CIRCULAR
NO. 3 [1983]
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:chanroblesvirtuallawlibrary
"MALACAÑANG
Manila
"PRESIDENTIAL
DECREE
NO. 1856
"PROVIDING FOR
FINANCIAL
SUPPORT TO THE UNIVERSITY OF THE PHILIPPINES LAW COMPLEX AND FURTHER
AMENDING
FOR THIS PURPOSE REPUBLIC ACT NUMBERED THIRTY-EIGHT HUNDRED SEVENTY, AS
AMENDED, OTHERWISE KNOWN AS THE U.P. LAW CENTER CHAPTER.
"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:chanroblesvirtuallawlibrary
"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 2.
All laws,
presidential issuances, rules and regulations, or parts thereof
inconsistent
herewith are hereby repealed.
"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:chanroblesvirtuallawlibrary
"[Sgd.]
JOAQUIN
T. VENUS, JR.
"Deputy
Presidential
Executive Assistant
"COMMISSION
ON AUDIT"MINISTRY
OF
FINANCE"OFFICE
OF BUDGET
AND MANAGEMENT
"JOINT
CIRCULAR
NO. I-83
"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
"This
Circular
is issued to provide guidelines, rules and procedures in the collection
and deposit/remittance by collecting agency of Legal Research Fee as
imposed
by Presidential Decree No. 200 as well as the maintenance of a separate
account in any authorized government depository bank to ensure proper
and
effective implementation of Letter of Instructions No. 1122 dated
December
16, 1981 of the President of the Philippines.
"2.0 COVERAGE
"This
Circular
is applicable to agencies enumerated under LOI No. 1182, all other
agencies
which exercise quasi-judicial functions and other agencies involved in
the implementation thereof.
"3.0 GENERAL
GUIDELINES
3.1 Legal
Research Fee,
in an equivalent amount, shall be computed and collected as follows:chanroblesvirtuallawlibrary
"[a] For
Appellate
Courts - one percent (1%) of the filing fee imposed but not lower
than
five pesos.
"[b] For
Other Courts
including Administrative or Special Courts, Agencies or Tribunals
exercising
quasi-judicial functions - one percent (1%) of the filing fee
imposed
but not lower than two pesos.
"3.2 Legal
Research
Fee collected shall be treated as trust liability and automatically be
released to the University of the Philippines System, without the need
of a special budget or the issuance of a cash disbursement ceiling.
"3.3 Joint
Circular
No. 1-81 dated January 1, 1981 of the Commission on Audit and Ministry
of Finance, prescribing the frequency of depositing collections; and
Joint
Circular No. 9-81 of the Commission of Audit, Ministry of Finance and
Ministry
of Budget dated October 19, 1981, prescribing guidelines in the proper
handling, operation and accounting treatment for trust receipts shall
be
observed.
"4.0
PROCEDURAL GUIDELINES
"4.1 The
collecting
agency shall:chanroblesvirtuallawlibrary
"[a]
Collect the
legal research fee and issue the corresponding official receipt for the
collection received as part of the Legal Research Fund (LRF).
"[b] Remit
collecting
for LRF under a separate remittance advice with the Bureau of the
Treasury
(BTR) to the credit of collecting agency.
"[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.
"4.2 The
Bureau of the
Treasury (BTR) shall:chanroblesvirtuallawlibrary
"[a] Prepare a
journal
voucher charging the account of the collecting agency and crediting the
account of the UPS.
"[b] A copy of
the journal
voucher shall be forwarded to the UPS.
"4.3 The
University
of the Philippines System shall:chanroblesvirtuallawlibrary
"[a] Prepare a
journal
voucher taking up the deposit with the BTR under a Trust Liability
Account
- Legal Research Fund (Fund Code 161), on the basis of the journal
voucher
received from the NCAD, 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.
"5.0
ACCOUNTING ENTRIES
"5.1
Illustrative
accounting entries are shown in Annexes A and B hereof.
"6.0
EFFECTIVITY
"This
Circular
shall take effect immediately.
"[Sgd.]
FRANCISCO
S. TANTUICO, JR.Chairman
Commission
on Audit
"[Sgd.]
MANUEL
S. ALBAMinister
of Budget
"[Sgd.]
CESAR
A. VIRATAPrime
Minister
&
Minister
of Finance"
Strict
compliance
therewith is hereby enjoined.
Manila,
June 10,
1983.
[Sgd.]
ARTURO
B. BUENAActing
Court Administrator
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