Administrative Code of 1987
Section 41. Officers Authorized to Administer Oath. -
(1) The following officers have general authority to administer oath: Notaries public, members of the judiciary, clerks of courts, the Secretary of the either House of the Congress of the Philippines, of departments, bureau directors, registers of deeds, provincial governors and lieutenant-governors, city mayors, municipal mayors and any other officer in the service of the government of the Philippines whose appointment is vested in the President.
(2) Oaths may also be administered by any officer whose duties, as defined by law or regulation, require presentation to him of any statement under oath..