Generated: 2026-07-03 | Intellegal Deep Research

Answer Summary

Perjury under Article 183 of the Revised Penal Code (RPC), as amended, is the willful and deliberate making of a false statement under oath or in an affidavit upon a material matter before a competent officer authorized to administer an oath, where the sworn statement is required by law or made for a legal purpose. The crime penalizes out‑of‑court falsehoods — i.e., false affidavits and false testimony given in proceedings other than criminal or civil trials — and is distinct from false testimony in judicial proceedings, which is punished under Articles 180 to 182 of the RPC.

The governing provision is Article 183 of the Revised Penal Code, as amended by Republic Act No. 11594 (effective 29 October 2021). The leading Supreme Court decisions that establish the current doctrine are Vicente v. People, G.R. No. 232763 (8 January 2018), which enumerates the elements and confirms that a notary public is a competent officer; Masangkay v. People, G.R. No. 164443 (18 June 2010), which defines “material matter” and holds that a conviction cannot rest on contradictory statements alone; and Saulo v. People, G.R. No. 242900 (8 June 2020), which refines the concepts of “willful and deliberate” falsehood and recognizes an assistant city prosecutor as a competent officer.

The prosecution must prove four elements beyond reasonable doubt: (a) the accused made a statement under oath or executed an affidavit upon a material matter; (b) the statement or affidavit was made before a competent officer authorized to receive and administer oaths; (c) the accused made a willful and deliberate assertion of a falsehood; and (d) the sworn statement or affidavit containing the falsity is required by law or made for a legal purpose. A “material matter” is the main fact that is the subject of the inquiry, or any fact or circumstance that tends to prove that fact, to corroborate testimony, or to affect the credibility of a witness. A “competent officer” includes notaries public, prosecutors authorized to administer oaths during preliminary investigations, and other public officers empowered by law to administer oaths. The element of willfulness requires proof that the declarant intentionally asserted a falsehood with consciousness of its falsity; a mere mistake, opinion, or legal conclusion does not suffice.

Under the pre‑2021 regime, the penalty was arresto mayor in its maximum period to prisión correccional in its minimum period (4 months and 1 day to 2 years and 4 months). Republic Act No. 11594 (2021) drastically increased the penalties. The current penalty is prisión mayor in its minimum period (6 years and 1 day to 8 years). Additionally, if the offender is a public officer or employee, the penalty shall be imposed in its maximum period (10 years and 1 day to 12 years), and the offender shall also suffer a fine not exceeding One Million Pesos (₱1,000,000.00) and perpetual absolute disqualification from holding any appointive or elective position. Based on comprehensive database and web research, no Supreme Court rulings from 2024 to 2026 were found interpreting the amended penalty; the most recent authority is Saulo v. People (2020) and the legislative amendment itself.

Common failure points include (1) relying solely on contradictory statements without independent evidence of falsity, (2) treating an opinion or legal conclusion as a false statement of fact, (3) failing to prove that the falsehood was willful and deliberate rather than merely negligent, and (4) misidentifying the proper venue — perjury by affidavit is consummated where the oath is taken, not where the document is subsequently used.


Section I — Issue Overview

  1. What constitutes perjury under Article 183 of the Revised Penal Code, as amended by Republic Act No. 11594, and how does it differ from false testimony? This issue encompasses the definition of perjury, its four elements, the requirements of a material matter and a competent officer authorized to administer an oath, the penalties, and the doctrinal distinction between perjury (out‑of‑court falsehood) and false testimony (in‑court false testimony under Articles 180‑182 of the RPC). A clear understanding is essential for both prosecutors and defense counsel when evaluating whether particular false statements fall under Article 183 or the false testimony provisions.

Section II — Legal Analysis

Issue 1: Definition, Elements, Material Matter, Competent Officer, Penalties, and Distinction from False Testimony

Applicable Laws & Issuances

Article 183 of the Revised Penal Code (Act No. 3815), as amended by Republic Act No. 11594 (effective 29 October 2021), provides:

“False testimony in other cases and perjury in solemn affirmation. — The penalty of prisión mayor in its minimum period shall be imposed upon any person who, knowingly making untruthful statements and not being included in the provisions of the next preceding articles, shall testify under oath, or make an affidavit, upon any material matter before a competent person authorized to administer an oath in cases in which the law so requires.

