Atty. Diana Cuibillas, CPA - Notarial Office

14/02/2026

HAPPY VALENTINE’S DAY!💞

Wishing you a day filled with love, laughter, and zero grounds for litigation.😉 Happy Valentine’s Day from our team to yours.💖

11/02/2026

DOAS vs. Donation vs. EJS: Which Document Do You Actually Need?

Transferring a land title isn't a "one-size-fits-all" process. Choosing the wrong document can lead to legal headaches or unnecessarily high tax bills. Here is a quick breakdown of the three most common methods in the Philippines:

1. Deed of Absolute Sale (DOAS)

* When to use: When you are buying or selling property for a price.
* The Tax Hit:
-Capital Gains Tax (CGT): 6% of the selling price or market value or zonal value (whichever is highest).
-Documentary Stamp Tax (DST): 1.5%.

Note: Usually, the seller pays the CGT, while the buyer pays the DST and transfer fees, but this can be negotiated in the contract.

2. Deed of Donation

* When to use: When giving property for free (usually between family members) out of "love and/or liberality."
* The Tax Hit:
-Donor’s Tax: 6% of the property value (in excess of ₱250,000 per year is taxable).

Warning: Unlike a Sale, a Donation may be contested by other "compulsory heirs" if it impairs their future inheritance (legitime).

3. Extrajudicial Settlement of Estate (EJS)

* When to use: When the owner has passed away, and the heirs want to divide the property among themselves without going to court.
* The Tax Hit:
-Estate Tax: 6% of the value of the property at the time of death.
* Requirement: This requires a formal publication in a newspaper for three consecutive weeks.

Before signing any document, ensure the Title (TCT/CCT) is clean and the Tax Declaration is updated. A mistake in the document type could mean paying the wrong tax and getting stuck at the BIR or Registry of Deeds.

15/01/2026

07/12/2025

Honored and deeply grateful to have been invited by the Human Settlements and Urban Development (HSUD) Region V Dhsud Bicol to serve as a Resource Speaker for the Homeowners Association Summit 2025. During the session, I delivered an extensive discussion on the registration procedures, tax compliance responsibilities, and tax exemption qualifications that Homeowners Associations must understand and observe.

The engagement provided a meaningful platform to exchange insights on how associations can strengthen internal controls, uphold transparency, and ensure adherence to regulatory requirements. It was also an opportunity to emphasize the value of responsible governance and accurate tax administration in building trustworthy, well-managed, and community-empowering organizations.

I am truly thankful for the warm reception and the commitment of the participants to continuous learning and good governance.

24/11/2025

📌 Enrollment Preparation Reminder

It’s never too early to get ready for the next enrollment period!
Some documents may require notarization, such as:
• Affidavit of Loss – for missing report cards or IDs
• Special Power of Attorney – if someone else will enroll your child
• Affidavit of Low Income
• Affidavit of Guardianship – for student guardianship arrangements

Preparing early helps you avoid delays when enrollment season begins.

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17/11/2025

MYTH vs FACT ⚖️

❌ Myth: Any lawyer can notarize documents anywhere.
✅ Fact: A lawyer can only notarize within their official jurisdiction, where they are commissioned as a notary public.

This rule protects the integrity and legality of every notarized document.

💡 Stay informed — follow this page for more legal insights and notarial facts.

12/11/2025

Honored to have been invited by the Bicol Region General Hospital and Geriatric Medical Center to their Orientation and Benchmarking Event to discuss the DATA PRIVACY ACT OF 2012 and share best practices in upholding data privacy and confidentiality for both patients and employees.

It was a truly meaningful exchange on how healthcare institutions can strengthen trust and ensure legal compliance through responsible data governance. 💙

10/11/2025

: Can a notarized document expire?

Answer: The notarization itself does not expire.

But the purpose of the document may have a time limit, depending on where it’s submitted.

Example: some affidavits are valid only within 1 year for school or government use.

Always check with the requesting office to be sure.

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03/11/2025

that Notarization isn’t just a stamp.

It gives your document authenticity and legal weight.

Here are some of the reasons why it matters:
✅ Verifies the identity of signatories
✅ Deters fraud and forgery
✅ Provides Presumption of Regularity and Authenticity
✅ Gives the Document Public Faith and Credibility
✅ Facilitates Registration with Government Offices

Stay informed and protect your rights.

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25/10/2025

It was a great honor to have been invited by the PICPA-Philippine Institute of Certified Public Accountants – Camarines Sur Chapter as one of the speakers in their seminar, Breaking Down Latest Tax Reforms Seminar to discuss the Ease of Paying Taxes (EOPT) Act and its Implementing Regulations.

Thank you to all the CPAs, practitioners, and professionals who attended and actively participated in the discussion. Your engagement and thoughtful questions made the session both meaningful and dynamic.

The EOPT Act represents a new era of transparency, simplification, and modernization in our tax system, and I’m glad to have been part of a learning space that empowers professionals to adapt and lead this change.

