Policies, Rules, Regulations and Procedures in the Handling of Government Moneys and Funds

July 16, 2013

CUSTOMS MEMORANDUM ORDER NO. 005-13

 

I. Objectives:

1. To define the duties, responsibilities and accountabilities of BOC Accountable Officers

2. To identify forms required to be accomplished and submitted by Accountable Officers

3. To discuss accounting and auditing rules and regulations in the handling of government moneys and funds for strict compliance by concerned Accountable Officers

II. Coverage:

The following are the BOC Accountable Officers covered by this Order, who shall be permanent employees only, either appointed or designated to such positions:

1. Disbursing Officers or Special Disbursing Officers — These are personnel authorized to pay out government funds or settle government payables and obligations either in currency (cash) or in check to authorized recipients. Payments/settlement must be covered either by Disbursement Voucher (DV), Petty Cash Voucher (PCV) or payroll.

2. Cashiers, Collecting Officers or Special Collecting Officers, collectively referred to as National Collecting Officers (NCOs) in this order — These are personnel authorized to collect and receive all moneys accruing to the government, e.g., fees, duties, taxes, other charges, payment of forms, trust funds, etc.

3. Signatories to Disbursement Vouchers — These are personnel authorized to sign Disbursement Vouchers and Checks and shall include among others, the Commissioner of Customs, Deputy Commissioner for Internal Administration Group, District Collector of Customs, Deputy Collector for Administration, and all others so designated by proper authorities. CaHcET

4. Supply Officer-in-charge of safekeeping and issuing BOC Accountable Forms.

III. General Provisions:

1. Pursuant to Section 182, Article 2, Title 4, Book III of the General Accounting and Auditing Manual (GAAM) Volume 1, each Accountable Officer with a total cash accountability of Php5,000.00 or more shall be bonded with the Bureau of the Treasury (BTr) Fidelity Bond Division. The amount of bond corresponds to his total accountability (cash and cash items) as fixed by the Bureau. Without a valid and proper Bond, the Accountable Officer shall desist from the performance of his/her duties and responsibilities.

2. Accountable officers shall be subject to regular financial and compliance audit by the Commission on Audit (COA), hence, it shall be his/her personal responsibility and liability to comply with the policies, rules, regulations and procedures as herein prescribed and with all other related accounting and auditing rules and regulations.

3. Accountable officers are personally liable for their overt acts, neglects or omissions while in such designations, subject to appropriate disciplinary action as applicable and after due process, such as, but not limited to the following issuances:

a. CSC Memorandum Circular No. 12-2012, Policy Guidelines to Govern the Liquidation of Cash Advances and the Penalty to be Imposed for Failure of an Accountable Officer to Liquidate within the Prescribed Period

b. Section 89 of PD 1445, otherwise known as the Government Auditing Code of the Philippines

4. On the other hand, it shall also be the responsibility and accountability of their respective Chiefs, to monitor the work of Accountable Officers in order to ensure early detection of possible irregularities and their immediate correction, restitution, and recommendation of appropriate disciplinary action, as warranted. It shall also be his/her responsibility to orient/brief any newly assumed Accountable Officer in his/her division/office/unit.

5. Whenever, there are findings of liability against accountable officers, uncovered by RAD/Accounting Division and/or reported by COA, it shall be the duty of RAD/Accounting Division to forward such findings with recommendations to the Commissioner of Customs for proper disposition, e.g., demand for immediate settlement of outstanding obligations, relief from duties as accountable officer, and filing of administrative case, among others.

6. It shall be the duty of HRMD, for personnel under Ocom/Administrative Division concerned for personnel under ports/subports to ensure all Accountable Officers, prior to the discharge of their respective functions shall be issued appropriate Customs Personnel by the District Collector/Deputy Commissioner, IAG/Commissioner of Customs. Their designation orders shall state the nature of transactions that they are authorized to handle and their amount of accountability. Copies of the CPO shall be furnished Human Resources Management Division for 201 file, Revenue Accounting Division (RAD), Accounting Division and General Services Division (GSD) for reference and monitoring.

7. It shall also be the duty of HRMD/Administrative Division to ensure that proper turn-over of accountabilities is effected in cases of change/s in assignments of accountable officers. Clearances from Revenue Accounting Division, Financial Service and Accounting Division, Financial Management Office shall be required for purposes of reassignments, separation or retirement from the service of Accountable Officers.

8. It shall be the duty of Interim Training and Development Division (ITDD) to conduct a formal training to all Accountable Officers within thirty (30) days upon assumption. In this connection, HRMD shall furnish ITDD with a copy of appointment/order with certificate of assumption of newly appointed/designated accountable officer. ASEIDH

IV. Operational Provisions:

1. Processing of Application for Bonding of Accountable Officers

1.1. For initial application for bonding — Immediately upon appointment/designation of an Accountable Officer, HRMD shall send a notification to the Director, Administration Office, for personnel under Ocom/concerned Deputy Collector for Administration, for personnel under Ports and Subports of such appointment/designation with information of the requirement for bonding.

For renewal of application for bonding — On the first working day of each month, the Human Resources Management Division (HRMD), using the Human Resource Information System (HRIS), shall generate the list of expiring bonds of accountable officers for the following next month (e.g., expiring Fidelity Bonds for the month of March shall be generated in the first working day of January) and shall send the list to the Director, Administration Office/Deputy Collector for Administration with information of the requirement to renew the expiring bond.

