CLERKS OF COURT OF THE INTERMEDIATE APPELLATE COURT, SANDIGANBAYAN,
OF TAX APPEALS, REGIONAL TRIAL COURTS, METROPOLITAN TRIAL COURTS,
TRIAL COURTS AND MUNICIPAL CIRCUIT TRIAL COURTS
PRESIDENTIAL DECREE NO. 1856 DATED DECEMBER 26, 1982 AND JOINT CIRCULAR
NO. 1-83 DATED OCTOBER 29, 1982, ISSUED BY THE COMMISSION ON
MINISTRY OF FINANCE AND OFFICE OF THE BUDGET MANAGEMENT.
To insure the proper
collection and remittance of Legal Research Fees, We are quoting
Presidential Decree No. 1856 dated December 26, 1982, amending Republic
Act No. 3870 as amended by Presidential Decree No. 200, and the Joint
No. 1-83 dated October 29, 1982, issued by the Commission on Audit,
of Finance and Office of the Budget and Management, which were
the Office of the Court Administrator on June 2, 1983 in a
from the Office of Auditor for the Inferior Courts:chanroblesvirtuallawlibrary
SUPPORT TO THE UNIVERSITY OF THE PHILIPPINES LAW COMPLEX AND FURTHER
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
of an integrated system of national and regional legal institutions
to teaching, research, training, information, and legal extension
to ensure a just society;
"WHEREAS, to respond
to these challenges, and to the growing legal and other law- related
to the Filipino people, the Republic, and the ASEAN communities there
need to reinforce the capabilities and expand the resources of the
of Law and the Law Center;
"WHEREAS, to effect
this reinforcement and expansion, a U.P. Law Complex is envisioned to
of the U.P. College of Law, the U.P. Law Center and other components;
"WHEREAS, to achieve
the above objectives, the Board of Regents has established in the
of the Philippines System a U.P. Law Complex;
I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the
powers vested in me by the Constitution, and pursuant to Presidential
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:"
order to provide for the support of the U.P. Law Center and the
of the Philippines Law Complex, the additional amount of one percent
of the filing fee imposed, but in no case lower than Twenty Pesos, in
case of the appellate courts and the additional amount of one percent
of the the filing fee imposed, but in no case lower than Ten Pesos in
case of all other courts, including all administrative or special
as well as agencies or tribunals exercising quasi-judicial functions
those enumerated in Letter of Instructions No. 1182 issued on December
16, 1981, shall be collected by their respective clerks of court, or
functionary, for each action or special proceeding filed herewith and
which the fees prescribed in the Rules of Court or in any statute or
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
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
the Philippines and deposited in a separate account in any authorized
depository bank in the name of the National Treasurer of the U.P. under
presidential issuances, rules and regulations, or parts thereof
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.
FERDINAND E. MARCOS
of the Philippines
T. VENUS, JR.
Agencies and Offices; the President of the University of the
System; the Treasurer of the Philippines; Chief Accountants/Heads of
Units; Collecting Officers; COA Unit Auditors; Others Concerned.
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.
is issued to provide guidelines, rules and procedures in the collection
and deposit/remittance by collecting agency of Legal Research Fee as
by Presidential Decree No. 200 as well as the maintenance of a separate
account in any authorized government depository bank to ensure proper
effective implementation of Letter of Instructions No. 1122 dated
16, 1981 of the President of the Philippines.
is applicable to agencies enumerated under LOI No. 1182, all other
which exercise quasi-judicial functions and other agencies involved in
the implementation thereof.
in an equivalent amount, shall be computed and collected as follows:chanroblesvirtuallawlibrary
Courts - one percent (1%) of the filing fee imposed but not lower
including Administrative or Special Courts, Agencies or Tribunals
quasi-judicial functions - one percent (1%) of the filing fee
but not lower than two pesos.
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.
No. 1-81 dated January 1, 1981 of the Commission on Audit and Ministry
of Finance, prescribing the frequency of depositing collections; and
Circular No. 9-81 of the Commission of Audit, Ministry of Finance and
of Budget dated October 19, 1981, prescribing guidelines in the proper
handling, operation and accounting treatment for trust receipts shall
legal research fee and issue the corresponding official receipt for the
collection received as part of the Legal Research Fund (LRF).
for LRF under a separate remittance advice with the Bureau of the
(BTR) to the credit of collecting agency.
Reports of Collection pursuant to existing rules and regulations.
"[d] Draw a
voucher monthly transferring the Trust Liability account to the
of the Philippines System (UPS). A copy of the journal voucher shall be
forwarded to the UPS and to the National Cash Accounting Division
of the BTR.
Bureau of the
Treasury (BTR) shall:chanroblesvirtuallawlibrary
"[a] Prepare a
voucher charging the account of the collecting agency and crediting the
account of the UPS.
"[b] A copy of
voucher shall be forwarded to the UPS.
of the Philippines System shall:chanroblesvirtuallawlibrary
"[a] Prepare a
voucher taking up the deposit with the BTR under a Trust Liability
- Legal Research Fund (Fund Code 161), on the basis of the journal
received from the NCAD, BTR.
and operating expenses (MOE) and capital outlay expenditures through
Warrants (TWs), subject to the provisions of COA Circular 82-185, dated
May 18, 1982.
the Legal Research Fund (161) to the Special Account in the General
(151), the corresponding amount of collection that will back up the
for personal services.
set of books for the LRF and prepare separate trial balances and
statements. In addition, maintain subsidiary records for each
agency to effectively monitor remittances and transfers from collecting
agency thru BTR to UPS.
accounting entries are shown in Annexes A and B hereof.
shall take effect immediately.
S. TANTUICO, JR.
therewith is hereby enjoined.