Atty. Lea Gabrielle Fabian, CPA

Let's all keep posted on updates on this development - e-Notarization. 💼

🇵🇭 Happy Philippine Independence Day in advance. 🇵🇭

We commemorate the bravery and sacrifices of our heroes who fought for the freedom we cherish. May we continue to embody the spirit of patriotism and unity for a stronger, brighter Philippines!

On this PH Holiday, our notarial services will remain open to assist you.

Unit 4, G/F Leope Building
J. Joaquino Street
Mabolo, Cebu City

Your vote is precious. Be sure to cast them today.

Should you need notarial services and other legal needs, our office is open today.

Unit 4, G/F Leope Building
J. Joaquino Street
Mabolo, Cebu City

"...notarization does not cure a forged or fabricated document."

Click the link below to know more.

The (SC) has reiterated that while notarized documents are presumed authentic, they will be invalidated if proven to be fake.

In a Decision written by Associate Justice Amy C. Lazaro-Javier, the SC’s Second Division cleared Gil Chua (Chua) of liability for Interbrand Logistics and Distribution, Inc.’s (Interbrand) unpaid PHP 150 million loan from the Bank of Commerce (Bank).

The loan was secured by promissory notes and notarized Continuing Surety Agreements (CSAs) signed by several of Interbrand’s officers. Chua was listed as one of the sureties, but unlike the other signatories, he was not an officer, director, or shareholder of the company. When Interbrand failed to pay the loans, the Bank sued the company and all the sureties.

Chua denied any involvement, saying he never signed a CSA nor appeared before a notary public. The Bank, however, insisted that the CSA, as a notarized document, is presumed valid.

Emphasizing that notarization does not cure a forged or fabricated document, the SC ruled that the notarized CAS was questionable and that Chua was not bound by it.

The SC found that Chua successfully challenged the validity of the CSA. He consistently denied signing the document or appearing before a notary. He held no position or interest in Interbrand, and the Bank had no specimen of his signature to verify the CSA.

Additionally, his CSA and another were allegedly signed on the same day in far-apart locations but had identical witnesses, which raised doubts as to their authenticity. The notary public who supposedly notarized the CSA was also never presented in court.

Read the full text of the Press Release at https://tinyurl.com/2zz7wmbd.

Read the full text of the Decision at https://tinyurl.com/5t4dxh45.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/.

Our office will maintain its usual work hours on Labor Day, May 1st.

We also take this opportunity to celebrate the hard work and dedication of our Pilipinong Manggagawa.

"No work is insignificant. All labor that uplifts humanity has dignity and importance and should be undertaken with painstaking excellence." - Martin Luther King Jr.

📍 Unit 4 G/F Leope Building, J. Joaquino St., Mabolo

https://maps.app.goo.gl/9kYesgHH7fWemWhc8

Last-minute reminders. 💡

BIR Tax Deadline

Apr. 25, 2025 Friday

SUBMISSION
Quarterly Summary List of Sales/Purchases/Importations by a VAT Registered Taxpayers - Non-eFPS Filers. For the Quarter ending March 31, 2025
Sworn Statement of Manufacturer’s or Importer’s Volume of Sales of each particular Brand of Alcohol Products, To***co Products and Sweetened Beverage Products. For the Quarter ending March 31, 2025

e-FILING/FILING & e-PAYMENT/PAYMENT
BIR Form 2550Q (Quarterly Value-Added Tax Return) - eFPS & Non-eFPS Filers. For the Quarter ending March 31, 2025
BIR Form 2551Q (Quarterly Percentage Tax Return). For the Quarter ending March 31, 2025

Please be informed of our Holy Week Schedule. Thank you.