Guidelines in National Deposited Collections and Issuance of Certification of Deposited National Collections in Line with the Enhanced National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury

May 31, 2022 BTr TREASURY CIRCULAR NO. 2-2022 TO : Heads of National Government Agencies, State Universities and Colleges, All National Collecting Officers and Cashiers, Provincial/City/Municipal Treasurers, Bureau of the Treasury Regional Directors, and Chief Treasury Operations Officer II/Officers-In-Charge, Branch Managers of Authorized Government Depository Banks and all Others Concerned SUBJECT : Guidelines in National Deposited Collections and Issuance of Certification of Deposited National Collections in Line with the Enhanced National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury A. OBJECTIVES 1. To issue guidelines and procedures in depositing national collections to the Bureau of the Treasury. AcICHD 2. To require the use of three (3) major clearing accounts per type of funds in depositing national collections for Regular Fund, Inter Agency Transfer of Fund (IATF) and Other-than-IATF. 3. To require the use of specific clearing accounts designated for remittances under Special Account in the General Fund (SAGF) and those classified as Online and/or Electronic Collections. 4. To prescribe the use of National Collecting Officer (NCO) Code, and Unified Account Code Structure (UACS) Organization Code of the Agency to be credited in depositing the National Collections (NC) to the BTr. 5. To provide procedural guidelines relative to the adjustment of collection details reported through the National Government Collection and Disbursement System (NGCDS) by AGDBs. 6. To provide procedures on the issuance of Certification of Deposited National Collections. B. GENERAL GUIDELINES 1. The Bureau of the Treasury (BTr) shall open and maintain three (3) major clearing accounts for the following type of funds with Authorized Government Depository Banks (AGDBs) to be used by all National Government Agencies (NGAs). caITAC i. BTr-Regular Fund ii. BTr-Inter Agency Trust Fund (IATF) iii. BTr-Other than IATF 2. The BTr clearing accounts for the Regular Fund of Bureau of Internal Revenue (BIR) and Bureau of Customs (BOC) with AGDBs shall be maintained and automatically swept to the designated BTr-BIR/BOC Mother account within the day. 3. The BTr shall open and maintain a separate clearing account for the Special Account in the General Fund (SAGF) with AGDBs for each NGA that has Organization and Funding Source Codes assigned by the Department of Budget and Management (DBM). 4. The BTr shall also open and maintain a separate clearing account with the AGDBs of NGA with over-the-counter Online Collections (OnColl) and/or Electronic Payment mode supported with the copy of a Memorandum of Agreement (MOA) relative to the said collection and/or payment scheme. 5. The AGDBs shall make available to the NGAs the clearing accounts opened by the BTr for National collection and other remittance. 6. Penalty shall be applied in cases of AGDBs failure to submit collection report/late collection report to the NGCDS in accordance with Treasury Circular No. 03-2013 dated December 11, 2013, D. General Guidelines 5. Penalties for Failure/Incorrect/Late Fund Remittance or Reporting. 7. The BTr shall advise the NGAs of the clearing account and NCO code to be used for their deposited collections or other remittance. C. SPECIFIC GUIDELINES I. Deposit/Remittance of Collection The NGAs shall determine the proper fund classification of the collections to be remitted and use the corresponding clearing accounts assigned for each type of fund: Account Name LBP Account Number Receipts and Income 1. BTr-Regular Fund 3402-2844-20 All fees, charges, assessments, and other receipts or revenues collected by departments, bureaus, and offices of the National Government, including Constitutional Offices accruing as income of the General Fund. 2. BTr-Inter Agency Transfer of Fund (IATF) 3402-2844-38 Receipts or fund transfers from any government agency and GOCC to another agency to facilitate project/program implementation. 3. BTr-Other than IATF 3402-2844-46 Trust Receipts from other sources including private persons or foreign institutions such as performance bonds, affiliation fees, fiduciary fund, bid docs for payment of honorarium, Legal Research Fund, PLI's service fees, guarantee/security deposit, donation, and other receipts for the fulfillment of some obligations. 