Assessing the request
The user is asking for a legal article on the cost of statutory declarations in the Philippines. I shouldn’t use any tools that could pull in information from the web, so I’ll rely on internal knowledge up to my 2025 cutoff. My goal is to create a thorough article, but it should be concise within that framework. I should also ask myself: does the user need a document to iterate on? That’s something I should decide based on the format they want.
Evaluating deliverable format
The user’s request for a "legal article" suggests they want a well-structured, thorough piece of content. I don't need to create a document just yet, as the user didn’t ask for iterative editing or a doc file. It’s better to respond with a detailed answer in chat. I’ll explain statutory declarations in the Philippines, covering all relevant fees, taxes, and legal processes, ensuring it’s comprehensive but also aligned with legal standards. I'll include references to notarial rules and local ordinance.
Thought for 49 seconds
Cost of a Statutory Declaration in the Philippines
A practitioner-oriented guide to every peso, tax, and practical variable behind a sworn statement
1. What counts as a “statutory declaration” in Philippine practice?
In Philippine legal parlance a “statutory declaration” is treated the same way as an affidavit or sworn statement—a written narration of facts, executed under oath before a person authorized to administer oaths (usually a notary public or, outside the country, a Philippine consular officer). The document’s validity therefore hinges on compliance with:
- The 2004 Rules on Notarial Practice (A.M. No. 02-8-13-SC, as amended)
- The National Internal Revenue Code (NIRC) of 1997, §188 (Documentary-stamp tax on “oath or affirmation”)—last adjusted by Republic Act No. 10963 (TRAIN Law) in 2018
- Local Integrated Bar of the Philippines (IBP) chapter schedules of notarial fees
- The DFA Foreign Service Circular on consular fees (when executed abroad)
2. The five cost components
| # | Cost head | Typical amount (₱ or US$) | Authority / practice note |
|---|---|---|---|
| 1 | Notarial fee | ₱100 – ₱300 per document in most cities; can rise to ₱500+ for multi-page or multi-signatory instruments | 2004 Rules let IBP chapters fix ceilings; each chapter publishes its own schedule (e.g., IBP Makati 2023: ₱200 base rate) |
| 2 | Documentary-stamp tax (DST) | ₱30 per original instrument | NIRC §188 as amended by RA 10963; payable via BIR Form 2000 or by affixing physical “P30 DST” stamps |
| 3 | Lawyer’s drafting / consultation fee (optional) | ₱500 – ₱5,000+ depending on complexity, urgency, and lawyer seniority | Governed by Canon 20, Code of Professional Responsibility—quantum meruit & agreement with client |
| 4 | Consular notarization fee (if signing abroad) | US$25–US$30 per document (plus courier, if any) | DFA Foreign Service Circular No. 59-12 (2012) & subsequent adjustments—rates vary by post & currency |
| 5 | Incidental costs | Photocopy ₱2/page, apostille ₱100, translation ₱500/page, courier ₱150+, etc. | Market-driven; add if required by receiving agency |
Quick arithmetic (domestic signing, single page, self-prepared): ₱100 notarial fee + ₱30 DST ≈ ₱130 out-of-pocket.
3. How each cost is actually paid
| Step | What happens | Who receives the money |
|---|---|---|
| 1 | Drafter buys a P30 DST stamp at a BIR-accredited reseller or pays DST through BIR eFPS/eBIR (Form 2000-OT) | Bureau of Internal Revenue |
| 2 | Declarant appears before notary public with ID, original and copies, and affixes DST stamp(s) (if physical) on each original | Notary collects notarial fee; also ensures DST is affixed/cancelled |
| 3 | Notary administers oath, signs, seals, enters detail in Notarial Register | — |
| 4 | If the document will be used abroad, it is taken to the DFA-OCA (apostille) or relevant embassy (legalisation) | DFA/foreign mission collects apostille or consular fees |
4. Cost modifiers you should watch
| Modifier | Effect on price |
|---|---|
| Number of pages or exhibits | Some notaries charge per page after page 2 (₱20–₱50 per extra page) |
| Number of principal signatories | Extra ₱50–₱150 per additional affiant (more journal entries & seals) |
| Location | Metro Manila tends toward the upper end; small-town lawyers may charge ₱50–₱150 |
| Urgency / outside business hours | “Rush” or weekend notarization can double the fee |
| Indigency | Public Attorney’s Office (PAO) or law school legal-aid clinics notarize for free (no notarial fee and the DST is waived under NIRC §199[b]) |
5. Common misunderstandings (and the reality)
| Myth | Reality |
|---|---|
| “The ₱30 DST is included in the notary’s fee.” | By law the DST is a separate tax; some notaries ask clients to produce the stamp, others buy it on the client’s behalf and add the ₱30 to the bill. |
| “Any lawyer can notarize anywhere.” | A notary may only act within the territorial jurisdiction of the RTC that commissioned them, and only while their notarial commission and attorney’s IBP dues are current. |
| “If I already paid DST on the original, I don’t need to pay on the copy.” | Correct—DST is imposed per original instrument; certified true copies do not attract a second DST. |
| “Affidavit of loss / damage is DST-exempt.” | False (unless executed by an indigent under §199[b]). All oaths and affirmations fall under §188. |
6. Penalties for skimping on the DST
- Surcharge: 25 % of the basic tax (50 % if fraudulent)
- Interest: 20 % per annum, computed from the date the tax should have been paid
- Additional fine: ₱5,000–₱10,000 and/or imprisonment (NIRC §264)
Notaries who knowingly notarize without DST risk administrative sanction—including revocation of their commission under the 2004 Rules.
7. Practical cost ranges (2025 snapshot)
| Scenario | Total out-of-pocket |
|---|---|
| Simple declaration, Manila CBD, daylight hours | ₱100–₱300 (notary) + ₱30 (DST) = ₱130–₱330 |
| Complex multi-page statement (5 pp, 2 signatories) | ₱300–₱600 notary + ₱30 DST = ₱330–₱630 |
| Abroad, e.g. New York PH Consulate | US$25–30 consular fee ≈ ₱1,400–₱1,700 (plus courier if mailed) |
| Indigent client via PAO | ₱0 |
8. Tips for keeping the bill low
- Draft it yourself using an online template or community legal-aid resource.
- Consolidate statements—one affidavit with numbered paragraphs is cheaper than several single-issue affidavits.
- Schedule during office hours to avoid rush premiums.
- If you qualify as indigent (income ≤ minimum wage + no real property > ₱300 k), visit PAO or a law school legal-aid clinic for gratis service.
- Retain the original receipt for the DST—some agencies accept this in lieu of the physical stamp.
9. Bottom line
For most Filipinos the hard cost of a statutory declaration executed locally in 2025 remains under ₱350—a ₱30 fixed tax plus a notarial fee that the Supreme Court’s 2004 Rules still keep relatively modest. The figure balloons only when (a) drafting assistance, (b) overseas consular action, or (c) ancillary steps like apostille and translation come into play. Knowing each component—and the legal basis behind it—lets you budget accurately, avoid penalties, and push back when overcharged.