedule as in §1 but calculated on value‐based brackets; e.g., 1% of first ₱100,000, 0.5% of excess | Seller per usual practice | Some notaries charge a flat ₱1,000 – ₱2,000 for low-value transfers. |
| Capital Gains Tax (CGT) – 6 % of higher of zonal value or selling price | Sec. 24(D), NIRC | Seller | Due within 30 days of notarization |
| Withholding Tax on Sale of Ordinary Asset (if seller is a business) | Sec. 2.57.2, Rev. Regs. 2-98 | Seller | 1.5 % to 6 % depending on asset classification |
| Documentary Stamp Tax on DOAS – 1.5 % | Sec. 196, NIRC | Buyer | Paid via BIR Form 2000-OT |
| Transfer Tax (Provincial/City) – 0.5 % of FMV or price; 0.75 % in Metro Manila | Local Government Code (Sec. 135) | Buyer | Due within 60 days of execution |
| Registration Fee (RoD) – graduated; ~0.25 % + entry fee | LRA Circular No. 35-2014 | Buyer | Payable upon lodgement of documents |
These are not part of the affidavit cost but appear in cost breakdowns for a title transfer, causing confusion among first-time sellers and buyers.
6. Practical Costing Scenario
Imagine a condominium unit in Quezon City sold for ₱3,000,000. The seller executes an Affidavit of No Encumbrance to accompany the deed. Estimated out-of-pocket expenses for the affidavit alone:
- Notarial fee (single-page) – ₱500
- DST on affidavit – ₱30
- Photocopying, printing, office supplies – ₱50
- RoD annotation fee (if required) – ₱150
Total: ≈ ₱730
Contrast this with the entire transfer package (CGT, DST on sale, transfer tax, registration fee, etc.), which can exceed ₱300,000 for the same transaction.
7. Cost-Saving Tips & Compliance Reminders
- Bundle with the deed – Many notaries will reduce the affidavit fee or waive page add-ons if you also have them notarize the DOAS.
- Ask for the approved fee poster – Under the Notarial Rules, the notary must post an updated fee schedule in a conspicuous place; you can insist on the posted rate.
- Keep original receipts – The Bureau of Internal Revenue sometimes audits DST compliance; retaining ORs and eDST printouts speeds up clearance.
- File within deadlines – Late payment of CGT, DST, or transfer tax triggers surcharges (25 %), interest (12 % per annum), and compromise penalties—vastly outweighing the affidavit’s modest cost.
8. FAQs
Q : Can I draft the affidavit myself to save drafting fees? Yes, as long as the facts are true and you sign it personally before the notary. But errors in property description or title reference can delay registration and cost more to fix than a lawyer’s drafting fee.
Q : Are multiple affidavits cheaper if notarized together? Usually the notary charges per document. Some offices give a discount on the second and third affidavits if executed by the same affiant in one sitting—ask politely.
Q : Is the ₱30 DST waived for senior citizens or PWDs? No. The NIRC grants no DST exemptions based on age or disability. Only certain government documents enjoy DST exemption under special laws (e.g., socialized housing).
Q : Must the affidavit be registered with the RoD? Only if the affidavit affects “the legal status of the title” (e.g., Affidavit of Reconstitution, Affidavit of Loss of Owner’s Duplicate). Routine affidavits, such as marital status or no-broker declarations, stay in the notary’s protocol and your personal files.
9. Key Takeaways
- The affidavit cost boils down to notarial fee + ₱30 DST + minor administrative charges, commonly under ₱1,000.
- These fees are separate from the value-based taxes and fees that dominate the overall cost of transferring real property.
- Confirm fees against the posted schedule of the notary public and ensure timely payment of all statutory taxes to avoid penalties.
With these numbers and rules in mind, you can budget realistically, allocate expense responsibilities in your sales contract, and keep the title transfer on schedule.