1.2. The Director, Administration Office/Deputy Collector for Administration shall issue a Memorandum directing the concerned Accountable Officer to submit the duly accomplished application for bonding with necessary documents and with notification that failure to comply within five (5) days upon receipt thereof shall automatically revoked his/her designation as Accountable Officer. For newly appointed/designated accountable officer, he/she shall not be allowed to discharge his/her functions until the approval of his/her application for bonding.

1.3. Upon submission of the application for bonding with requirements, attached as ANNEX A. HRMD/Administrative Division shall process the documents, verify the validity of data and information and submit the same for approval of the Director, Administration Office (for Ocom)/Deputy Collector for Administration (for Ports and Subports).

1.4. Upon approval by proper authorities, HRMD/Administrative Division shall forward the same to the Accounting Division/Accounting Unit for preparation of Disbursement Voucher (DV) to cover payment of the bond premium in accordance with the schedule fixed by BTr, attached as ANNEX B. HIaSDc

1.5. HRMD/Administrative Division shall submit the request for bonding with attachments to the BTR Central/Regional Office.

1.6. HRMD/Administrative Division shall follow-up approval of the bond with BTr in order to ensure that the accountable officer will have an approved bond prior to assumption/or prior to expiration of previous bond. Likewise, together with Accounting Division/Unit shall ensure that all of these processes are completed within two (2) months.

1.7. Upon approval of bond, HRMD/Administrative Division shall forward the original copy to the concerned accountable office, copy furnished the Resident Auditor, RAD and Accounting Division, and with a copy to the personnel's 201 file, both at the district and HRMD offices.

1.8. HRMD shall encode details of the bond in the HRIS for monitoring purposes.

2. Duties, Responsibilities, Accountabilities and Reportorial Requirements of Disbursing Officer (DO)/Special Disbursing Officer (SDO)

2.1. It shall be the responsibility of DO/SDO to ensure that the following basic requirements for all forms of disbursements are complied with:

2.1.1. Existence of a lawful and sufficient allotment as certified by the Budget Officer

2.1.2. Existence of a valid obligation as certified by the Accountant

2.1.3. Legality of transactions and conformity with laws, rules and regulations

2.1.4. Approval of the expense by the authorized official/s

2.1.5. Submission of proper evidence to establish claim

2.2. It shall be the responsibility of DO/SDO to ensure that the following basic requirements for all disbursements through petty cash funds are complied with:

2.2.1. Cover only non-recurring, emergency and petty expenses

2.2.2. Amount shall not exceed Php15,000.00 for each transaction, except when a higher amount is expressly authorized by law or by specific authority of COA

2.3. It shall be the responsibility of DO/SDO to ensure that the revised documentary requirements for each specific type of disbursement as required under COA Circular No. 2012-001, as circularized under CMC 205-2012 dated September 5, 2012, copy attached as ANNEX C, are strictly complied with.  

2.4. It shall be the accountability of DO/SDO to ensure that his/her cash advance is liquidated, subject to the very basic condition that no further cash advance shall be authorized unless the previous cash advance has been liquidated within the prescribed period, as follows:

2.4.1. For payment of salaries, wages, allowances, honoraria and similar payments — Within five (5) calendar days after the end of the pay period

2.4.2. For petty cash fund — As soon as the disbursement reaches 75% of the fund

2.4.3. For traveling expenses — With thirty (30 days) after the return from official trip for local travels and sixty (60) days for international travel

2.4.4. Special purpose — Within five (5) calendar days after the purpose has been served

2.5. It shall be the accountability of the DO/SDO to submit the following to the Accounting Division on or before the 5th day of the following month, subject to the basic condition that his/her salaries shall be withheld pending the submission of the same: AcEIHC

2.5.1. Report of Disbursement and Report of Checks Issued together with payrolls and disbursement vouchers with the required supporting documents of each DV

2.5.2. Statement of Monthly Allocation and Utilization

2.5.3. Petty Cash Register/Cash in Bank Register/Cash Disbursement Register, as applicable

2.6. Likewise, the Monthly Bank Reconciliation Statement with the Bank Statements and Schedule of Outstanding Checks shall be prepared by the Accountant/designated personnel at the port, for submission to Accounting Division on or before the 5th day of the month.

3. Duties, Responsibilities, Accountabilities and Reportorial Requirements of National Collecting Officers (NCOs)

3.1. It shall be the duty of NCO to ensure that all duties, taxes, fees, charges, penalties and other assessments as per existing regulations are collected, deposited and reported using the proper Codes of Chart of Accounts, Listing as of July 2013 attached of as ANNEX D. This is, however, subject to revision/updating by COA and it shall be incumbent upon the NCOs to update himself of related issuances.

3.2. It shall be the duty of NCO to accept payment in cash or equivalent forms of payment as authorized. Acceptance of Manager's Check/Cashier's Check as payment for duties, taxes and other charges shall be subject to the following conditions:

3.2.1. Approval of the Chief, Collection Division

3.2.2. Check must be addressed as follows: "Payable to the Bureau of Customs for the account of (importer's name)"

3.2.3. Written at the back of the check is the import entry number, name and address of the importer, valid ID reference number

3.3. Upon receipt of payment by the NCO, a Bureau of Customs Official Receipt (BCOR) must be immediately issued. At no instance shall temporary receipts be issued to acknowledge the receipt of public funds. The use of BCOR shall be subject to the following guidelines:

3.3.1. Its requisition and issuance shall be in accordance with the Section 4 hereof, since BCOR is one of the BOC accountable forms

3.3.2. Issuance of BCOR shall be strictly in numerical sequence

3.3.3. The amount received shall be written in both words and figures and at all times be the same in Original, Duplicate, Triplicate and Quadruplicate THAICD

3.3.4. All relevant information shall be filled-up in the BCOR such as the name of the payor/importer, import entry number, nature of payment, e.g., duties, VAT, IPF or miscellaneous with brief description, and mode of payment, signature over printed name of collecting officer and date of collection.

