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This web page features the full text of
CIRCULAR NO. 3.
[1983]
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. ALBA
Minister of Budget
"[Sgd.] CESAR A. VIRATA
Prime Minister
&
Minister of Finance"
      
 
Strict compliance therewith is hereby enjoined.  

Manila, June 10, 1983.  
   
   
   

[Sgd.] ARTURO B. BUENA
Acting Court Administrator
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