Provided, That if the person responsible … is a public officer or employee, the penalty shall be imposed in its maximum period: Provided, finally, That the offender shall also suffer a fine not to exceed One million pesos (₱1,000,000.00) and perpetual absolute disqualification from holding any appointive or elective position…”

The phrase “not being included in the provisions of the next preceding articles” expressly excludes false testimony given in criminal or civil judicial proceedings, which are separately punished under Articles 180, 181, and 182 of the Revised Penal Code. Article 183 thus covers two classes of false swearing: (1) false testimony under oath in proceedings other than criminal or civil cases (e.g., administrative hearings, legislative inquiries), and (2) false affidavits made before a competent officer where the law requires an oath or the affidavit is made for a legal purpose. (See: [Republic Act No. 11594 - Lawphil])

Case Law Analysis

The following table summarizes the most relevant Supreme Court decisions.

#CaseG.R. No.DateCourt / DivisionDispositionLandmark?
1Vicente v. People23276308 Jan 2018SC, 2nd Div.Conviction affirmed with modification of penalty
2People v. Cabero4057429 Dec 1934SC, En BancOrder of dismissal reversed; case remanded
3United States v. Cañet986925 Mar 1915SC, En BancDismissal reversed; prosecution reinstated
4United States v. Palma874814 Mar 1914SC, En BancConviction affirmed
5Masangkay v. People16444318 Jun 2010SC, 1st Div.Petition granted; accused acquitted
6People v. CruzL-1513225 May 1960SC, En BancConviction affirmed; penalty modified
7Union Bank of the Philippines v. People19256528 Feb 2012SC, En BancPetition denied; venue upheldYes
8Saulo v. People24290008 Jun 2020SCConviction affirmed
Case Analysis

Vicente v. People, G.R. No. 232763 — 8 January 2018 (J. Reyes, Jr.)

Focus of Dispute: Whether the petitioner committed perjury under Article 183 by making false sworn statements in a verified disbarment petition.

Facts: Eduardo Vicente filed a verified disbarment petition against a lawyer, alleging under oath that the lawyer had improperly influenced sheriffs to levy and auction Vicente’s properties. The petition was sworn before a notary public. In truth, the sheriffs acted pursuant to a valid writ of execution issued by the Regional Trial Court. Vicente was convicted of perjury by the trial court, and the Court of Appeals affirmed. He appealed to the Supreme Court.

Disposition: The Supreme Court denied the appeal and affirmed Vicente’s conviction, modifying only the penalty.

Ratio Decidendi: The Court adopted the elements of perjury as previously laid down in Union Bank of the Philippines v. People, holding:

“The elements of perjury under Article 183 [of the RPC] are: (a) that the accused made a statement under oath or executed an affidavit upon a material matter; (b) that the statement or affidavit was made before a competent officer, authorized to receive and administer oath; (c) that in the statement or affidavit, the accused made a willful and deliberate assertion of a falsehood; and (d) that the sworn statement or affidavit containing the falsity is required by law or made for a legal purpose.”

Applying these elements, the Court found that: (a) the allegations of legal malpractice were material matters; (b) the notary public was a competent officer; (c) Vicente deliberately falsified the facts; and (d) a verified disbarment petition is required by law to be under oath, thus satisfying the legal purpose requirement.

Precedential Status: Good law; it is the clearest modern exposition of the four elements and confirms that a notary public is per se a competent officer.

People v. Cabero, G.R. No. 40574 — 29 December 1934 (J. Hull)

Focus of Dispute: Whether an information alleging that the accused filed a false sworn complaint constituted perjury under Article 183, or should instead be treated as false testimony under Article 180.

Facts: Hilaria Cabero filed a sworn criminal complaint before a justice of the peace, knowing its contents to be false. The trial court dismissed the perjury information, reasoning that the false statements were akin to false testimony in a criminal case (Article 180). The prosecution appealed.

Disposition: The Supreme Court reversed and remanded, holding that the information sufficiently charged perjury under Article 183.

Ratio Decidendi: The Court emphasized that Article 183 covers false statements made “not being included in the provisions of the next preceding articles,” i.e., false testimony given during the actual trial. Since the falsehoods were contained in an affidavit supporting the complaint — not given as testimony in a pending judicial proceeding — Article 183 was the proper charging provision. The decision implicitly establishes the critical distinction: perjury relates to out‑of‑court falsehoods, while Articles 180‑182 govern in‑court false testimony.

