BIR Ruling

September 22, 1970 3rd Indorsement Respectfully returned to the Revenue Operations Head (Administrative Services) the within papers bearing on the affidavit executed by Mrs. Adorada Cruz Flores on February 12, 1970, proclaiming and making it known, for purposes of public and official records, that henceforth, she will use her maiden first name and surname, which is Adorada Cruz (Y Jonsay). The issue raised for resolution is whether Mrs. Adorada Cruz Flores can resume using her maiden first name and surname on the basis of her affidavit. It appears that the herein affiant, a revenue employee, used the name Adorada Cruz Flores since her marriage on July 20, 1957 to Diosdado H. Flores and upon notice of her change of civil status sometime in June 1957; that she has decided to use publicly her maiden first name and surname again because of the length of time that had elapsed since her husband left and abandoned her and their children in April 1962, who has not been heard from and concerning whom no news have been heard since then. cdta Article 376 of the New Civil Code provides that a name is fixed, unchangeable, or immutable, and may be changed only for good cause and by judicial proceedings. In the instant case, however, there is no change of name involved. The affiant desires to establish thru her affidavit, her identity by the use of her true name (maiden first name and surname) which is Adorada Cruz, and not a fictitious or different name or surname. In this connection, Article 370 of the New Civil Code provides: "A married woman may use: (1) Her maiden first name and surname and add her husband's surname, or (2) Her maiden first name and her husband's surname, or (3) Her husband's full name, but pre-fixing a word indicating that she is his wife, such as 'Mrs'." (emphasis supplied) The word "may" is used, indicating that the use of the husband's surname by the wife is permissive rather than mandatory. We have no law which provides that the wife shall change her surname to that of the husband upon marriage. This is in consonance with the principle that surnames indicate descent. It seems, therefore, that a woman ma use her maiden name and surname even after marriage. She has an option, but not a duty, to use the surname of the husband in any of the ways provided in the afore-quoted provisions. (1 Planiol and Ripert 104 and Op. Atty. Gen. J.J. Bennet of New York, Nov. 24, 1931, both cited in Tolentino, Civil Code of the Philippines, Vol. 1, p. 660). Accordingly, as the law does not require a judicial authority for the wife to use the surname of the husband, the law likewise does not require her under the circumstances to get the same authority in order that she can resume her maiden name and surname. cdt In view of the foregoing, it is believed that affiant Adorada Cruz Flores can use her maiden first name and surname again on the basis of her affidavit alone even without judicial proceedings. PRISCILLA R. GONZALES Acting Revenue Operations Head (Legal)