3.3.5. The distribution of BCOR shall be strictly as follows:

Original — Payor

Green copy — File copy of the port

Yellow copy — For attachment to DRCD, RAD copy

Blue copy — For attachment to DRCD, COA copy

 The distribution of government Official Receipt (Form 51C) used for trust receipts shall be strictly as follows:

Original — Payor

Green — File copy of the port

Pink — For attachment to DRCD, COA copy

Xerox copy — For attachment to DRCD, Accounting Division copy

3.4. It shall be the responsibility of the NCO to deposit his/her collections for the day intact into the interest earning Savings Account of the Treasurer of the Philippines with Authorized Government Depository Banks (AGDBs) to which the Bureau is accredited by the Treasury Fiscal Examiner of the Bureau of the Treasury (BTr). Any collection after a deposit had been made shall be deposited in the next banking day. This required daily deposit of collections shall be strictly complied without exemption. DTEHIA

3.5. The following procedures shall be followed by the NCOs in the deposit of daily collections:

3.5.1. Prepare and accomplish the Daily Report of Collections and Deposits (DRCD) in four (4) copies, prescribed form attached as ANNEX E.

3.5.2. Based on the DRCD, prepare and accomplish the List of Deposited Collections (LDC) in four (4) copies, prescribed form attached as ANNEX F.

3.5.3. Accomplish the AGDB's Deposit Slip in three (3) copies indicating the LDC number

3.5.4. Submit the DRCD, validated Deposit Slip and LDC to the Chief, Collection Division/Unit

3.6. At no instance shall money in the hands of the NCOs be used for personal purposes nor shall they be used for encashing personal/private checks.

3.7. It shall be the accountability of the NCO to submit the required reports subject to the basic condition that his/her salaries shall be withheld pending the submission of the same within the prescribed period, as follows:

3.7.1. Monthly Report of Collections and Deposits with the following attachments:

3.7.1.1. Daily Report of Collection and Deposit (DRCD)

3.7.1.2. List of Deposited Collections (LDC)

3.7.1.3. Deposit Slips with clear bank validation

3.7.1.4. Monthly Report Summary

3.7.1.5. Yellow copy of the BCOR issued and complete set of the cancelled BCOR, if any

3.7.1.6. Bank Certification

The above must be endorsed by the Chief, Collection Division/Unit to the Chief, Revenue Accounting Division on or before the 5th day of the following month, prescribed forms attached as ANNEX G.

3.7.2. A copy of all of the above shall also be submitted to COA Resident Auditor on the 5th day of the following month, attaching instead the Blue copy of the BCOR

4. Requisition, Issuance, Monitoring and Reporting of Accountable Forms

4.1. The NCO so designated to issue and collect payments for BOC Accountable Forms shall be responsible for the safekeeping and reporting of the use and condition of the forms. List of BOC Accountable Forms, attached as ANNEX H.

4.2. It shall be the responsibility of the NCO to ensure that the following basic guidelines in the proper and authorize use or application of accountable forms are complied with:

4.2.1. If the accountable form is pre-numbered just like the Bureau of Customs Official Receipts (BCORs), the same shall be issued in STRICT NUMERICAL SEQUENCE, even if the forms do not have money value. ASEcHI

4.2.2. Accountable forms shall be issued in sufficient quantities on a replacement basis not to exceed three (3) months use, without exception. The requisitioned forms must be used, issued, sold within the three (3) months period, otherwise, a report must be submitted to the General Services Division (GSD), Ocom for information and recording purposes.

4.2.3. For purposes of implementing 4.2.2. above, the GSD shall maintain a matrix of accountable forms showing the average monthly consumption of ports, subports, offices which shall be used as basis in the provision of such forms.

4.3. The following procedures shall be followed in the requisition and issuance of accountable forms:

4.3.1. Accountable Officer shall prepare and submit four (4) copies of Requisition and Issue Slip (RIS), ANNEX I signed by Accountable Officer and approved by the concerned Head of Division/Office to the Supply Officer, GSD, Ocom.

4.3.2. Supply Officer, GSD shall issue the requested accountable forms, with the accountable officer acknowledging the same in the Invoice and Receipt for Accountable Forms (IRAF), ANNEX J.

4.3.3. Upon receipt of the accountable forms, the officer shall carefully examine each pad. He/She shall segregate any pad found to contain defects, such as incorrect series of numbers, or missing leaves or sheets, etc. in which case, he/she prepares Statement of Defects or Deficiencies Noted. He/She shall request Resident COA to examine the defective pad and to issue a certification to that effect which he/she shall use in support of a credit to his account for the missing or defective forms to be attached to the required monthly reports. The defective pad with certification shall also be returned by the accountable officer to the Supply Officer, GSD, Ocom for appropriate disposition.

4.3.4. The Supply Officer, GSD, Ocom shall record all requisitions in the Stock Card which shall be maintained for each kind of form. He shall likewise record all requisitions in the Permanent Record Book for Accountable Forms (PRAF), which shall contain the following columns: Form Number; Name of Accountable Form; Serial Number; Total Value, if form is with money value; Name of Accountable Officer to whom issued; Date Received by Accountable Officer; Date Reported Totally Used, Sold, Issued.

