Maj. Gen. Gabriel Habacon, chief of the Armed Forces Southern Command, identified the kidnap victims as Jackylyn Sildin, 58, and her son, Jeffrey, 29.
Habacon said mother and son were on their way to their bakeshop at about 6 a.m. Thursday when unidentified men seized and dragged them to a red van.
The kidnappers have reportedly demanded P10-million ransom in exchange for their release.
Police initially tagged the Abu Sayyaf in the abduction.
The kidnapping was the second since April when Caridad Vergara and her son Beltran were snatched but subsequently released after their family reportedly paid ransom. Roel Pareño