4. BTr-Special Account in the General Fund (SAGF) List of SAGF accounts as Annex "A" Designated separate clearing accounts for SAGF per each NGA that has Organization and Funding Source Codes as assigned by DBM Receipts authorized by law to be recorded as a SAGF or a fund other than the General Fund which were established in accordance with rules and regulations issued by the Permanent Committee. The said special funds may be made available for expenditure, subject to any special provision of the agencies concerned; and other instances authorized by law. The NGAs, GOCCs and LGUs shall use the designated BTr-Regular Fund clearing account in depositing the following nature of collections and use the assigned Organization Code. TAIaHE Nature of Remittances Assigned Organization Code Excess, unused/unutilized funds 1100501000 01 Interest Income 1100501000 02 COA Audit Fees 3100001000 00 a. Remittance through National Collecting Officer (NCO) of NGA (Cash/Check) i. For each national collection deposit cash or check , the National Collecting Officer shall use a separate Oncoll Payment Slip for each Funding Source and fill out the required fields, which include the NCO Code , and UACS Organization Code of Agency to be credited . Sample form of OnColl payment slip is attached for reference as Annex "B". ii. For check deposit, the clearing account number, NCO Code and the UACS Organization Code of Agency to be credited shall also indicated at the back of the check. iii. The bank teller shall encode the fields for NCO Codes (6 digits Alphanumeric) and UACS Organization Code (12 digits all numeric) as indicated in the Oncoll Payment Slip to their corresponding system in place. ICHDca b. Remittance from NGAs through LDDAP-ADA, and Credit Memo Fund Transfer from other institutions i. For each remittance and/or transfer through List of Due and Demandable Accounts Payable-Advice to Debit Account (LDDAP-ADA), the NGAs shall use and indicate the designated clearing account per type of fund and the UACS Organization Code of the Agency to be credited in the LDDAP-ADA form. Sample form of LDDAP-ADA is attached for reference as "Annex C". ii. For each remittance and/or transfer through Letter of Credit Memo Fund Transfer, the NGAs shall use and indicate the designated clearing account per type of fund and the UACS Organization Code of Agency to be credited in the memo/letter to the banks. iii. NGAs shall indicate the designated NCO Code as LD9999 for remittance thru LDDAP-ADA and FT9999 for credit memo fund transfer advice/letter. iv. AGDB bookkeeper shall encode the UACS Organization Code of Agency to be credited and assigned NCO Code as indicated in the LDDAP ADA form or credit memo fund transfer advice/letter. c. Payment of Individual Depositor to NGAs thru Over-the-Counter Online Collection (OnCOll) with existing Memorandum of Agreement (MOA) between AGDB, and NGA for the collection of payment via online collection facility. i. The BTr shall open and maintain a separate clearing account with the AGDBs of NGA for OnCOLL mode supported with the copy of a Memorandum of Agreement relative to the said collection and/or payment scheme. ii. NGA shall advise their clients/individual depositors the designated clearing account for OnColl to be used in depositing their payment. NGA clients shall accomplish the OnColl Payment Slip indicating all the fields required as agreed per MOA. iii. Bank Teller shall encode all the fields based on the accomplished OnColl Payment Slip. iv. AGDB shall predefine the NCO Code as OC9999 . cDHAES v. AGDB shall predefine the UACS Organization Code based on the designated clearing account for OnColl of specific NGA. vi. AGDB shall sweep all the remittances credited to the parking accounts for OnColl to the designated clearing account per type of fund within the day. d. Remittance thru Electronic Banking Collection or E-Payment Covered under the Electronic Banking Collections are the remittances made via electronic payment including but not limited to the following: Link.BizPortal, weAccess, eMDS, RTGS and remittances thru special tie-up with third party providers such as PAYMAYA, GCash, Dragonpay, etc. i. The BTr shall open and maintain a separate clearing account with the AGDBs of NGA for Electronic Payment mode supported with the copy of a Memorandum of Agreement relative to the said collection and/or payment scheme. ii. NGA shall advise their provider the designated clearing account for E-Payment to be used in their remittance of collections. iii. AGDB