4.4. Upon relief/reassignment/resignation/retirement of the Accountable Officer, all unused accountable forms must be properly turned-over to the next assigned Accountable Officer or returned to GSD.

4.5. The following reports/records shall be required to monitor the use of accountable forms:

Person	Report/Record	Period Required	Submitted to
Responsible			Whom:
Supply Officer,	Stock Card for	Current	Maintained as
GSD, Ocom	each accountable		record of the
	Form, ANNEX K		GSD subject to
			COA audit as
			necessary.
Supply Officer,	Permanent	Current	Maintained as
GSD, Ocom	Record of		record of the
	Accountable		GSD for
	Forms (PRAF),		monitoring and
	ANNEX L		subject to COA
			audit as
			necessary.
Accountable	Monthly Report of	Not later than	Accounting
Officer	Collections and	the 5th day of the	Division, FMO for
	Deposits (RCD)	following month	accounting of
	(for accountable	(i.e., Report for	collections and
	forms that are	the month of	monitoring of
	sold) with copies	January to be	revenues from
	of ORs	submitted NLT	forms.
		February 5)
Accountable	Monthly Report of	Not later than	Accounting
Officer	Accountability for	the 5th day of the	Division, FMO for
	Accountable	following month	monitoring that
	Forms (RAAF),	(i.e., Report for	all forms sold are
	ANNEX M with	the month of	reported in the
	the Daily Receipts	January to be	RCD.
	Issuance of	submitted NLT
	Forms, ANNEX N	February 5)	GSD, AO for
			reconciliation of
			IRAF and RAAF
			& monitor
			whether all forms
			requisitioned are
			eventually
			issued/sold/
			used.

V. Repealing Clause:

This order revokes CMO 23-95, entitled, Payments by Manager's Checks/Cashier's Checks, CMO 13-99, entitled, Submission of Monthly Report of Disbursement/Collection, and CMO 21-2007, entitled, Procedural Guidelines in the Requisition, Issuance, Monitoring and Reporting of Accountable Forms, and all other memoranda, circulars and orders in conflict with any provision of this order are hereby repealed and/or modified accordingly.

VI. Date of Effectivity:

This Memorandum Order shall take effect immediately.

(SGD.) ROZZANO RUFINO B. BIAZONCommissionerBureau of Customs

ATTACHMENT

NATURE OF INCOME (COA CHART OF ACCOUNTS)

The Chart of Accounts is PRESCRIBED for use by all national government agencies and local government units. The descriptions of all the accounts and the instructions as to when these are to be debited and credited are provided to ACHIEVE UNIFORMITY in the recording of government financial transactions

 

