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TO: ALL
CLERKS OF COURT OF THE INTERMEDIATE APPELLATE COURT, SANDIGANBAYAN,
COURT
OF TAX APPEALS, REGIONAL TRIAL COURTS, METROPOLITAN TRIAL COURTS,
MUNICIPAL
TRIAL COURTS AND MUNICIPAL CIRCUIT TRIAL COURTS
SUBJECT: PRESIDENTIAL DECREE NO. 1856 DATED DECEMBER 26, 1982 AND JOINT CIRCULAR NO. 1-83 DATED OCTOBER 29, 1982, ISSUED BY THE COMMISSION ON AUDIT, MINISTRY OF FINANCE AND OFFICE OF THE BUDGET MANAGEMENT. To insure the proper collection and remittance of Legal Research Fees, We are quoting hereunder Presidential Decree No. 1856 dated December 26, 1982, amending Republic Act No. 3870 as amended by Presidential Decree No. 200, and the Joint Circular No. 1-83 dated October 29, 1982, issued by the Commission on Audit, Ministry of Finance and Office of the Budget and Management, which were furnished the Office of the Court Administrator on June 2, 1983 in a communication from the Office of Auditor for the Inferior Courts: "WHEREAS, the magnitude and pace of social changes in the coming decades call for the establishment of an integrated system of national and regional legal institutions dedicated to teaching, research, training, information, and legal extension services to ensure a just society; "WHEREAS, to respond to these challenges, and to the growing legal and other law- related needs to the Filipino people, the Republic, and the ASEAN communities there is need to reinforce the capabilities and expand the resources of the College of Law and the Law Center; "WHEREAS, to effect this reinforcement and expansion, a U.P. Law Complex is envisioned to consist of the U.P. College of Law, the U.P. Law Center and other components; and "WHEREAS, to achieve the above objectives, the Board of Regents has established in the University of the Philippines System a U.P. Law Complex; "NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, and pursuant to Presidential Decree No. 1416, as amended, do hereby decree and order the following: "SECTION 1. Paragraph one of Section 4 of Republic Act Numbered Thirty-eight hundred seventy, as amended, is hereby amended to read as follows:" 'SECTION 4. The order to provide for the support of the U.P. Law Center and the University of the Philippines Law Complex, the additional amount of one percent (1%) of the filing fee imposed, but in no case lower than Twenty Pesos, in the case of the appellate courts and the additional amount of one percent (1%) of the the filing fee imposed, but in no case lower than Ten Pesos in the case of all other courts, including all administrative or special courts as well as agencies or tribunals exercising quasi-judicial functions and those enumerated in Letter of Instructions No. 1182 issued on December 16, 1981, shall be collected by their respective clerks of court, or equivalent functionary, for each action or special proceeding filed herewith and for which the fees prescribed in the Rules of Court or in any statute or regulation as due and payable. For this purpose, 'special proceeding' shall include any petition or application, paper or document seeking official action to establish a status, a right, privilege or particular fact, or command the performance of a duty. Such additional amounts shall be receipted for as part of a special fund to be known as the "Legal Research Fund" and shall, upon collection, be immediately remitted to the University of the Philippines and deposited in a separate account in any authorized government depository bank in the name of the National Treasurer of the U.P. under his charter.' "SECTION 3. This Decree shall take effect immediately. "Done in the City of Manila, this 26th day of December, in the year of Our Lord, nineteen hundred and eighty-two. "[Sgd.]
FERDINAND E. MARCOS
"President
of the Philippines
"By the President: "Deputy Presidential Executive Assistant
"TO: Heads of Ministries, Agencies and Offices; the President of the University of the Philippines System; the Treasurer of the Philippines; Chief Accountants/Heads of Accounting Units; Collecting Officers; COA Unit Auditors; Others Concerned. "SUBJECT: Guidelines on the Implementation of Letter of Instructions No. 1182, pertaining to Collection and Remittance of Legal Research Fees as Imposed by Republic Act No. 3870 dated June 12, 1964 as amended by Presidential Decree No. 200 dated May 27, 1973. "1.0 PURPOSE
"[c] Prepare monthly Reports of Collection pursuant to existing rules and regulations. "[d] Draw a
journal
voucher monthly transferring the Trust Liability account to the
University
of the Philippines System (UPS). A copy of the journal voucher shall be
forwarded to the UPS and to the National Cash Accounting Division
(NCAD)
of the BTR.
"[b] Pay maintenance and operating expenses (MOE) and capital outlay expenditures through Treasury Warrants (TWs), subject to the provisions of COA Circular 82-185, dated May 18, 1982. "[c] Transfer from the Legal Research Fund (161) to the Special Account in the General Fund (151), the corresponding amount of collection that will back up the expenditures for personal services. "[d]
Maintain separate
set of books for the LRF and prepare separate trial balances and
financial
statements. In addition, maintain subsidiary records for each
collecting
agency to effectively monitor remittances and transfers from collecting
agency thru BTR to UPS.
"5.1 Illustrative accounting entries are shown in Annexes A and B hereof. Strict compliance therewith is hereby enjoined. Manila,
June 10,
1983.
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