shall predefine the NCO Code as EP9999 . iv. AGDB shall predefine the UACS Organization Code based on the designated clearing account for E-Payment of specific NGA. v. AGDB shall sweep all the remittances credited to the parking accounts for E-Payment to the designated clearing account per type of fund within the day. II. Report of Collection a. All AGDBs shall submit to BTr their nominated names of users as Uploader and Approver for registration and user creation in the NGCDS. b. The enhanced system requires the AGDBs to submit to BTr the daily collection report comprising all NGAs' collections including adjustments and the National Collecting Officer Code and Agency to be Credited (Organization Code) in Comma Separated Value (.csv) file format, through uploading facility access in the NGCDS not later than 7:00 PM of the succeeding banking day from the date of collection using the following naming convention: File Naming Convention: AAAXXXXMMDDYYYYTYPEMMDDYYCODECAANCOORG.csv Where: AAA Bank Code (LBP, DBP, UCPB, PVB, OFB) XXXX Branch Code MMDDYYYY Transaction date and time TYPE Transaction Type (Cash, Check, LDDAP-ADA, OnColl, E Payment) MMDDYYYY Date Credited CODE UACS Organization Code CA Clearing Account (Clearing Account should be mapped to Funding Source Code-UACS) A Amount NCO National Collecting Officer Code ORG Agency to be Credited (UACS Organization Code) c. In case the reporting date is a non-banking day, submission of collection report to NGCDS shall be made on the succeeding banking day. TCAScE d. The AGDBs shall ensure the proper adoption of the UACS Organization codes in all collection reports. e. The AGDBs shall ensure that all deposited collections/remittances through Regular Deposit, Online Collections, Electronic Payment Scheme, Direct Remittance, LDDAP-ADA, Letter request to credit/Fund Transfer Advice and other type of remittances are included in the Daily Summary of Collection Reports uploaded in the NGCDS. f. The daily collection report uploaded by the AGDBs in the NGCDS shall be equal to the amount remitted to the Treasury Single Account maintained with Bangko Sentral ng Pilipinas. g. A detailed deposited collection report per agency and by fund shall be generated from the NGCDS that will serve as a ledger/record of all the transactions that are to be recorded/reclassified in the National Government Accounting System (NGAs). III. Adjustment/s A. Reporting of Collection 1. The AGDBs shall ensure that details of any adjustments pertaining to the NGAs collections are indicated in the submitted daily collection report to BTr. Adjustments shall be allowed on the following reasons: a. Returned checks b. Over/under/double posted collections thru over-the-counter Online Collections (OnColl) and/or Electronic Payment; c. Reclassification of type of funding source due to incorrect clearing account used d. Reclassification of NCO Code and Organization code of the Agency to be credited. ASEcHI 2. AGDBs shall have an option to "Add," "Edit" or "Delete" transaction line to effect the adjustment on the daily collection report in the uploading facility of the NGCDS if the report has not yet been submitted to BTr . 3. AGDBs shall re-upload and re-submit the revised and adjusted file of the collection report in the NGCDS if it is within the cut-off time of submission of the report, NGCDS shall automatically overwrite the file in the database. 4. AGDBs shall submit a Data Change Request Form with the details of errors or adjustments and the complete supporting documents to BTr not later than three (3) days after the transaction date if the error or adjustment was identified beyond the cut-off time of submission of the collection report in the BTr thru NGCDS. Template form of Data Change Request Form is attached for reference as "Annex "D". 5. In case of NGAs request for any adjustment the accomplished Data Change Request Form with complete supporting documents shall be submitted to BTr-National Cash Accounting Division (NCAD). 