Code	Income Accounts		Basis	Amount
553.00	BIR Documentary Stamp (Internal Revenue	COA Chart of Accounts;	15.00
	Documentary Stamps/Documentary Stamp Tax)	CMO No. 11-96
556.00	Excise Tax (Specific Tax, based on volume/	COA Chart of Accounts;
	Ad-valorem Tax, based on value)	R.A. 9334
560.00	Import Duty (Customs Specific Duty (CSD)/Export	TCCP
560.10	Advance Deposit		BSP Circular No. 909
560.11	Dumping Duty (DPD)		TCCP
560.12	Safeguard Duty (SGD)		CMC No. 432-2000
567.00	Value Added Tax		NIRC
579.00	Fine & Penalty for National Taxes	COA Chart of Accounts
	(Late Payment of Duties & Taxes, CAO 5-91,	Part 4 — Surcharge, Fines
	Sec. 2501-2504)		and Forfeitures,
				Vol. II, TCCP
	Sec. 2501 — Failure to Pay Liquidated
	Charges
	Sec. 2501-A — Unauthorized Withdrawal of
	Imported Articles from Bonded Warehouse
	Sec. 2502 — Repealed by P.D. 1670, March 6
	1980.
	Sec. 2503 — Undervaluation, Misclassification
	and Misdeclaration in Entry
	Sec. 2504 — Failure or Refusal of Party to
	Give Evidence or submit Documents for
	Examination
	Imposition of Surcharges for Breach of Bond	CAO 5-91
		Late Re-Exportation
		Late Submission of Documents
		Late Submission of Change of
		Immigration Status and Permanent
		Residency
		Late Payment of Duties and Taxes
		Late Extension of Re-Export Bonds under
		Section 105 TCCP
603.00	License Fee		COA Chart of Accounts
605.00	Permit Fee		COA Chart of Accounts
		to render overtime services for processing/	Unnumbered Memo on LRF	400.00
		releasing imported goods	dated May 15, 2013;
		to take cigars aboard ship, per thousand	CAO No. 2-2001	100.00
		cigars (secured by/given to persons, other
		than the passengers)
		to take cigarettes aboard ship per thousand		100.00
		cigarettes
		transhipment of cigar and/or cigarettes from		P60.00 per carton
		one foreign vessel to another		of fifty reams
606.00	Registration Fee		COA Chart of Accounts
		To participate in public auction;	Unnumbered Memo on LRF	2,000.00
		For importers to transact business with the	dated May 15, 2013;	1,000.00
		BOC		CAO No. 2-2001
		For renewal/updates of the registration of		500.00
		importers per year
606.10	Occupational and Accreditation Fee	CAO No. 2-2001
		Accreditation and Renewal Fees by the	Unnumbered Memo on LRF
		Accredited Information Validation Service	dated May 15, 2013;
		Provider	CMO No. 1-2009
			A one time Accreditation Fee		300,000.00
			A yearly Renewal Fee		100,000.00
		SGS Pre-shipment Inspection Exemption	Unnumbered Memo on LRF	2,000.00
		Scheme	dated May 15, 2013;
		Renewal of accreditation (bi-annual)	CAO No. 8-94	1,000.00
		Application of Tentative Release of CRF-		500.00-3,000.00
		questioned shipments under CMO 51-92
		and CMO 12-93
		To practice Customs Brokerage per port of	Unnumbered Memo on LRF	500.00/1,000.00
		entry (individual/firm)	dated May 15, 2013:
		To renew brokerage Accreditation per year	CAO No. 2-2001	300.00/500.00
		(individual/firm)
		For commercial banks and surety companies		100.00
		to transact with the Bureau, per qtr.
613.00	Clearance and Certification Fee	COA Chart of Accounts
(628.15)		Request that the firm has no similar or	Unnumbered Memo on LRF	150.00
		outstanding request for revalidation of TCC	dated May 15, 2013;
				CAO No. 5-2006
		Request for the authenticity of Tax Credit		150.00
		Certificate
		Other similar request for certification		150.00
		Certificate of Payment	CAO No. 2-2001	100.00
		Tax Credit Certificate		100.00
		Certificate of Clearance from outstanding		100.00
		account, TC, TD, and related matters
		Other certificates not herein specified, but are		100.00
		issued in the course of routine administration
		and do not serve any special pecuniary
		interest of the party concerned therein.
621.00	Import Processing Fee	COA Chart of Accounts;	250.00; 500.00;
				CAO No. 2-2001	750.00; 1,000.00
628.00	Other Services Income	COA Chart of Accounts
628.10	Warehousing/Supervision Fee	CMO No. 71-91
628.11	Laboratory Fee		CAO No. 3-94
628.12	Processing Fee for Claim for Refund	Unnumbered Memo on LRF	500.00-3,000.00
				dated May 15, 2013;
				CAO No. 2-2001
628.13	Filing Fee
		Revalidation of TCCs	Unnumbered Memo on LRF	200.00-1,000.00
				dated May 15, 2013;
				CAO No. 5-2006
		for application for exemption from SGS	Unnumbered Memo on LRF	1,000.00
		PSIS by Garment (Manufacturer-Exporter)	dated May 15, 2013;
				CAO No. 8-94
628.14	Customs Documentary Stamp (CDS)	Sec. 3303, TCCP;
				CAO No. 2-2001
		For each entry for immediate transportation		100.00
		in bond
		For each bond accepted or renewed		200.00
		For each approval of application in respect to		200.00
		transaction covered by general bond
		For each amendment allowed to a Foreign		100.00
		Inward Manifest
		For every formal protest file before the		200.00
		Collector of Customs
628.14	Customs Documentary Stamp (CDS) (cont.)
		For each appeal in protest and seizure cases		200.00
		For each original IEIRD (Formal and Informal	CAO No. 1-94	250.00
		entries)
		For each Export Declaration	CMC No. 158-99	100.00
		For each original withdrawal entry from any		100.00
		bonded warehouse
		Boat note		100.00
628.16	Transhipment Fee/Cargo Transfer Fee	CMO No. 13-2013	710.00;
					432.00 for Port of
					Mactan only
628.17	Protest/Legal/Docket Fee	Unnumbered Memo on LRF	500.00-3,000.00
				dated May 15, 2013;
				CAO No. 2-2001
628.21	Amendment Fee/Replacement Fee
		TCC Replacement Fee	Unnumbered Memo on LRF	2,000.00-6,000.00
				dated May 15, 2013;
				CAO 5-2006
628.23	Document and Forms (D&F)
628.24	Department of Energy (DOE) Fee
628.25	Fee Collected from each individual consignee	CMO No. 11-94	53.00-530.00
	of a consolidated shipment
1002.00	Rent Income		COA Chart of Accounts
661.00	Dividend Income		COA Chart of Accounts
6100.00	Interest Income		COA Chart of Accounts
666.00	(70%) Auction/Sales of	MEMO dated Feb. 2, 2009,
	Confiscated/Abandoned/Seized Goods	signed by
				Atty. Gregorio B. Chavez,
		(20% for Informer's reward (w/ or w/o	then Deputy Commissioner,
		claimant) to be recorded as trust receipt	IAG and Chairman, Committee
		to be remitted to the Bureau of the Treasury	on Informer's Reward
		and 10% proceeds for Trust Fund
		(Retention Fund)
678.00	Miscellaneous Income	COA Chart of Accounts
678.10	Wastages
678.20	Overtime
678.50	Circularization		CAO No. 2-2001	1,000.00
679.00	Other Fines and Penalties	COA Chart of Accounts;
				Part 4 — Surcharge, Fines and
		(Administrative Fine, CAO 2-92)	Forfeitures, Vol. II, TCCP
				Except for Sec. 2501-2506
		Penalties Imposed to Authorized Agent Banks	CAO No. 2-92
		for late submission of reports and late
		remittance
		Automatic Refund of Unutilized Advance		100.00 per day
		Deposit by AAB		from the date the
					deduction was made
					until the amount is
					re-deposited
		Fines imposed in the settlement of seizure	CAO No. 4-94
		cases pending hearing
THE FOLLOWING COLLECTIONS ARE TO BE DEPOSITED AS TRUST FUND
(Please coordinate with Accounting Division, FMO (02-527-45-34))
625.00	Container Security Fee	Unnumbered Memo dated	MONTHLY REPORT
				June 8, 2011 on	OF COLLECTIONS
				Implementation of Audit	AND DEPOSITS
				Findings and Recommendation	SHALL BE
				for CY 2009 of COA Annual	SUBMITTED TO
				Report requiring us to	ACCOUNTING
				reclassify the 75% collection of	DIVISION,
				Container Security Fee (CSF)	FINANCIAL
				from the General Fund to	MANAGEMENT
				Trust Fund 151.	OFFICE
678.40	Super Green Lane			MONTHLY REPORT
					OF COLLECTIONS
					AND DEPOSITS SHALL
					BE SUBMITTED TO
					ACCOUNTING DIVISION,
					FINANCIAL MANAGEMENT
					OFFICE
1003.00	Sales of Revenue Forms	Unnumbered Memo dated	MONTHLY REPORT
				May 10, 2006 stating that "all	OF COLLECTIONS
	43	Special Permit to Transfer	collections from sale of	AND DEPOSITS
	45	Special Permit to Load NAIA	accountable forms shall be	SHALL BE
	49	Owner's Pre-Departure Declaration	reported separately using	SUBMITTED TO
	177	Informal Import Declaration Entry	separate official receipts and	ACCOUNTING
	190	Request for Value & Classification	shall be deposited to the	DIVISION,
		Information	Bureau of Treasury.	FINANCIAL
	194	Permit to Deliver Imported Goods	The required monthly Report of	MANAGEMENT
	197	Withdrawal Permit	Collections, together with the	OFFICE
	198	Warehousing Permit	Remittance Advice shall be
	199	Transhipment Permit	submitted to the Accounting
	201	NAIA Gate Pass	Division, Financial
	204	Permit to Transfer Outside CY-CFS	management Office."
	218	Certificate of Identification
	219	Certificate of Loading and Inspection
	236	Import Entry & Internal Revenue
		Declaration
	237	Entry Rider
	242	Customs EPZA Warehousing Entry
	GSP FA	Certificate of Origin
	Form D	Certificate of Origin ACEPTS
	Form C	Certificate of Origin MEXICO
	Form E	Certificate of Origin ASEAN —
		China Trade
	IEDF	Import Entry Declaration Form
FUND CODES AND SAVINGS ACCOUNT NUMBERS
411	Fund Code for Bureau of the Treasury
102	Fund Code for National Collecting Officer
101	Fund Code for National Government
A5490	Bureau of Customs Agency Code

