Fees for Oath‑Taking Ceremonies of Elected Officials in the Philippines A Comprehensive Legal Guide
1. Why Oath‑Taking Matters
The 1987 Constitution requires every public officer—from the President down to the smallest barangay kagawad—to “take an oath or affirmation to faithfully and conscientiously fulfill” the duties of office (Art. XI §1; see also Art. VI §18 for legislators and Art. VII §5 for the President and Vice‑President). The oath is both a condition precedent to assumption of office and an ongoing reminder of accountability. Because it is a juridical act, ancillary charges (fees, taxes, incidental expenses) are regulated by statute, administrative circulars, and professional rules.
2. Who May Administer, and When Fees Arise
| Authorized Officer | Source of Authority | May Collect a Fee?* | Notes |
|---|---|---|---|
| Chief Justice, Associate Justices | Const. Art. VIII §4(1) | No (public function) | Customarily administers presidential oath without fee. |
| Judges of regular courts | Admin. Code of 1987, Book IV, Title I‑B §26 | No (public function) | May charge under Notarial Rules only if acting in a private capacity. |
| Any public official authorized to administer oath (e.g., governors, mayors, barangay chairpersons) | Admin. Code of 1987 §41 | No (public function) | Cannot demand or receive consideration for performing an official act. |
| Notary Public | 2004 Rules on Notarial Practice (A.M. No. 02‑8‑13‑SC) | Yes, up to the maximum in the IBP‑approved schedule | An oath (jurat) is a notarized act; the fee is a professional charge, not a government levy. |
*Charging more than what the law or the Integrated Bar of the Philippines (IBP) schedule allows may constitute administrative or criminal liability (Art. 213, Revised Penal Code on indirect bribery; Canon 20, Code of Professional Responsibility).
3. Governing Instruments on Fees
2004 Rules on Notarial Practice – §4 (b)(1) defines a jurat; §1 (b) Rule III requires fees to follow an IBP‑approved “reasonable schedule.”
IBP Board of Governors Fee Schedule – Most chapters cap an ordinary jurat between ₱100 – ₱200; Metro Manila’s prevailing cap is ₱200.
National Internal Revenue Code (NIRC) – §188 imposes a ₱30 documentary‑stamp tax (DST) on “certificates or oaths.” §199(a) exempts instruments “made or issued by officers of the National Government” in the performance of official duties, so a notarized oath executed purely for government filing (e.g., COMELEC Form CE‑Oath‑001) is DST‑exempt; a privately notarized transcript for personal publication is not.
Local Government Code (LGC, R.A. 7160) –
Regulatory Fees (Title I, Book II §§147‑153). An LGU may pass an ordinance fixing “service fees or charges” for the use of local facilities (e.g., municipal gym) provided:
- the fee approximates the cost of service (Sec. 153);
- public hearings are held;
- it is recorded in the revenue ordinance and published (§188).
Prohibitions – LGUs may not impose a “tax on the exercise of a constitutional right” (Sec. 133(j)). An oath‑taking fee per se would likely fall under this prohibition; what an LGU may legitimately charge is a facility‑rental or documentation fee, not a fee for the oath itself.
COA Issuances –
- COA Circular 2012‑003 (“Disbursements for Representation and Entertainment”) classifies mass oath‑taking banquets as representation; expenses must be “reasonable, necessary, and not lavish.”
- COA Decision Nos. 2014‑223, 2018‑090 disallowed cash perks and commemorative watches distributed during mayoral oath‑taking, emphasizing the Anti‑Graft rule against “unnecessary expenses.”
DBM & Austerity Measures – Administrative Order No. 103 (2004) and DBM Budget Circular No. 2013‑2 limit spending on ceremonies and require “simple rites.”
DILG Memorandum Circulars –
- MC 2013‑80 and MC 2018‑62 enjoin LGUs from collecting any fee from barangay and Sangguniang Kabataan officials for their group oath‑taking and direct that expenses be “borne personally or through voluntary private sponsorship, not LGU funds” unless appropriated by ordinance.
