SUPREME COURT OF THE PHILIPPINES (SC)
SECURITIES AND EXCHANGE COMMISSION (SEC)

Joint Memorandum Circular No. 1, Series of 2026

TO : ALL CONCERNED
SUBJECT : ACCEPTANCE AND INTEGRATION OF ELECTRONICALLY NOTARIZED DOCUMENTS IN SEC SYSTEMS AND TRANSACTIONS

WHEREAS, on 4 February 2025, the Supreme Court of the Philippines (SC) issued A.M. No. 24-10-14-SC, otherwise known as the Rules on Electronic Notarization (the "eNotarization Rules"), together with the Guidelines on the Accreditation of Electronic Notarization Facility Providers (the "Guidelines"), as part of its continuing efforts to modernize notarial practice and promote the accessibility, efficiency, security, and reliability of notarial services;

WHEREAS, the eNotarization Rules establish a framework for the electronic notarization of electronic documents through In-Person Electronic Notarization and Remote Electronic Notarization, thereby supplementing the traditional mode of notarization governed by the 2004 Rules on Notarial Practice (the "2004 Notarial Rules"), and provide for the commissioning of Electronic Notaries Public (ENPs) and the accreditation and use of Electronic Notarization Facilities (ENFs) in accordance therewith;

WHEREAS, Republic Act (R.A.) No. 8792, otherwise known as the "Electronic Commerce Act of 2000" (the "ECA"), recognizes that electronic documents shall have the same legal effect, validity, and enforceability as any other document or legal writing and under Section 27 thereof, directs departments, bureaus, offices, agencies, and government-owned or controlled corporations that require or accept the filing, creation, retention, or submission of documents to accept electronic documents, subject to the adoption of appropriate rules, regulations, or guidelines;

WHEREAS, the Securities and Exchange Commission (SEC) is mandated under R.A. No. 11232, otherwise known as the Revised Corporation Code (the "RCC"), to develop and implement an electronic filing and monitoring system to facilitate and expedite, among others, corporate registration and the submission of reports, notices, and other documents required under the RCC, and to formulate and enforce standards, guidelines, policies, rules, and regulations necessary to carry out its functions;

WHEREAS, R.A. No. 11032, otherwise known as the Ease of Doing Business and Efficient Government Service Delivery Act of 2018 (the "EODB Act"), promotes the streamlining of government processes and the efficient delivery of government services, including the use of technology and digital systems;

WHEREAS, the SC and SEC have coordinated on the integration of electronic notarization into the SEC's systems and processes in preparation for the commencement of operations of the electronic notarization system on 19 October 2026;

WHEREAS, there is a need to establish a clear and uniform framework for the acceptance, verification, and processing of electronically notarized documents submitted to or required by the SEC, and to facilitate their integration into its electronic filing and monitoring systems and other relevant processes, consistent with the eNotarization Rules and other applicable laws, rules, and regulations;

NOW, THEREFORE, pursuant to the foregoing premises, the SC and SEC hereby adopt and promulgate the following guidelines governing the acceptance and integration of electronically notarized documents in SEC systems and processes:

SECTION 1. SCOPE. This Joint Memorandum Circular shall govern the submission, acceptance, verification, and processing by the SEC of electronically notarized documents required in connection with SEC applications, petitions, filings, and other transactions.

This Joint Memorandum Circular shall apply to electronically notarized documents submitted to or processed by the following SEC departments and offices, as applicable:

a. Company Registration and Monitoring Department;

b. Corporate Governance and Finance Department;

c. Enforcement and Investor Protection Department;

d. Financial Analysis and Audit Department;

e. Financing and Lending Companies Department;

f. Markets and Securities Regulation Department;

g. Office of the General Accountant;

h. Office of the General Counsel;

i. SEC Extension Offices; and

j. Such other departments or offices, and such other applications, filings, submissions, or transactions as may hereafter be determined or designated by the SEC.

SECTION 2. ACCEPTANCE OF ELECTRONICALLY NOTARIZED DOCUMENTS. The SEC shall recognize and accept electronically notarized documents in accordance with the eNotarization Rules.

The use of electronic notarization shall be without prejudice to the continued use and acceptance of traditionally notarized documents. Documents notarized in accordance with the 2004 Notarial Rules shall continue to be accepted by the SEC in accordance with its existing rules and regulations.

SECTION 3. ISSUANCE OF INTERNAL GUIDELINES. The SEC shall issue such internal guidelines, procedures, and protocols as may be necessary to implement this Joint Memorandum Circular and to ensure the proper integration of electronic notarization into the SEC's systems and processes.

SECTION 4. PROCESS FOR SUBMISSION AND PROCESSING OF ELECTRONICALLY NOTARIZED DOCUMENTS. Electronically notarized documents shall be submitted and processed in accordance with the designated process and mode of submission prescribed by the SEC department or office concerned for the applicable transaction.

For electronically notarized documents submitted through the Electronic Simplified Processing of Application for Registration of Company (eSPARC) Portal, the following process shall apply:

a. The user shall access the eSPARC Portal through https://esparc.sec.gov.ph/application;

b. The user shall download, accomplish, and sign the system-generated forms requiring notarization;

c. The user shall have the documents electronically notarized through an ENF accredited by the SC, in accordance with the eNotarization Rules; and

d. The user shall upload the electronically notarized documents through the eSPARC Portal and finalize the application.

For electronically notarized documents submitted through the Electronic Application for Modification of Entity Data (eAMEND) Portal, the following process shall apply:

a. The user shall access the eAMEND Portal through their Electronic SEC Universal Registration Environment (eSECURE) account;

b. The user shall download, accomplish, and sign the system-generated forms requiring notarization;

c. The user shall have the documents electronically notarized through an ENF accredited by the SC, in accordance with the eNotarization Rules; and

d. The user shall upload the electronically notarized documents through the eAMEND Portal and finalize the application.

Electronically notarized documents submitted to the SEC shall be subject to applicable post-audit and review of embedded security features to verify their authenticity, integrity, and compliance with applicable requirements.

SECTION 5. REPEALING CLAUSE. All other circulars, rules, and regulations, or parts thereof which are inconsistent with the provisions of this Joint Memorandum Circular are hereby repealed, amended, or modified accordingly.

SECTION 6. EFFECTIVITY. This Joint Memorandum Circular shall take effect immediately after its publication in two newspapers of general circulation.

Issued on October 13, 2026, Manila City.

For the Supreme Court:
MARIFE M. LOMIBAO-CUEVAS
Clerk of Court En Banc

For the Securities and Exchange
Commission:
FRANCISCO ED. LIM
Chairperson