 

Savings Account Numbers:

DBP: LRF (FUND 187 ) — 0405-027018-530/NG (FUND 101) — 507-577-4057

LBP: LRF (FUND 187) — 0012-1178-17/NG (FUND 101) — 0012-2224-91

Phil Vet: LRF (FUND 187) — 0001-007256-100/NG (FUND 101) — 0001-007261-100

ANNEX A

Request for Bonding and/or Cancellation of Bond of Accountable Officials and Employees of the Republic of the Philippines

Application for Bond of Accountable Officials and Employees of the Republic of the Philippines

 

ANNEX B

Revised Schedule of Premium Rates

I. CASH ACCOUNTABILITY

Minimum Cash	Maximum Cash	Amount of Bond	Bond Premium
Accountability	Accountability
5,001.00	9,000.00	75% of their Total	Bond Premium shall
		Cash Accountability	not be less than P150
9,001.00	12,000.00	9,000.00	150.00
12,001.00	15,000.00	11,250.00	168.75
15,001.00	18,000.00	13,500.00	202.50
18,001.00	21,000.00	16,750.00	251.25
21,001.00	25,000.00	18,900.00	283.50
25,001.00	30,000.00	22,500.00	337.50
30,001.00	35,000.00	26,250.00	393.75
35,001.00	40,000.00	30,000.00	450.00
40,001.00	50,000.00	37,500.00	562.50
50,001.00	60,000.00	45,000.00	675.00
60,001.00	80,000.00	60,000.00	900.00
80,001.00	100,000.00	75,000.00	1,125.00
100,001.00	250,000.00	100,000.00	1,500.00
250,001.00	500,000.00	225,000.00	3,375.00
500,001.00	750,000.00	350,250.00	5,253.75
750,001.00	1,000,000.00	500,000.00	7,500.00
1,000,001.00	2,500,000.00	750,000.00	11,250.00
2,500,001.00	5,000,000.00	1,500,000.00	22,500.00
5,000,001.00	25,000,000.00	3,500,000.00	52,500.00
25,000,001.00	75,000,000.00	4,000,000.00	60,000.00
75,000,001.00	100,000,000.00	5,000,000.00	75,000.00

 

ANNEX C

September 5, 2012

CUSTOMS MEMORANDUM CIRCULAR NO. 205-12

 

Attached is the Commission on Audit (COA) Circular No. 2012-001 dated June 14, 2012 relative to the Revised Documentary Requirements for Common Government Transactions.

The said Circular is issued to prescribe the revised guidelines and documentary requirements for common government transactions which incorporated the requirements under existing issuances of the Commission on Audit. It supersedes all other COA Circulars, Resolutions, Memoranda and issuances inconsistent herewith.