6. BTr-NCAD upon receipt of the Data Change Request Form from AGDBs and/or NGAs shall validate if the transaction indicated is subject for the following adjustment: a. If reclassification of collection has been made and recognized in the BTr NG books, NCAD shall prepare a Journal Entry Voucher (JEV) in National Government Accounting System (NGAS) to effect the adjustment and shall input the JEV Adjustment Reference No. in the NGCDS. b. If the collection report has not yet been reclassified in the BTr NG books, BTr-NCAD shall have an option to adjust directly in the NGCDS to "Add," "Edit" or "Delete" the transaction line, to effect the adjustment with an audit trail. cTDaEH 8. On the noted discrepancy, NGAs/AGDBs shall submit to BTr-NCAD the relevant documents such as bank validated deposit slips, bank credit advice for any adjustments and/or reclassification for the current collections within the current year or until the 31st of January of the succeeding year to make the necessary adjustments in the BTr National Government (NG) books. 9. Adjustment/reclassification related to prior years' deposited collections which were erroneously deposited/remitted to the BTr under the General Fund instead of Trust receipts and/or SAGF account which were closed to Accumulated Surplus/Deficit in the NG books at year-end and already part of the Appropriated Surplus of the NG for that particular year, hence any adjustment thereto shall be recognized and charged against the current year General Fund collections of the requesting NGAs. B. Refund of Remittance 1. For request for adjustment subject for refund due to over/double posted remittance, and erroneous deposit in the BTr account via over-the-counter NCO remittance, the requesting AGDBs/NGAs shall submit to BTr-NCAD the Approval Request Form accompanied by written letter request with the details of errors or adjustments and the complete supporting documents. Template form of Approval Request Form is attached for reference as "Annex "E". 2. BTr-NCAD upon receipt of the Approval Request Form from AGDBs/NGAs shall validate if the transaction is subject for refund. 3. If a request for refund is valid the BTr-NCAD shall endorse to BTr Asset Management Service to do the necessary advice to AGDBs to effect the adjustment in the BTr account. III. Issuance of Certification 1. The BTr-NCAD which acts as the record keeper of the cash accounts shall issue Confirmation/Certification of Deposited National Collections particularly on the shares of various beneficiary Agencies from the collections of Other NGAs which are not reflected in the NGCDS and are recorded/reclassified in the respective books of accounts in the BTr-NG. ITAaHc 2. The BTr-NCAD shall issue Confirmation/Certification of Deposited National Collections regardless of type of Funds requested by NGAs for remittances from prior years up to July 31, 2022 . 3. The BTr Regional/District/Provincial Office shall issue Confirmation/Certification of Deposited National Collections requested by NGAs for remittances for the current year starting August 1, 2022 . 4. Requests for Certification/Confirmation requiring adjustment and/or reclassification from one fund to another shall be supported by BTr NCAD JEV recognizing the adjustment before a certification can be issued by BTr ROs/POs. D. DISBURSEMENTS 1. Authorized Government Servicing Banks (AGSBs) shall submit daily to the BTr Central Office-NCAD the consolidated report of negotiated amounts of MDS checks/LDDAP-ADA serviced during a given day. The report shall adopt the organization, funding source and the allotment/object class codes in Unified Accounts Code Structure (UACS) format. 2. BTr-NCAD shall upload the daily consolidated report of the negotiated MDS Report in the Disbursement Module of NGCDS and make the corresponding monthly reclassification by Agency and by Fund in the accounting system (NGASv2). E. RECONCILIATION 1. AGDBs shall submit to BTr a monthly collection report comprising all NGAs' collections/remittances in Comma Separated Value (.csv) file format, through uploading facility in the NGCDS for the monthly reconciliation process. 2. BTr-NCAD shall furnish the NGAs with the Monthly Statement of Deposited Collections/Remittances receipts/revenues deposited to the BTr thru AGDBs and Statement of Disbursement for SAGF and Trust Receipts representing MDS negotiated thru AGSBs. 