Uniformity in the Remittance of Collections and Submission of Collection Reports

April 1, 1958

LRC CIRCULAR NO. 082-58

 

For a uniform procedure in the remittance by Clerks of Courts of First Instance of their collections pertaining to the Land Registration Commission and in the preparation and submission of their monthly reports on collections, the following directives are hereby issued: ASDTEa

1. Clerks of Courts who collected for the Land Registration Commission filing fees for applications for original registration titles to lands, as well as for motions and petitions filed after decisions have become final and/or after original registration, shall remit their collections direct to the National Treasury, seeing to it that the checks and money orders drawn are payable to the National Treasurer to the credit of the Land Registration Commission in accordance with Provincial Circular No. 21 dated October 18, 1956, of the Department of Finance.

2. (a) For the purpose of simplification of the accounting and auditing work and procedure, separate pads of official receipts, as well as separate cash books, shall be used by the Clerks of Courts exclusively for the collections pertaining to the Land Registration Commission, and no official receipts from other pads shall be used for said collections. Two sets of receipt pads shall be used: one for "deposit" and another for "fees". Should a receipt for deposit instead of a receipt for fees or vice versa be issued due to a mistake, said receipt shall be cancelled by writing on the original, duplicate and triplicate thereof of the words: "Cancelled, see receipt No. ________", and immediately another shall be issued from the proper receipt pad;

(b) The sums to cover the cost of republication of any case by order of the court, together with the sheriff's fees therefor, and all those sums, which in pursuance to an incidental order of the court which are to be deposited with the Clerk of Court and to be afterwards refunded by the Land Registration Commission or later transferred to the National Fund, shall constitute the amount to be collected by the Clerks of Court as "Deposits". In this connection a statement of names of the parties concerned, the number of the case in the court and that of the corresponding record, the purpose for which the deposit was made and the amount deposited, shall be prepared and sent to the Chief Accountant of this Commission. The following form may be used for this purpose:

 Court L.R.C.   Official Case No. Record No. Depositor Amount Receipt No. Purpose

 ________ _________ ________ _______ __________ ______

 ________ _________ ________ _______ __________ ______

 Total _______

________________

3. (a) A monthly report on collections shall be rendered on General Form No. 12 (a), entitled "Abstract of Receipts and Account-Current" which shall be prepared in triplicate, the original and the duplicate to be forwarded to the Chief Accountant of this Commission immediately at the end of each month, and the triplicate to be retained by the Clerk of Court for his file. Inasmuch as this collection report form contains no triplicate sheet, the original and duplicate sheets may be used alternately for the triplicate copy herein required, in which case the word "TRIPLICATE" should be superimposed upon the word "ORIGINAL" or "DUPLICATE", as the case may be, on the upper left hand corner of the sheet. HacADE

(b) Should there be no collection, however, pertaining to the Land Registration Commission for the whole month, the Clerk of Court shall state this fact on the prescribed form (Gen. Form No. 12) (A) which shall be submitted in duplicate to this Commission at the end of such month.

(c) All entries in the Abstract of Receipts and Account-Current shall be typewritten or written in indelible pencil, hard enough to give a legible impression on the duplicate and triplicate copies. All official receipts, including cancelled ones, if any, must be posted on this Abstract immediately after issuance keeping the order always in numerical sequence. The purpose for which the collection is made shall be entered in column 4 of the Abstract and continued up to column 9, should more space be needed. The court case number and the LRC (GLRO) Record number shall be shown in columns 10 and 11, respectively, and the assessed value of the property applied for registration, or the value of the consideration for which the property is sold, mortgaged, or otherwise encumbered, and which will be the basis for the collection of the registration fees under Act No. 3901, shall be stated in column 13. These three columns should, therefore, bear appropriate headings as follows: "L.R. Case No." for column 10; "LRC (GLRO) Record No." for column 11; and "Assessed value or amount of consideration" for column 13. In case of a cancelled receipt, only the number thereof followed by the word "cancelled" shall be entered.

The duplicates of all official receipts issued and posted on the Abstract, as well as originals and duplicates of these have been cancelled for any reason, marked "Cancelled", shall be attached to the said abstract when it is forwarded to this Commission.

4. A Monthly Report of Accountability duly accomplished on General Form No. 16 (A) showing the inclusive serial numbers of all official receipts received and issued by the Clerk of Court for collection pertaining to this Commission shall accompany the Abstract of Receipts and Account Current.

5. The monthly report on collections shall likewise be accompanied by a statement showing the sources of such collections and the corresponding amounts itemized as follows:

STATEMENT OF SOURCES OF COLLECTIONS

1. Applications for original registration of land P_________

2. Petitions after decision has become final, including petitions for review and other claims _____________

3. Certified copies of documents from records ______________

4. Miscellaneous ___________________

Total ____________ P___________

6. (a) Remittance of collections to the National Treasurer shall be made at least once a month even if the amount collected has not reached P500.00, and at any time when the total collection unremitted has reached the sum of P500.00 (cash, checks, treasury warrants and money orders combined). General Form No. 14 (b) entitled "Remittance Advice" shall be used to accompany the collections remitted to the National Treasurer. This form shall be prepared in quintuplicate and serially numbered in one series starting with one at the beginning of each fiscal year (i.e., 58-1 for the first remittance advice in fiscal year beginning July 1, 1957). The original and duplicate Remittance Advice plus the check (or paid warrants, checks and money orders should be mailed directly to the National Treasurer or presented at the teller's windows by the Clerk of Court. Airmail may be used whenever it is possible to accelerate receipt of the remittance by the National Treasurer.

(b) The second copy of the Remittance Advice will be receipted by the National Treasurer on a validating machine and returned to the Clerk of Court; the third copy shall be forwarded by the Clerk of Court with the Abstract of Receipt and Account-Current directly to the Chief Accountant of this Commission, the fourth copy shall be forwarded to the provincial or city auditor; and the fifth copy to be retained until an acknowledgment has been received from the Treasurer; cSHATC

7. As soon as a remittance is made, the Clerk of Court shall enter in the corresponding space provided in the credit portion of the Account-Current, the date of such remittance and the amount thereof, and also the number of the Treasury Official Receipt (TOR) issued therefor by the National Treasurer upon receipt of the same. But if said official receipt (TOR) is not received at the time of rendering the Collection report, said report shall nevertheless be forwarded to the Chief Accountant of this Commission, with the space for said Treasury Official Receipt number unfilled. This number will be inserted by the Chief Accountant in the collection report upon receipt thereof in this Commission.

8. Deputy Clerks of Court who keep separate accounts of their collections and are therefore personally responsible and accountable therefor, shall render their reports on collections pertaining to this Commission accompanied by the Remittance Advice and other papers in accordance with this Circular. Clerks of Court are hereby directed to furnish their deputies with copies of this Circular for their compliance.

9. Attention is invited in this connection to LRC Circulars No. 45 and 50, dated April 17 and November 6, 1956, respectively.

10. GLRO Circulars Nos. 131 (CC-14) dated October 27, 1951, 137 (CC-16) dated March 5, 1952, N-163 (CC-21) dated May 16, 1953, and all other pre-war circulars covering the same subject matter, are hereby superseded and modified accordingly.

All previous circulars, memorandum-circulars and/or instructions issued, or parts thereof, as may be found inconsistent herewith, are hereby repealed and deemed superseded by this Circular.

Strict compliance herewith is enjoined. ECISAD

(SGD.) ANTONIO B. NOBLEJASCommissioner