Please confirm the dissemination of this circular throughout your offices within fifteen (15) days from receipt hereof. cTIESa

(SGD.) ROZZANO RUFINO B. BIAZONCommissioner

 

ANNEX D

The Chart of Accounts is PRESCRIBED for use by all national government agencies and local government units. The descriptions of all the accounts and the instructions as to when these are to be debited and credited are provided to ACHIEVE UNIFORMITY in the recording of government financial transactions

 

Code	Income Accounts	Basis	Amount
553.00	BIR Documentary Stamp (Internal Revenue	COA Chart of Accounts; CMO No. 11-96	15.00
	Documentary Stamps/Documentary
	Stamp Tax)
556.00	Excise Tax (Specific Tax, based on	COA Chart of Accounts
	volume/Ad-valorem Tax, based on value)
560.00	Import Duty (Customs Specific Duty	COA Chart of Accounts
	(CSD)/Export)
560.10	Advance Deposit	BSP Circular No. 909
560.11	Dumping Duty (DPD)
560.12	Safeguard Duty (SGD)	CMC No. 432-2000
567.00	Value Added Tax	COA Chart of Accounts
579.00	Fine & Penalty for National Taxes	COA Chart of Accounts
		(Late Payment of Duties & Taxes,	Part 4 — Surcharge,
		CAO 5-91, Sec. 2501-2504)	Fines and Forfeitures, Vol. II, TCCP
		Sec. 2501 — Failure to Pay Liquidated
		Charges
		Sec. 2501-A — Unauthorized Withdrawal
		of Imported Articles from Bonded
		Warehouse
		Sec. 2502 — Repealed by P.D. 1670,
		March 6, 1980
		Sec. 2503 — Undervaluation,
		Misclassification and
		Misdeclaration in Entry
		Sec. 2504 — Failure or Refusal of Party
		to Give Evidence or submit
		Documents for Examination
		Imposition of Surcharges for Breach	CAO 5-91
		of Bond
			Late Re-Exportation
			Late Submission of Documents
			Late Submission of Change of
			Immigration Status and Permanent
			Residency
			Late Payment of Duties
			and Taxes
			Late Extension of Re-Export
			Bonds under Section 105 TCCP
603.00	License Fee		COA Chart of Accounts
605.00	Permit Fee		COA Chart of Accounts
		to render overtime services for	Unnumbered Memo on LRF dated	400.00
		processing/releasing imported goods	May 15, 2013; CAO No. 2-2001
		to take cigars aboard ship, per thousand	Unnumbered Memo on LRF dated	100.00
		cigars (secured by/given to persons,	May 15, 2013; CAO No. 2-2001
		other than the passengers)
		to take cigarettes aboard ship per	Unnumbered Memo on LRF dated	100.00
		thousand cigarettes	May 15, 2013; CAO No. 2-2001
		transhipment of cigar and/or cigarettes	Unnumbered Memo on LRF	P60.00 per carton
		from one foreign vessel to another	dated May 15, 2013; CAO No. 4-2001	of fifty reams
606.00	Registration Fee	COA Chart of Accounts
		To participate in public auction;	Unnumbered Memo on LRF dated May 15,	2,000.00
				2013; COA No. 2-2001
		For importers to transact business	Unnumbered Memo on LRF dated May 15,	1,000.00
		with the BOC	2013; CAO No. 2-2001
		For renewal/updates of the registration	Unnumbered Memo on LRF dated May 15,	500.00
		of importers per year	2013; CAO No. 2-2001
606.10	Occupational and Accreditation Fee	CAO No. 2-2001
		Accreditation and Renewal Fees by the	Unnumbered Memo on LRF dated
		Accredited Information Validation	May 15, 2013; CMO No. 1-2009
		Service Provider
			A one time Accreditation Fee	Unnumbered Memo on LRF dated May	300,000.00
				15, 2013; CMO No. 1-2009
			A yearly Renewal Fee	Unnumbered Memo on LRF dated May	100,000.00
				15, 2013; CMO No. 1-2009
		SGS Pre-shipment Inspection Exemption	Unnumbered Memo on LRF dated May	2,000.00
		Scheme	15, 2013; CAO No. 8-94
		Renewal of accreditation (bi-annual)	Unnumbered Memo on LRF dated May	1,000.00
				15, 2013; CAO No. 8-94
		Application of Tentative Release of	Unnumbered Memo on LRF dated May	500.00-3,000.00
		CRF-questioned shipments under	15, 2013; CAO No. 8-94
		CMO 51-92 and CMO 12-93
		To practice Customs Brokerage per	Unnumbered Memo on LRF dated May	500.00/1,000.00
		port of entry (individual/firm)	15, 2013; CAO No. 2-2001
		To renew brokerage Accreditation per	Unnumbered Memo on LRF dated May	300.00/500.00
		year (individual/firm)	May 15, 2013; CAO No. 2-2001
		For commercial banks and surety	Unnumbered Memo on LRF dated	100.00
		companies to transact with the	May 15, 2013; CAO No. 2-2001
		Bureau, per qtr.
613.00	Clearance and Certification Fee	COA Chart of Accounts
		Request that the firm has no similar or	Unnumbered Memo LRF dated	150.00
		outstanding request for revalidation of TCC	May 15, 2013; CAO
				No. 5-2006
		Request for the authenticity of Tax Credit	Unnumbered Memo LRF dated	150.00
		Certificate	May 15, 2013; CAO
				No. 5-2006
		Other similar request for certification	Unnumbered Memo LRF dated	150.00
				May 15, 2013; CAO
				No. 5-2006
		Certificate of Payment	CAO No. 2-2001	100.00
		Tax Credit Certificate	CAO No. 2-2001	100.00
		Certificate of Clearance from outstanding	CAO No. 2-2001	100.00
		account, TC, TD, and related matters
		Other certificates not herein specified,	CAO No. 2-2001	100.00