3. The NGAs upon receipt of the Monthly Statement of Deposited Collections/Remittances and Disbursements shall reconcile and validate against their records. Discrepancy of the recorded data shall be submitted to BTr-NCAD within 30 days upon receipt of statement otherwise shall be construed as reconciled/validated. cSaATC F. TRANSITORY PROVISION ON THE USE OF CLEARING ACCOUNTS, NCO AND UACS ORGANIZATION CODES IN DEPOSITING NATIONAL COLLECTIONS The NGA's NCO shall continue to use designated clearing account, regular deposit slip for their remittances and submit List of Deposited National Collections (LDC) of their daily deposits with Development Bank of the Philippines (DBP), and Philippine Veterans Bank (PVB) while their systems are being enhanced. The BTr shall advise the NGAs when the NGCDS is already in place to capture the enhancement of the systems of DBP and PVB. G. HELP DESK BTr Help Desk may be contacted for any concerns or inquiries in connection with the implementation of this Circular. Concern Contact Person Contact Number Email Address NGCDS Help Desk NGCDS Support Team [emailprotected] Accounting Mary Grace Roselee Basilio-Doctor 8524-7032 [emailprotected] NCR Regional Office Concepcion S. Austria 8527-6846 [emailprotected] Ofelia A. Castillo 8527-3083 [emailprotected] H. REPEALING CLAUSE This repeals guidelines and procedures under the following issuance: a. Treasury Circular No. 02-2021 dated 27 April 2021 entitled, "Enhanced Guidelines in National Deposited Collections and Disbursements in line with the New National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury" b. Treasury Circular No. 05-2014 dated 26 September 2014 entitled: Amendment to Treasury Circular No. 03-2014 dated June 16, 2014, re Guidelines in Depositing National Collections to the National Treasury c. Treasury Circular No. 03-2014 dated 16 June 2014 re: "Guidelines in Depositing National Collections to the National Treasury"; Guidelines in Depositing National Collections to the National Treasury. I. EFFECTIVITY/IMPLEMENTATION This circular shall take effect July 1, 2022 . CHTAIc (SGD.) ROSALIA V. DE LEON Treasurer of the Philippines ANNEX A List of Clearing Account S for the Special Account in the General Fund (SAGF) Bank: Land Bank of the Philippines (LBP) Clearing Account Name Fund Sub-Category Funding Source Code New Clearing Account (ED: July 1, 2022) Agency to be Credited UACS Organization Code Description/Legal Basis 1 BTr-Fidelity Bond Fund Fidelity Bond Fund 03104344 3402-2851-59 Bureau of the Treasury (BTr) (or specific Agency Name of BTr-Regional Office) 110050100000 (or specific Organization Code of BTr-Regional Office) Public Bonding Law Sections 313-335 Chapter 15, Revised Administrative Code of 1917 2 BTr-Department of Agrarian Reform-FF ARE SAGF 03104321 Fiduciary Fund for Agrarian Reform Education 03104321 3402-2848-61 Department of Agrarian Reform (DAR) (or specific Agency Name of DAR-Regional Office) 040010100000 (or specific Organization Code of DAR-Regional Office) Interest income from investments in treasury notes RP-US Agreement P.L. 480 3 BTr-Department of Agriculture-ARF SAGF Agrarian Reform Fund 03104322 3402-2844-89 Department of Agriculture (DA) (or specific Agency Name of DA-Regional Office) 050010100000 (or specific Organization Code of DA-Regional Office) Income and collections from Agrarian Reform operations and proceeds from assets recovered and sales of ill-gotten wealth R.A. 9700 4 BTr-DENR ARF SAGF Agrarian Reform Fund 03104322 3402-2844-97 Department of Environment and Natural Resources (DENR) (or specific Agency Name of DENR-Regional Office) 100020100000 (or specific Organization Code of DENR-Regional Office) Income and collections from Agrarian Reform operations and proceeds from assets recovered and sales of ill-gotten wealth R.A. 9700 5 BTr-Land Registration Authority ARF SAGF Agrarian Reform Fund 03104322 3402-2845-00 Land Registration Authority 150040000000 Income and collections from Agrarian Reform operations and proceeds from assets recovered and sales of ill-gotten wealth R.A. 9700 6 BTr-Presidential Commission on Good Govt ARF SAGF Agrarian Reform Fund 03104322 3402-2845-19 Presidential Commission on Good Government 150090000000 Income and collections from Agrarian Reform operations and proceeds from assets recovered and sales of ill-gotten wealth R.A. 9700 7 BTr-Department of Agrarian Reform-ARF SAGF 03-104322 Agrarian Reform Fund 03104322 3402-2850-43 Department of Agrarian Reform (DAR) (or specific Agency Name of DAR-Regional Office) 040010100000 (or specific Organization Code of DAR-Regional Office) Income and collections from Agrarian Reform operations and proceeds from assets recovered and sales of ill-gotten wealth R.A. 9700 8 BTr-BFAR-WMF SAGF Wildlife Management Fund 03104325 3402-2845-27 Bureau of Fisheries and Aquatic Resources (BFAR) (or specific Agency Name of BFAR-Regional Office) 050030100000 (or specific Organization Code of BFAR-Regional Office) Donations, permits, fines, charges from wildlife related activities R.A. 9147 9 BTr-Fertilizer and Pesticide Authority-SAGF Support to the Fertilizer and Pesticide Program 03104326 