Special thanks to PICPA CamSur for the warm welcome and the opportunity to share knowledge with our local accounting community. 💼📚

21/10/2025

[𝐏𝐈𝐂𝐏𝐀 𝐂𝐚𝐦𝐚𝐫𝐢𝐧𝐞𝐬 𝐒𝐮𝐫 𝐖𝐞𝐛𝐢𝐧𝐚𝐫 𝐏𝐚𝐜𝐤𝐚𝐠𝐞 𝟐𝟎𝟐𝟓]💻📚

🗓 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟮𝟰–𝟮𝟱, 𝟮𝟬𝟮𝟱 |𝟭𝟮:𝟯𝟬–𝟱:𝟯𝟬 𝗣𝗠
💻 𝗢𝗻𝗹𝗶𝗻𝗲 𝗪𝗲𝗯𝗶𝗻𝗮𝗿 | 𝗖𝗣𝗗-𝗔𝗰𝗰𝗿𝗲𝗱𝗶𝘁𝗲𝗱

Join us for a 𝘁𝘄𝗼-𝗱𝗮𝘆 𝗶𝗻𝘁𝗲𝗻𝘀𝗶𝘃𝗲 𝘁𝗮𝘅 𝘄𝗲𝗯𝗶𝗻𝗮𝗿 featuring 𝗕𝗜𝗥 𝘀𝗽𝗲𝗮𝗸𝗲𝗿𝘀, designed to equip professionals with the latest tax updates and insights.

✅ 𝗘𝗮𝗿𝗻 𝗖𝗣𝗗 𝗨𝗻𝗶𝘁𝘀
✅ 𝗘𝘅𝗽𝗲𝗿𝘁-𝗟𝗲𝗱 𝗦𝗲𝘀𝘀𝗶𝗼𝗻𝘀
✅ 𝗔𝗳𝗳𝗼𝗿𝗱𝗮𝗯𝗹𝗲 𝗟𝗲𝗮𝗿𝗻𝗶𝗻𝗴 𝗮𝘁 ₱𝟭,𝟬𝟬𝟬

📌 Registration Fee: ₱1,000
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Organized by 𝙋𝙄𝘾𝙋𝘼 𝘾𝙖𝙢𝙖𝙧𝙞𝙣𝙚𝙨 𝙎𝙪𝙧✨

#𝐉𝐏𝐈𝐀𝐋𝐞𝐯𝐞𝐥𝐔𝐩

Credits:

| 𝐉𝐨𝐬𝐞𝐩𝐡 𝐄𝐦𝐦𝐚𝐧𝐮𝐞𝐥 𝐃. 𝐌𝐚𝐫𝐪𝐮𝐞𝐳
Vice President for Academics, JPIA-AdNU

Caption by:

| 𝐇𝐚𝐳𝐞𝐥 𝐑𝐨𝐝𝐫𝐢𝐠𝐮𝐞𝐳
Associate for Public Relations, JPIA-AdNU

28/09/2025

SUPREME COURT: NOTARY PUBLIC CAN'T PERFORM NOTARIAL ACT WITHOUT THE PRESENCE OF SIGNATORY

| The Supreme Court (SC) has suspended a lawyer for being commissioned as a notary public for six months after he notarized a document without requiring one of the signatories thereto to personally appear before him.

In an 11-page ruling penned by Chief Justice Alexander Gesmundo, the SC's First Division has found Atty. Arnulfo Manigos guilty of violating the 2004 Rules on Notarial Practice and he was barred from being commissioned as a notary public for six months.

The administrative complaint stemmed from the disbarment cases filed by Macario Mina against Attys. Arnulfo Manigos, Florencio Anchuvas, and Roberto Arca on the ground that they committed falsehood and have intentionally misled the Court.

Mina alleged that Atty. Manigos notarized an instrument without requiring one of the authors thereto to personally appear before him. He claimed that the signatory could not have appeared before Atty. Manigos on the day the document was notarized because the former travelled to the United States.

As regards Atty. Arca and Atty. Anchuvas, Mina contended that they conspired in the notarization of the subject documents. In response, Atty. Manigos admitted that he notarized the document in the absence of the signatory therein. However, he claimed that he notarized the document only after he was convinced by his personal examination of the document that the signatory in fact executed and signed the same.

Meanwhile, Atty. Arca vehemently denied the accusations, and Atty. Anchuvas failed to submit a response on the complaint. In its report and recommendation, the Integrated Bar of the Philippines (IBP) Board of Governors found Attys. Manigos and Arca liable for violation of Rule 4, Section 2 of the 2004 Rules on Notarial Practice (Notarial Rules), but absolved Atty. Anchuvas.

The high court upheld and adopted the findings and conclusion of the IBP Board of Governors with respect to Atty. Manigos. It found that the act of Atty. Manigos notarizing a document even though the signatory thereto did not personally appear before him is a violation of notarial rules.

It cited the 2004 Notarial Rules, which provide that a notary public shall not perform a notarial act if the person involved as signatory (1) is not in the notary's presence personally at the time of the notarization and (2) is not personally known to the notary public or otherwise identified by the notary public through competent evidence of identity as defined by these rules.

“The requirement of personal appearance is the most effective way of ascertaining the authenticity of the document or instrument presented for notarization because the very person who executed or signed the same personally assures the notary public of their actual participation therein and of the authenticity of their signature,” the Supreme Court said.

On the other hand, as to the complaints against Attys. Arca and Anchuvas, it dismissed the same due to the failure of the complainant to substantiate his claims.