Supreme Court Circular No. 026-97 mandates all judges and clerks of various trial courts in the Philippines to ensure compliance with proper accounting and issuance of official receipts for legal fees. It prohibits clerks from retaining original receipts and requires immediate issuance of these receipts upon payment. The circular also introduces a Legal Fees Form to be attached to case records in place of the official receipt. Non-compliance with these directives may result in administrative sanctions.
May 5, 1997
SUPREME COURT CIRCULAR NO. 026-97
| TO | : | All Judges and Clerks of Courts of the Regional Trial Courts, Shari'a District Courts, Metropolitan Trial Courts, Municipal Trial Courts in Cities, Municipal Trial Courts, Municipal Circuit Trial Courts, Shari'a Circuit Courts |
| SUBJECT | : | Legal Fees Form for Lower Courts |
To eradicate the practice of some clerks of court of retaining the original copy of the official receipt issued in acknowledgment of payment for file with the record of the case instead of issuing the same to the payor, JUDGES and CLERKS OF COURT are hereby DIRECTED to: HICEca
1) Compel their collecting officials to strictly comply with the provisions of the AUDITING AND ACCOUNTING MANUAL, Art. VI, Sec. 61 and 113, to wit:
"ARTICLE VI — Accountable Forms"
"Sec. 61. Kinds of Accountable forms. — (a) Official Receipts — For proper accounting and control of collections, collecting officers shall promptly issue official receipts for all monies received by them. These receipts may be in the form of stamps or officially numbered receipts . . . ." (Italics supplied)
"Sec. 113. Issuance of official receipt. — for proper accounting and control of revenues, no payment of any nature shall be received by a collecting officer without immediately issuing an official receipt in acknowledgment thereof. This receipt may be in the form of stamps . . . or officially numbered receipts, subject to proper custody and accountability." (Italics supplied)
2) Cause the attachment of the Legal Fees Form for lower courts (Annex "A"), which is to be provided by the Property Division of the Office of the Court Administrator, to the record of the case in lieu of the official receipt.
Non-compliance with this CIRCULAR shall be dealt with administrative sanctions.
(SGD.) ALFREDO L. BENIPAYOCourt Administrator
ANNEX A
Republic of the Philippines
LEGAL FEES FORM
Case No. _________________
RECEIVED this _____ day of _________________, 19___ the following payments: aECTcA
| 1. | General Fund | |||
| a. | Clerk of Court General Fund | P__________ | O.R. __________ | |
| b. | Sheriff's General Fund | P__________ | O.R. __________ | |
| 2. | Judiciary Development Fund | P__________ | O.R. __________ | |
| 3. | Fiduciary Fund | P__________ | O.R. __________ | |
| 4. | Sheriff's Trust Fund | P__________ | O.R. __________ | |
| 5. | Legal Research Fund Fee | P__________ | O.R. __________ | |
| 6. | Land Registration Fee | P__________ | O.R. __________ | |
| 7. | Victims Compensation Fee | P__________ | O.R. __________ | |
| Total : __________ | ||||
| Paid By: | Received By: | |||
| ____________________ | ____________________ |
(Note: ______________________) AaECSH