Precedential Status: Still good law; its distinction between perjury (affidavits) and false testimony (in‑court testimony) remains the foundation of current doctrine.

United States v. Cañet, G.R. No. 9869 — 25 March 1915 (J. Carson)

Focus of Dispute: Territorial jurisdiction over perjury; whether submitting a false affidavit in a pending judicial proceeding constitutes perjury in the court’s jurisdiction even if the affidavit was sworn elsewhere.

Facts: Federico Cañet, a party in a civil suit in Iloilo, attached to a motion an affidavit sworn before a notary public in Manila. The affidavit contained material falsehoods intended to influence the Iloilo court. The trial court dismissed for lack of jurisdiction, holding the crime was committed in Manila. The prosecution appealed.

Disposition: The Supreme Court reversed, ruling that the perjury was consummated in Iloilo where the false affidavit was presented as evidence.

Ratio Decidendi: While decided under an earlier perjury statute (Act No. 1697), the Court’s analysis remains instructive:

“Perjury … is the willful and corrupt taking of a false oath, lawfully administered, in a judicial proceeding or the course of justice in regard to a matter material to the issue or point of inquiry.”

It also confirmed that a notary public is “authorized by law to administer oaths” and therefore a competent officer. The decision underscores that the gravamen of perjury is the intentional giving of false evidence, and that the place where the affidavit is used — not only where it is sworn — can determine venue.

Precedential Status: Partially superseded by Union Bank v. People (2012) on venue, but its discussion of material matter and competent officer remains authoritative.

Masangkay v. People, G.R. No. 164443 — 18 June 2010 (J. Del Castillo)

Focus of Dispute: Whether the prosecution proved the element of deliberate falsehood beyond reasonable doubt; can a perjury conviction rest on contradictory statements alone?

Facts: Eriberto Masangkay was charged with perjury for alleged false statements made under oath in a petition for involuntary dissolution of a corporation. The prosecution relied chiefly on the fact that his statements contradicted those in another sworn document.

Disposition: The Supreme Court acquitted Masangkay on the ground of reasonable doubt.

Ratio Decidendi: The Court articulated three important doctrines:

  1. The elements of perjury are: (1) a sworn statement required by law; (2) made under oath before a competent officer; (3) containing a deliberate assertion of falsehood; and (4) the false declaration is with regard to a material matter.

  2. On “material matter,” the Court adopted the definition from United States v. Estraña (1910):

    “A material matter is the main fact which is the subject of the inquiry or any fact or circumstance which tends to prove that fact, or any fact or circumstance which tends to corroborate or strengthen the testimony relative to the subject of inquiry, or which legitimately affects the credit of any witness who testifies.”

  3. Critically, it held that contradictory statements alone are insufficient to support a conviction:

    “We have held before that a conviction for perjury cannot be obtained by the prosecution by merely showing the inconsistent or contradictory statements of the accused, even if both statements are sworn. The prosecution must additionally prove which of the two statements is false and must show the statement to be false by evidence other than the contradictory statement.”

    An opinion or legal conclusion, moreover, cannot constitute an intentional false statement of fact.

Evidence Evaluated: The prosecution presented only the contradictory affidavits without independent evidence proving which version was false. The Court also noted that some of the allegedly false statements were matters of legal opinion.

Precedential Status: A leading case on the standard of proof for perjury; its definition of “material matter” and the rule against conviction based solely on contradictions are frequently cited.

People v. Cruz, G.R. No. L-15132 — 25 May 1960 (J. Gutierrez David)

Focus of Dispute: Whether the accused committed falsification of a public document or perjury by making false statements under oath in a government employment application; and whether the crime had prescribed.

Facts: Rufo Cruz stated under oath in his civil service patrolman application that he had never been accused of violating any law, when in fact he had been charged in three criminal cases. He was charged with falsification but the Supreme Court held the proper crime was perjury.

Disposition: Conviction affirmed; penalty modified under the Indeterminate Sentence Law.

Ratio Decidendi: All elements of perjury were present: willful and corrupt assertion of falsehood under oath on a material matter. The Court rejected the prescription defense, ruling that perjury — because its penalty then included correctional imprisonment — prescribes in ten years, not five. The penalty imposed was an indeterminate sentence of 4 months arresto mayor (minimum) to 1 year and 1 day prisión correccional (maximum), reflecting the pre‑amendatory penalty range.