4. Typical Fee Scenarios and Their Legality
| Scenario | Legal Basis to Charge | Typical Amount | Caveats |
|---|---|---|---|
| Individual notarization before a private notary | Notarial Practice + IBP schedule | ₱100–₱200 per jurat | DST ₱30 may apply unless exempt. |
| Mass oath‑taking in city coliseum (venue owned by LGU) | LGC §153 (facility use) | ₱1,000–₱5,000 per LGU ordinance | Must be cost‑based, not profit. No fee if LGU waives or if ceremony is “official function.” |
| Printing of commemorative certificates | LGC §153 | Actual printing cost | Cost must be in approved budget; may be sourced from candidate’s private funds. |
| Catered reception using public funds | COA Circ. 2012‑003 | Within “representation & entertainment” cap (usually 3% of MOOE) | COA disallows “lavish” fare; liquor and tokens usually disallowed. |
| Oath administered by a judge in chambers | Judiciary’s inherent power | None | Judges traditionally refuse fees for official oaths. |
5. Jurisprudence & Audit Rulings
| Case / COA Decision | Gist | Take‑Away |
|---|---|---|
| Ombudsman v. Andaya (G.R. 205147, 13 Jan 2016) | Municipal officials collected “oath‑taking fees” without an ordinance; charged with Grave Misconduct. | Fees require statutory or ordinance authority. |
| COA Decision 2020‑302 (Province of X) | ₱1.2 M spent on hotel ballroom for governor’s mass oath disallowed as “unnecessary and extravagant.” | Public funds must be used judiciously; a government hall would have sufficed. |
| People v. Dizon (G.R. 200888, 10 Apr 2019) | Notary overcharged for jurats and issued blank notarized forms; convicted of estafa & violation of Notarial Rules. | Overcharging & malpractice have criminal, civil, administrative consequences. |
6. Administrative Requirements Before Collecting or Spending
- Revenue Ordinance: Sanggunian must enact, after public hearing, and publish fee schedule (LGC §§187‑188).
- Barangay Budget: For barangay‑funded ceremonies, the activity must be in the Annual Investment Program; otherwise, pass a supplemental budget.
- Procurement: If LGU rents a venue or procures food, R.A. 9184 (Government Procurement Reform Act) applies. Small Value Procurement may be used if within ₱1 M threshold.
- COMELEC Limitations: During election ban periods, mass oath‑taking may be construed as a political rally; COMELEC Resolutions 10924/10944 (2022) ban fund releases 45 days before and after election except for regular salaries and routine services.
- Receipt & Remittance: All collections must be receipted (Sec. 305 LGC) and remitted to the local treasury; trust funds for venue fee sharing require a trust receipt.
7. Compliance Checklist for Organizers
| ✔ | Requirement |
|---|---|
| Obtain a written appointment of the administering officer (if not obvious). | |
| Verify IBP‑approved notarial fees or confirm that the officer is acting in official capacity (no fee). | |
| If the LGU will charge a facility fee, secure certified true copy of the revenue ordinance and official receipt form. | |
| Check if documentary‑stamp tax applies; affix DST stamp if not exempt. | |
| Ensure expenses are in the approved budget and AIP; observe COA Representational caps. | |
| Avoid lavish food, souvenirs, or cash gifts; COA will issue a Notice of Disallowance. | |
| Keep attendance sheets, invoices, and photos for COA post‑audit. | |
| If ceremony is within the election spending ban, request COMELEC exemption if public funds are involved. |
8. Practical Tips for Elected Officials
- Opt for public venues (Session Hall, covered court) to eliminate rental fees.
- Group oath‑taking lowers notarial or documentation costs.
- Personal sponsorship is permitted, but be mindful of the “gift‑giving” optics under the Anti‑Graft and Corrupt Practices Act (R.A. 3019).
- File the Statement of Contributions and Expenditures (SOCE) first; COMELEC will not recognize the assumption of office without it (Sec. 14, R.A. 7166).
- Keep the program simple; the COA and DILG have repeatedly flagged extravagant oath‑taking rites.
9. Penalties for Violations
| Violation | Possible Liability |
|---|---|
| Collecting unauthorized oath‑taking fees | Administrative: Grave Misconduct; Criminal: Art. 217 or 213 RPC (Malversation/Indirect Bribery); Civil: Return of amounts + interest. |
| Spending public funds for lavish ceremonies | COA Notice of Disallowance → refund + 12% interest; administrative sanctions under the Revised Rules on Administrative Cases in the Civil Service (RRACCS). |
| Overcharging notarial fees | Suspension or revocation of notarial commission; disciplinary action under the Code of Professional Responsibility; criminal estafa. |
| Failure to affix DST | Compromise penalty + surcharge (Sec. 248 NIRC). |
| Conducting ceremony during election ban with public funds | Election offense (Sec. 261(i), Omnibus Election Code) punishable by 1–6 years, perpetual disqualification, forfeiture of right to vote. |
10. Conclusion
In the Philippines, no one may impose or collect a fee for the oath itself—the act is a constitutional and statutory duty performed gratis by authorized public officers. Legitimate costs arise only from ancillary services (notarial jurat, DST, venue or certificate preparation), each of which is governed by specific rules:
- Notarial charges follow the IBP schedule.
- Documentary‑stamp tax is ordinarily ₱30 but many official oaths are exempt.
- Local fees must stem from a duly enacted ordinance and merely recover costs.
- Public spending on ceremonies must obey COA’s “necessary, reasonable, and not lavish” standard.
Understanding these layers will help newly elected officials—and the LGUs assisting them—avoid audit disallowances, administrative sanctions, or worse. Keep it simple, transparent, and within the four corners of the law, and the oath‑taking will be as solemn (and controversy‑free) as the Constitution intended.
This article is for general educational purposes only and does not constitute legal advice. For specific situations, consult the relevant statutes, circulars, and a qualified Philippine lawyer or accountant.