59. Additionally, in Guatemala, notaries are considered to be “auxiliaries of the judiciary” because, through their attestation authority, they collaborate with the courts in the processing of procedural acts. Therefore, they have the function of intervening in acts in which there is no dispute.70 In particular, civil and commercial law stipulate that the voluntary jurisdiction encompasses all acts that, by law or at the request of the interested parties, require the intervention of a judge without there being a dispute between the parties. The following matters relating to “voluntary jurisdiction” can be processed before a notary: (a) missing person declaration; (b) declaration of presumed death; (c) late registration of certificates (birth, marriage, death); (d) rectification of records; (e) family assets; (f) disposition and encumbrance of property of minors, the legally incapacitated, and the missing; (g) intestate succession processes; (h) probate procedures; (9) [sic] declaration of incapacity; (i) suppletory titling; (j) rectification of urban property lines; (k) tracing and dividing up joint property rights; (l) recognition of pregnancy or birth; (m) name changes; (n) identification of third parties; (o) determination of age; (p) replacement of certificates (birth, marriage, death),71 and (q) authorization of marriages.72 Under the voluntary jurisdiction, the notary can also act as an auxiliary of the Tax Administration Bureau when carrying out certain activities through the purchase of special stamped paper for protocols or the authorization of certain contracts or acts that convert him into a channel for the payment of value added tax, stamp duty, and the notarial stamp.73 60. Furthermore, according to Guatemalan law and as indicated by the State, notaries are able to prepare documents and contracts relating to the ownership and possession of real estate. In Guatemala, property titles can only be registered, modified, expanded or amended by a certified copy of a public document authorized by a notary.74 In addition, notaries are responsible for recording hearings, assemblies and meetings between both physical and legal persons; the latter group includes the associations and organizations endorsed by domestic law. Notaries are empowered to authorize and legalize the constitution of civil society organizations, civil associations, non-governmental organizations, and commercial corporations.75 They are also auxiliaries of the administration of justice because they intervene in judicial proceedings.76 In the case of evidence, it is established that a notarized transcript, and the documents that the notary authenticates constitute valid proof.77 Notaries can also act as an estate partitioner in oral hearings on the division of common property, or as an executor in an executory process. In bankruptcy cases, the notary can intervene as an auxiliary to the liquidator, taking part 70 Cf. Law Regulating Notarial Procedures in Matters of Voluntary Jurisdiction, Decree No. 54-77 of the Congress of the Republic of Guatemala, supra. In 1983 notarial functions were expanded by the Rectification Law on Urban Property, Decree Law 125-83 of the Head of State (evidence file, folios 2561 to 2565). 71 Cf. Law Regulating Notarial Procedures in Matters of Voluntary Jurisdiction, Decree No. 54-77 of the Congress of the Republic of Guatemala, supra; Manual for the Evaluation of Voluntary Jurisdiction Procedures and Processes of the Guatemalan Attorney General’s Office. Consulted on November 17, 2021. Available at: https://pgn.gob.gt/wp-content/uploads/2016/07/GUI%CC%81A-DE-CALIFICACIO%CC%81N-DEJURISDICCION-VOLUNTARIA.pdf; and Webpage of the General Archive of Protocols of Guatemala, Voluntary Jurisdiction Files. Consulted on November 17, 2022. Available at: http://ww2.oj.gob.gt/archivodeprotocolos/ index.php?option =com_content&view=article&id=162&Itemid=154 72 Cf. 1985 Constitution of the Republic of Guatemala, article 49, supra. Cf. Law on Stamp Duty and Special Stamped Paper for Protocols, Decree No. 37-92, articles 2.1 and 2.9 (evidence file, folios 2567 to 2587); Law on Valued Added Tax, Decree No. 27-92, articles 3.8, 3.9, 6, 7, 8, 9, 16 and 17 (evidence file, folios 2590 to 2629); Revenue Stamp and Notarial Stamp Law, Decree No. 82-96, article 1 (evidence file, folios 2632 to 2638). 73 74 Cf. Civil Code, Decree Law No. 106, articles 1124 and 1130 (evidence file, folios 1611 to 2032). Cf. Civil Code, Decree Law No. 106, articles 1728 and 1729, supra; Code of Commerce, Decree No. 2-70 of the Congress of the Republic, article 16 (evidence file, folios 2307 to 2548); Regulations for Registration of Civil Associations, Government Decision No. 512-98, article 1 (evidence file, folios 2288 to 2292); Law on Nongovernmental development organizations, Decree No. 02-2003, article 5 (evidence file, folios 2294 to 2305). 75 76 Cf. Code of Civil and Commercial Procedure, Decree Law No. 107, article 33, supra. 77 Cf. Code of Civil and Commercial Procedure, Decree Law No. 107, articles 181, 186, 192, supra. 19