Precedential Status: Relevant for the doctrinal point that perjury carries a ten‑year prescriptive period, and that false statements in government application forms under oath are perjury, not falsification.

Union Bank of the Philippines v. People, G.R. No. 192565 — 28 February 2012 (En Banc)

Focus of Dispute: Proper venue for a prosecution of perjury by false affidavit — is it where the affidavit was notarized or where it was filed?

Facts: Desi Tomas, a bank officer, signed a false Certificate against Forum Shopping before a notary public in Makati City. The certificate was later filed in a court in Pasay City. Perjury charges were filed in Makati, and Tomas argued venue was improper because the document was used in Pasay.

Disposition: The Supreme Court En Banc denied the petition and upheld Makati as the proper venue.

Ratio Decidendi: The Court harmonized conflicting rulings by distinguishing two modes of committing perjury under Article 183:

  • Perjury by false testimony (testifying under oath in a non‑judicial proceeding): venue lies where the testimony is given.
  • Perjury by false affidavit (executing a false sworn statement): the crime is consummated at the place where the oath is administered — i.e., where the affidavit is subscribed and sworn — not where it is subsequently presented or filed.

All essential elements of perjury were committed in Makati, where Tomas subscribed to the false certification before the notary public.

Precedential Status: Landmark En Banc decision on venue; also reaffirms the four elements of perjury. Must be consulted in any perjury case involving an affidavit.

Saulo v. People, G.R. No. 242900 — 8 June 2020 (Division)

Focus of Dispute: Whether a complaint‑affidavit subscribed before an assistant city prosecutor constitutes perjury if deliberately false.

Facts: Edwin Saulo executed a complaint‑affidavit before an assistant city prosecutor containing false statements of fact. He was charged with and convicted of perjury.

Disposition: Conviction affirmed.

Ratio Decidendi: The Court reiterated the four elements and addressed two key issues:

  • Competent Officer: A complaint‑affidavit subscribed before an assistant city prosecutor is made before a competent officer authorized to administer oaths, as prosecutors are empowered to administer oaths in the conduct of preliminary investigations.
  • Willful and Deliberate Falsehood: The Court defined “willfully” as “intentionally; with evil intent and legal malice, with the consciousness that the alleged perjurious statement is false with the intent that it should be received as a statement of what was true in fact.” “Deliberately” implies a meditated act — not inadvertence.

The affidavit was required by law under Section 1(a), Rule 110 of the Rules of Court, satisfying the fourth element.

Precedential Status: The most recent Supreme Court pronouncement on perjury before the 2021 amendment. It confirms that an assistant city prosecutor is a competent officer and clarifies the mental element.

Doctrinal Synthesis

  1. Definition and Scope: Perjury under Article 183 punishes the willful and deliberate making of an untruthful statement under oath — either as testimony in a non‑judicial proceeding or in an affidavit — upon a material matter, before a competent officer, where the oath is required by law or the statement is made for a legal purpose. The crime is consummated at the moment the false oath is taken (in the case of an affidavit) or the false statement is uttered under oath (in the case of testimony). Venue depends on the mode of commission: for affidavits, venue is where the oath was administered; for testimony, where the testimony was given.

