On 15 November 2024, Memorandum dated 15 November 2024 (Re: Compliance of All Notaries Public on the Payment of Documentary Stamp Tax)was issued, reminding, among others, all notaries public to strictly comply with paragraph 2, Section 201 of the National Internal Revenue Code of 1997, which provides, among others, that no notary public shall add his jurat or acknowledgment to any document subject to documentary stamp tax, unless the proper documentary stamps are affixed thereto.
Questions were thus raised as to which documents should be covered by the foregoing requirement. Many opined that it only pertained to tax-related documents. However, there were others who opined that all documents are covered by the foregoing rule. Thus, to be prudent, all notaries affixed documentary stamps to all instruments affirmed, sworn to, or acknowledged before them.
However, just recently, in a Memorandum dated 3 July 2025, it was stated that the said Memorandum dated 15 November 2024 was being withdrawn and subject to further review and evaluation. It thus appears that at present and in the meantime, notaries public need not affix documentary stamps to all instruments being subject of their notarial acts.