3402-2848-70 Fertilizer and Pesticide Authority 050050000000 Support to the Fertilizer and Pesticide Program 10 BTr-Livestock Development Council-LDF SAGF Livestock Development Fund 03104327 3402-2848-88 Livestock Development Council 050070000000 Registration Fees of large cattle P.D. 914 11 BTr-National Meat Inspection Service MISDTF SAGF Meat Inspection Service Development Trust Fund 03104328 3402-2845-35 National Meat Inspection Service 050090000000 Fees, fines and other charges by the NMIS Section 46, R.A. 9296 12 BTr-National Book Dev Board IMDCF SAGF Instructional Materials Development Center Fund 03104330 3402-2845-43 National Book Development Board 070020000000 R.A. 8047 13 BTr-Department of Energy-SAGF Collections from other production shares and miscellaneous income 03104332 3402-2845-51 Department of Energy 090010000000 Fees, revenues and receipts from the exploration, development and exploitation of energy resources P.D. Nos. 87/972/1234/1442/9513 14 BTr-Department of Energy-TTEMF SAGF Technology Transfer for Energy Management Fund 03104333 3402-2845-60 Department of Energy 090010000000 Interest Income in USAID-assisted Technology Transfer for Energy Management (TTEM) R.A. 7638 15 BTr-DENR-IPAF SAGF Integrated Protected Areas Resources Fund 03104334 3402-2850-51 Department of Environment and Natural (DENR) (or specific Agency Name of DENR-Regional Office) 100010100000 (or specific Organization Code of DENR-Regional Office) All income generated from the operation of NIPAS or management of wild flora and fauna R.A. 7586 16 BTr-Biodiversity Management Bureau-WMF SAGF Wildlife Management Fund 03104335 3402-2845-78 Biodiversity Management Bureau 100020100000 Fines, awards, fees, charges, donations, endowments, administrative fees or grants in the form of contribution R.A. 9147 17 BTr-Palawan Council for Sustainable Dev Staff WMF SAGF Wildlife Management Fund 03104335 3402-2845-86 Palawan Council for Sustainable Development Staff 100060000000 Fines, awards, fees, charges, donations, endowments, administrative fees or grants in the form of contribution R.A. 9147 18 BTr-DENR-SCL SAGF Sale of Confiscated Logs 03104336 3402-2845-94 Department of Environment and Natural Resources (DENR) (or specific Agency Name of DENR-Regional Office) 100010100000 (or specific Organization Code of DENR-Regional Office) E.O. 277; LOI 1020; BP 879 19 BTr-Environmental Management Bureau-AQMF SAGF Air Quality Management Fund 03104337 3402-2848-96 Environmental Management Bureau (EMB) (or specific Agency Name of EMB-Regional Office) 100020100000 (or specific Organization Code of EMB-Regional Office) Fines, awards, fees, donations, endowments, and grants in the form of contribution R.A. 8749 20 BTr-Mines and Geo-Sciences Bureau-SAGF Mines and Geosciences Bureau 03104338 3402-2846-08 Mines and Geo-Sciences Bureau (MGB) (or specific Agency Name of MGB-Regional Office) 100030100000 (or specific Organization Code of MGB-Regional Office) 10% of all royalties and revenues from development and utilization of the mineral resources (Mineral Reservations R.A. 7942) 21 BTr-Bureau of Customs-NICISPF SAGF Non-Intrusive Container Inspection System Project Fund 03104339 3402-2846-16 Bureau of Customs 110020100000 Income from Container Security Fee E.O. Nos. 592/635 22 BTr-Bureau of Customs-SGLTF SAGF Super Green Lane Trust Fund 03104340 3402-2846-24 Bureau of Customs 110020100000 Service fees for usage of Super Green lane facility E.O. Nos. 230/563 23 BTr-Bureau of Customs-Tax Refund SAGF Tax Refund 03104341 3402-2846-32 Bureau of Customs 110020100000 Refund of Input VAT R.A. 8424 24 BTr-Bureau of Internal Revenue-Bank Penalties Fund SAGF Bank Penalties Fund 03104343 3402-2849-00 Bureau of Internal Revenue 110030100000 Penalties imposed to banks on delayed remittances E.O. 937 25 BTr-Insurance Commission-Pre-Need Fund SAGF Pre-Need Fund 03104346 3402-2849-18 Insurance Commission 110080000000 Retention and Utilization of Fees, Charges and Other Income from the Regulation of Pre-need Companies R.A. 9829 26 BTr-Food and Drug Administration-SAGF DOH OSEC FDA-SAGF 03104348 3402-2849-26 Food and Drug Administration 130010200001 Income from fees fines, royalties and other charges authorized under R.A. 9502 27 BTr-Bureau of Quarantine-SAGF OSEC-BQIHS SAGF 03104349 3402-2846-40 Bureau of Quarantine 130010100000 50% of Income from Quarantine Services R.A. 9271 28 BTr-Bureau of Fire Protection-SAGF Bureau of Fire Protection 03104350 3402-2846-59 Bureau of Fire Protection (BFP) (or