  2. Elements: To secure a conviction, the prosecution must prove beyond reasonable doubt:

    • (a) Statement under oath or affidavit upon a material matter. The falsehood must pertain to the main fact in issue or to any collateral fact that could influence the outcome of the proceeding or affect the credibility of a witness. Immaterial falsehoods do not constitute perjury. The test is whether the false statement could have affected the course or outcome of the proceeding in which it was made.
    • (b) Made before a competent officer authorized to administer oaths. Competent officers include notaries public, prosecutors during preliminary investigation, judges, and other public officials authorized by law to administer oaths (e.g., certain administrative hearing officers). The mere fact that a person administers an oath is insufficient; the law must confer that authority.
    • (c) Willful and deliberate assertion of a falsehood. This is the mens rea element. The falsity must be intentional — the declarant must know the statement is false and make it with the consciousness that it will be taken as true. A statement of opinion, a mistake, or a legal conclusion cannot ground a perjury charge. The prosecution cannot rely solely on contradictory statements; it must present independent evidence showing which statement is false.
    • (d) The sworn statement containing the falsity is required by law or made for a legal purpose. This covers affidavits that are mandated by statute (e.g., certificate against forum shopping, complaint‑affidavits, affidavits of merit) as well as those voluntarily made but tendered for a legitimate legal purpose (e.g., verified pleadings, disbarment petitions).
  3. Material Matter: As defined in Masangkay, a material matter is the principal fact under inquiry, or any fact or circumstance tending to prove that fact, to corroborate testimony, or that legitimately affects the credit of a witness. The materiality of the false statement is a question of law and fact. In Vicente, the false allegations of lawyer misconduct were material because they formed the very basis of the disbarment petition; in Cruz, the applicant’s denial of prior criminal charges was material to his suitability for a law enforcement position. In contrast, a falsehood about a purely tangential detail with no bearing on the outcome would not sustain a perjury charge.

  4. Competent Officer: The term includes any person vested by law with the power to administer oaths. The Supreme Court has consistently held that a notary public (Vicente, Cañet), an assistant city prosecutor (Saulo), and a justice of the peace (Cabero) are competent officers. Practitioners should verify whether the officer before whom the oath was taken is expressly authorized by statute or regulation to administer oaths in the specific context.

  5. Penalties:

    • Pre‑RA 11594 (prior to 2021): The penalty was arresto mayor in its maximum period (4 months and 1 day to 6 months) to prisión correccional in its minimum period (6 months and 1 day to 2 years and 4 months). Under the Indeterminate Sentence Law, courts imposed a minimum within this range and a maximum within the proper period of prisión correccional.
    • Current (RA 11594, effective 29 October 2021): The penalty is now prisión mayor in its minimum period, which ranges from 6 years and 1 day to 8 years. If the offender is a public officer or employee, the penalty is imposed in its maximum period (10 years and 1 day to 12 years). In all cases, the offender shall also pay a fine of up to One Million Pesos (₱1,000,000.00) and suffer perpetual absolute disqualification from holding any appointive or elective government position. The drastic increase in penalty reflects the legislative intent to deter falsehoods under oath, particularly by public officials.
  6. Distinction from False Testimony: The line is drawn by the forum and the nature of the proceeding:

    • False testimony (Articles 180‑182) refers to testimony given in a judicial proceeding — i.e., during a criminal or civil trial. The varying penalties depend on whether the testimony is against or in favor of the defendant, and in what type of case.
    • Perjury (Article 183) covers all other falsehoods under oath: (a) false testimony in non‑judicial proceedings (e.g., administrative hearings, legislative inquiries), and (b) false affidavits made out of court. An affidavit that merely initiates a proceeding but is not testimony given during the trial remains perjury, not false testimony. This distinction was clearly articulated in Cabero and echoes the statutory phrase “not being included in the provisions of the next preceding articles.”

    A simple framework for practitioners: if the false statement is uttered during live testimony in a courtroom in an ongoing criminal or civil case, consider Articles 180‑182; if the statement is contained in a sworn document, or made under oath in any other setting, analyze under Article 183.

Recent Developments

Republic Act No. 11594, approved on 29 October 2021, amended Article 183 (and Article 184) to impose substantially higher penalties. The previous penalty range was arresto mayor maximum to prisión correccional minimum; the current penalty is prisión mayor in its minimum period, with additional fines and perpetual disqualification. No Supreme Court decisions construing the amended Article 183 have been issued from 2022 to 2026. The most recent case applying the pre‑amendment elements and definitions is Saulo v. People (2020). All substantive elements of the crime remain unchanged — only the penalty and accessory consequences have been enhanced. No further legislative or judicial developments were identified through web research for the period 2024‑2026.