		but are issued in the course of routine
		administration and do not serve any
		special pecuniary interest of the party
		concerned therein.
621.00	Import Processing Fee	COA Chart of Accounts;	250.00-1,000.00
				CAO No. 2-2001
628.00	Other Services Income	COA Chart of Accounts;
628.10	Warehousing/Supervision Fee	CMO No. 71-91
628.11	Laboratory Fee	CAO No. 3-94
628.12	Processing Fee for Claim for Refund	Unnumbered Memo on LRF	500.00-3,000.00
				dated May 15, 2013;
				CAO No. 2-2001
628.13	Filing Fee
		Revalidation of TCCs	Unnumbered Memo on LRF dated	200.00-1,000.00
				May 15, 2013; CAO No. 5-2006
		for application for exemption from	Unnumbered Memo on LRF dated	1,000.00
		SGS PSIS by Garment (Manufacturer-	May 15, 2013; COA
		Exporter	No. 8-94
628.14	Customs Documentary Stamp (CDS)	Sec. 3303, TCCP; CAO No. 2-2001
		For each entry for immediate		100.00
		transportation in bond
		For each bond accepted or renewed		200.00
		For each approval of application in		200.00
		respect to transaction covered by
		general bond
		For each amendment allowed to a		100.00
		Foreign Inward Manifest
		For every formal protest file before the		200.00
		Collector of Customs
		For each appeal in protest and
		seizure cases		200.00
		For each original IEIRD (Formal and	CAO No. 1-94	250.00
		Informal entries)
		For each Export Entry exceeding	CAO No. 9-92	100.00
		P50.00 in value
		For each Original withdrawal entry from		100.00
		any bonded warehouse
		Boat note		100.00
628.16	Transhipment Fee/Cargo Transfer Fee	CMO No. 13-2013	710.00; 432.00
					for Port Mactan only
628.17	Protest Fee/Legal Fee/Docket Fee	Unnumbered Memo on LRF	500.00-3,000.00
				dated May 15, 2013; CAO
				No. 2-2001
628.21	Amendment Fee/Replacement Fee
		TCC Replacement Fee	Unnumbered Memo on LRF	2,000.00-6,000.00
				dated May 15, 2013;
				CAO 5-2006
628.23	Document and Forms (D&F)
628.24	Department of Energy (DOE) fee
628.25	Fee Collected from each individual	CMO No. 11-94	53.00-530.00
	Consignee of a consolidated shipment
1002.00	Rent Income	COA Chart of Accounts
661.00	Dividend Income	COA Chart of Accounts
6100.00	Interest Income	COA Chart of Accounts
666.00	(70%) Auction/Sales of Confiscated/	MEMO dated Feb. 2, 2009, signed by
	Abandoned/Seized Goods	Atty. Gregorio B. Chaves, then
				Deputy Commissioners, IAG and
		(20% for Informer's reward (w/ or w/o	Chairman, Committee on Informer's
		claimant) to be recorded as trust receipt	Reward
		to be remitted to the Bureau of the
		Treasury and 10% proceed for Trust
		Fund (Retention Fund)
678.00	Miscellaneous Income	COA Chart of Accounts
678.10	Wastages
678.20	Overtime
678.50	Circularization	CAO No. 2-2001	1,000.00
679.00	Other Fines and Penalties	COA Chart of Accounts
		(Administrative Fine, COA 2-92)	Part 4 — Surcharge, Fines and
				Forfeitures, Vol. II TCCP
				Except for Sec. 2501-2506
		Penalties Imposed to Authorized Agent	CAO No. 2-92
		Banks for late submission of reports and
		late remittance
		Automatic Refund of Unutilized Advance	CAO No. 5-92	100.00 per day from the
		Deposit by AAB		date the deduction was
					made until the amount
					is re-deposited
		Fines imposed in the settlement of	CAO No. 4-94
		seizure cases pending hearing
625.00	Container Security Fee	Unnumbered Memo dated June 8, 2011	MONTHLY REPORT
				on Implementation of Audit Findings and	OF COLLECTIONS
				Recommendation for CY 2009 of COA	AND DEPOSITS
				Annual Report requiring us to reclassify	SHALL BE SUBMITTED
				the 75% collection of Container Security	TO ACCOUNTING
				Fee (CSF) from the General Fund to	DIVISION, FINANCIAL
				Trust Fund 151.	MANAGEMENT OFFICE
678.40	Super Green Lane
1003.00	Sales of Revenue Forms	Unnumbered Memo dated May 10, 2006
				stating "all collections from sale of
	43	Special Permit to Transfer	accountable forms shall be reported
	45	Special Permit Load NAIA	separately using separate official
	49	Owner's Pre-Departure Declaration	receipts and shall be deposited to the
	177	Informal Import Declaration Entry	Bureau of Treasury. The required monthly
	190	Request for Value & Classification	Report of Collections, together with the
		Information	Remittance Advice shall be submitted to
	194	Permit to Deliver Imported Goods	the Accounting Division, Financial
	197	Withdrawal permit	management Office.
	198	Warehousing Permit
	199	Transhipment Permit
	201	NAIA Gate Pass
	204	Permit to Transfer Outside CY-CFS
	218	Certificate of Identification
	219	Certificate of Loading & Inspection
	236	Import Entry & Internal Revenue
		Declaration
	237	Entry Rider
	242	Customs EPZA Warehousing Entry
	GS	Certificate of Origin
	For	Certificate of Origin ACEPTS
	For	Certificate of Origin MEXICO
	For	Certificate of Origin ASEAN -
		China Trade
	IED	Import Entry Declaration Form
411	Fund Code for Bureau of the Treasury
102	Fund Code for National Collecting Officer
101	Fund Code for National Government
A5490	Bureau of Customs Agency Code

Annexes D3 to O2