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Rationale:
The constitutive act of the offense is the making of an affidavit; thus,
the criminal act is consummated when the statement containing a
falsity is subscribed and sworn before a duly authorized person.
The following are the elements of Perjury vis--vis the applicability
in the herein case:
ELEMENT
APPLICABILITY
1. That the accused made a The
petitioner
executed
statement under oath or
Certificate Against Forum
executed an affidavit upon a
Shopping, duly notarized in
material matter
Makati City