Analysis

The crime of perjury is fully defined by the confluence of the statutory text and the consistent line of Supreme Court decisions. To determine whether a particular false statement constitutes perjury, a practitioner must test it against each element:

  • Materiality: Ask whether the false statement could have influenced the decision‑maker or the proceeding. If it is a trivial misstatement with no potential to affect the outcome, the element is not satisfied.
  • Competent officer: Verify the officer’s statutory authority to administer oaths — without it, even a deliberately false statement is not criminal perjury under Article 183, though it may constitute other offenses (e.g., falsification of a public document).
  • Willfulness and deliberateness: Mere inaccuracy is insufficient; there must be evidence of intent. The prosecution must present proof beyond the contradictory statements themselves — documentary evidence, admissions, or testimony from witnesses with personal knowledge — to establish which statement was false and that it was known to be false when made. A defense that the affiant honestly believed the statement to be true, even if mistaken, negates the element of willfulness.
  • Legal purpose: The sworn statement must be one that the law requires to be under oath, or must be tendered for a legal purpose. Routine notarized documents that are not legally mandated to be sworn (e.g., some private contracts) may not satisfy this element unless the false statement was made for a specific legal object (e.g., to be used as evidence in court).

The venue for prosecution must be carefully chosen. Under Union Bank, if the perjury is committed by false affidavit, file the case in the place where the affidavit was subscribed and sworn before the notary public or other competent officer. If committed by false oral testimony, prosecute where the testimony was given.

The greatly increased penalty under RA 11594 means that a perjury charge is no longer a minor office. A conviction now exposes the accused to a minimum of six years of imprisonment, a significant fine, and, for public officers, perpetual disqualification from public office. This has important strategic implications: the gravity of the offense may influence prosecutorial discretion and plea bargaining, and it underscores the necessity of a meticulous evaluation of the evidence before filing a complaint.


Section III — Action Plan & Evidence Guide

Recommended Strategy: A perjury case, whether for prosecution or defense, rises or falls on the quality of the evidence that can prove the declarant’s state of mind and the objective falsity of the statement. Because the Supreme Court has consistently held that contradictory statements are not enough, the focus must be on gathering independent corroborative proof.

Action Steps — numbered list with bold lead:

  1. Secure the Complete Affidavit or Transcript — Obtain not only the allegedly perjurious document but also the jurat (notarial certificate) to confirm the identity of the competent officer, the date and place of oath‑taking, and the capacity in which the officer acted. In the case of oral testimony, request the certified transcript.

  2. Identify and Preserve Independent Evidence of Falsity — Locate all documents, records, or witness accounts that establish the truth of the matter contrary to the sworn statement. Examples: court orders, writs of execution, official receipts, registry records, or correspondence. These are the “evidence aliunde (from another source)” required by Masangkay.

  3. Analyze Materiality — Prepare a concise memorandum showing how the false statement was relevant to the legal proceeding or transaction. Link the statement to a specific issue that the decision‑maker was required to resolve. If the statement was merely peripheral, reassess the viability of the charge.

  4. Evaluate the Mental Element — Gather any evidence that demonstrates the declarant knew the truth at the time of swearing. This may include prior inconsistent statements made in an unguarded moment, admissions, or documentary proof that the declarant personally handled or received the true information. A mere denial will not suffice; the prosecution must prove willfulness.

  5. Determine Proper Venue — For affidavit‑based perjury, establish where the affidavit was subscribed and sworn. Secure the notary public’s notarial register entry, if available, as it provides independent proof of the venue. For testimonial perjury, locate the exact place where the false testimony was given.

  6. Assess Prescription — Perjury prescribes in ten (10) years from the date of commission (Cruz). Calculate the prescriptive period based on the date of the oath‑taking, not the date the falsehood was discovered. If the ten‑year period has lapsed, prosecution is barred.

Evidence Checklist — bullet list:

  • Certified copy of the sworn statement or affidavit (with jurat) — proves the making under oath, the competent officer, and the specific false allegations.
  • Certified transcript of testimony (if oral) — same purpose, and to establish materiality in the context of the proceeding.
  • Official records or documents that contradict the sworn statement — e.g., court orders, deeds, tax declarations, certificates, government filings — to prove objective falsity.
  • Notarial register or acknowledgment log — to corroborate date, place, and identity of the notary public.
  • Witness affidavits or testimony from persons with personal knowledge of the true facts — provides direct evidence of the falsehood and, potentially, the declarant’s knowledge.
  • Copies of the law, rule, or regulation requiring the oath — to satisfy the fourth element that the oath was legally mandated.
  • Case docket or proceeding records showing the purpose for which the false statement was made — to establish materiality and legal purpose.

⚠️ This is AI-generated legal research for reference only. It does not constitute legal advice. Consult a licensed Philippine attorney before making important legal decisions.

References

Legislation & Regulatory Issuances

Case Law

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