specific Agency Name of BFP-Regional Office) 140020300000 (or specific Organization Code of BFP-Regional Office) Fees and Fines under the Fire Code of the Philippines R.A. 9154 29 BTr-Department of Justice-SAGF Department of Justice (OSEC) Legal Fees 03104351 3402-2849-34 Department of Justice 150010100000 Legal Fees R.A. 9279 30 BTr-Land Registration Authority-SAGF Land Registration Authority 03104352 3402-2849-42 Land Registration Authority 150040000000 20% of Land Registration Fees of the Register of Deeds of LGUs and LRA P.D. 1529 31 BTr-Office of the Solicitor General-SAGF Office of the Solicitor General 03104353 3402-2849-50 Office of the Solicitor General 150070000000 50% of fees and charges on naturalized aliens under the old Naturalization Law L.O.I. 278/R.A. 9417 32 BTr-DOLE-Verification Fee Fund SAGF Verification Fee Fund 03104354 3402-2849-69 Department of Labor and Employment (DOLE) (or specific Agency Name of DOLE-Regional Office) 160010100000 (or specific Organization Code of DOLE-Regional Office) Verification Fees of Foreign Post E.O. 1022 33 BTr-NCMB-Special Voluntary Arbitration Fund SAGF Special Voluntary Arbitration Fund 03104355 3402-2849-77 National Conciliation and Mediation Board (NCMB) (or specific Agency Name of NCMB-Regional Office) 160030100000 (or specific Organization Code of NCMB-Regional Office) CBA Registration Fees R.A. 6721 34 BTr-Department of National Defense-APDRF SAGF Asia Pacific Disaster Response Fund 03104356 3402-2846-67 Department of National Defense 170010000000 Tropical Storm Ketsana (Ondoy) Project 35 BTr-AFP-GHQ-Modernization SAGF AFP Modernization Trust Fund 03104357 3402-2846-75 Armed Forces of the Philippines-General Headquarters 170101700001 Share from the proceeds of sale, lease or joint development, public-private partnership, sale of the products of Government Arsenal, disposal of repairable equipment, budgetary surplus, donations and interest income R.A. 7227, R.A. 7898, R.A. 10349 36 BTr-Department of Tourism-TDF SAGF Tourism Development Fund 03104361 3402-2846-83 Department of Tourism (DOT) (or specific Agency Name of DOT-Regional Office) 210010100000 Accreditation, training fees, miscellaneous income R.A. 9593 37 BTr-LTO-Seat Belt Use Fund SAGF Seat Belt Use Fund (LTO) 03104364 3402-2850-60 Land Transportation Office (LTO) (or specific Agency Name of LTO-Regional Office) 380011900000 (or specific Organization Code of LTO-Regional Office) Fines imposed on the implementation of Seat Belt Use R.A. 8750 38 BTr-Maritime Industry Authority-Tonnage Fees SAGF MARINA Tonnage Fees 03104365 3402-2849-85 Maritime Industry Authority (MARINA) (or specific Agency Name of MARINA-Regional Office) 380030100000 (or specific Organization Code of MARINA-Regional Office) Tonnage Fees R.A. 9295 39 BTr-Office for Transportation Security-NCASC SAGF National Civil Aviation Security Committee (NCASC) 03104366 3402-2849-93 Office for Transportation Security 380050000000 Aviation security fees collected from passengers at the airports E.O. Nos. 277/311 40 BTr-Phil Statistical Research and Training Inst-IEEF SAGF Interest Earnings of the Endowment Fund 03104367 3402-2846-91 Philippine Statistical Research and Training Institute 240060000000 Interest Income E.O. 211 41 BTr-Commission on Filipino Overseas-SAGF CFO SAGF 03104368 3402-2847-05 Commission on Filipino Overseas 260030000000 Donations from Overseas Filipinos, grants from multinational agencies, financial support from the CFOs corporate and government partners, and other income from projects and activities 42 BTr-CHED-SAGF Higher Education Development Fund 03104369 3402-2847-13 Commission on Higher Education (CHED) (or specific Agency Name of CHED-Regional Office) 260040000000 (or specific Organization Code of CHED-Regional Office) 40% share from travel tax, 30% from registration fees of PRC and 1% of gross sales of lotto operations of PCSO RA 7722 43 BTr-Dangerous Drugs Board-SAGF DDB SAGF 03104370 3402-2847-21 Dangerous Drugs Board 260060000000 25% of gross receipts from breakages of Phil. Racing Club, Inc. and Manila Jockey Club, Inc., 10% of unclaimed/forfeited sweepstakes/lotto prizes from PCSO and P5M per month from PAGCOR R.A. Nos. 7953, 8407, 1965 44 BTr-Film Development Council of the Philippines-SAGF FDCP SAGF 03104371 3402-2850-00 Film Development Council of the Philippines 260090000000 Registration fees/charges and amusement taxes R.A. 9167 45 BTr-Games and Amusements Board-SAGF GAB SAGF 03104372 3402-2847-30 Games and Amusements Board 260100000000 