Text of the provision
Art. 24. It shall be the duty of the local civil registrar to prepare the documents required by this Title, and to administer oaths to all interested parties without any charge in both cases. The documents and affidavits filed in connection with applications for marriage licenses shall be exempt from documentary stamp tax.
(n)
Family Code of the Philippines, Executive Order No. 209, approved July 6, 1987. The Code took effect on August 3, 1988 (Republic v. Orbecido III, G.R. No. 154380, October 5, 2005). Reproduced in full. The notation (n) indicates a new provision with no direct Civil Code antecedent.
What this article means
Article 24 places two duties on the local civil registrar without charge: preparing the documents this Title requires, and administering oaths to interested parties. It also exempts every document and affidavit filed with a marriage license application from the documentary stamp tax.
Read together with Article 19's fee rules, this article makes clear that the license process should not be burdened by charges beyond the license fee itself.
Related provisions
- Article 19 — the license fee itself and the indigency exemption.
- Article 25 — the registry book the registrar must maintain.
Cases interpreting this article
- Authorities on the Article 24 tax exemption will be added here as each is verified against primary sources.