3% of the grass gate receipts from the conduct of professional basketball and other professional games and income from television, radio and motion picture rights E.O. 120, P.D. 871 46 BTr-Housing and Land Use Regulatory Board-SAGF HLURB SAGF 03104373 3402-2850-19 Housing and Land Use Regulatory Board (HLURB) (or specific Agency Name of HLURB-Regional Office) 260120100000 (or specific Organization Code of HLURB-Regional Office) Service/Processing Fees, Fines, Penalties E.O. Nos. 648/90 47 BTr-MTRCB-SAGF MTRCB SAGF 03104374 3402-2847-48 Movie and Television Review and Classification Board 260150000000 Share on the annual revenue collection of MTRCB Sec. 20 of P.D. 1986 48 BTr-Office of the Presidential Adviser on the Peace Process-SAGF The Asian Foundation 03104376 3402-2847-56 Office of the Presidential Adviser on the Peace Process 260260000000 Donation 49 BTr-Presidential Commission for the Urban Poor-SAGF PCUP SAGF 03104378 3402-2847-64 Presidential Commission for the Urban Poor 260330000000 Donations from Local Sources 50 BTr-Philippine Coconut Authority-SAGF PCA SAGF 03104381 3402-2847-72 Philippine Coconut Authority 350080100000 Fees from copra exporters, oil millers, desiccators and other end-users of coconut products P.D. 1234/P.D. 1854 51 BTr-Tourism Promotions Board-SAGF Tourism Promotions Board Fund 03104382 3402-2847-80 Tourism Promotions Board 350410000000 Proceeds from the investment earnings of the Tourism Promotions Trust, Dividend shares from PAGCOR, Duty Free Philippines Corporation and others R.A. 9593 52 BTr-Environmental Management Bureau-NWQMF SAGF National Water Quality Management Fund 03104385 3402-2850-27 Environmental Management Bureau (EMB) (or specific Agency Name of EMB-Regional Office) 100020100000 (or specific Organization Code of EMB-Regional Office) Fines, awards, fees, donations, endowments and grants in the form of contribution RA 9275 53 BTr-Environmental Management Bureau-AWQMF SAGF Area Water Quality Management Fund 03104386 3402-2850-35 Environmental Management Bureau (EMB) (or specific Agency Name of DENR-Regional Office) 100020100000 (or specific Organization Code of DENR-Regional Office) Fees collected under the waste water charge system, donations, endowments and grants RA 9275 54 BTr-Department of Agriculture-SF SAGF Seed Fund 03104387 3402-2847-99 Department of Agriculture (DA) (or specific Agency Name of DA-Regional Office) 050010100000 (or specific Organization Code of DA-Regional Office) Proceeds of sales, fines and donations R.A. 7308 55 BTr-Department of Agriculture-CEMF SAGF Competitiveness Enhancement Measures Fund 03104388 3402-2848-02 Department of Agriculture (DA) (or specific Agency Name of DA-Regional Office) 050010100000 (or specific Organization Code of DA-Regional Office) 50% of revenues collected from fees, charges and safeguard duties (RA 8800) 56 BTr-DPWH-National Building Code Development Fund National Building Code Development Fund 03104389 3402-2848-10 Department of Public Works and Highways 180010100000 National building permit collections and remittances pursuant to PD 1096 57 BTr-Department of Agriculture-LPF SAGF Livestock Promotion Fund 03104390 3402-2848-29 Department of Agriculture (DA) (or specific Agency Name of DA-Regional Office) 050010100000 (or specific Organization Code of DA-Regional Office) Sourced from the sale of agricultural propagation, breeding or meat purposes or the renting or loaning for breeding purposes, or the slaughter and sale in the form of meat of the animals 58 BTr-BFAR-FMF SAGF Fisheries Management Fund 03104391 3402-2848-37 Bureau of Fisheries and Aquatic Resources (BFAR) (or specific Agency Name of BFAR-Regional Office) 050030100000 (or specific Organization Code of BFAR-Regional Office) To be used for the conservation, protection and regulation of fishery and aquatic resources sourced from endowments, grants, donations, administrative fines and penalties imposed under Section 19 of R.A. No. 10654 59 BTr-DICT-SAGF Free Public Internet Access Fund (FPIAF) 03104392 3402-2848-45 Department of Information and Communications Technology 190060000000 Deposits made by the NTC out of the Spectrum Users Fee R.A. 10929 60 BTr-DPWH-MVUC SAGF Special Road Fund 03104394 3402-2848-53 Department of Public Works and Highways 180000000000 Motor Vehicle User's Charge (MVUC) Tax Collections R.A. 11239 ANNEX B Sample Form of OnColl Payment Slip ANNEX C Sample Form of LDDAP-ADA ANNEX D Sample Form for Data Change Request ANNEX E Sample Form for Adjustment Approval