Use of Improvised or Provisional Receipts in Case Official Receipts are Unavailable
OCA Circular No. 05-2021, issued on January 12, 2021, addresses the temporary use of improvised or provisional receipts by judges and clerks of court due to a shortage of official receipts amid a public health emergency. Executive Judges are instructed to authorize their clerks to create pre-numbered provisional receipts until official receipts become available. These provisional receipts must be reported to the Fiscal Monitoring Division for monitoring and auditing. Additionally, any official receipts obtained from other agencies must also be reported. Compliance with this directive is mandatory.
Law Information
- Reference Number
- OCA Circular No. 05-2021
- Date Enacted
- Category
- Supreme Court Issuances
- Subcategory
- Office of the Court Administrator Circulars
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
January 12, 2021
OCA CIRCULAR NO. 05-2021
| TO | : | All Judges, Clerks of Court, Branch Clerks of Court and Officers-in-Charge/Acting Clerks of Court of the First and Second Level Courts |
| SUBJECT | : | Use of Improvised or Provisional Receipts in Case Official Receipts are Unavailable |
Considering the current public health emergency which is creating logistical problems for the Property Division, Office of Administrative Services, Office of the Court Administrator (OCA), in sending adequate supply of official receipts to the lower courts, thus resulting in the unavailability of the same, all Executive Judges or Presiding Judges, as the case may be, are directed to authorize, for the meantime, their respective clerks of court/accountable officers to improvise or use provisional receipts, subject to cancellation and replacement once the official receipts are received. These improvised or provisional receipts shall be pre-numbered and thereafter reported to the Fiscal Monitoring Division (FMD), Court Management Office, OCA, via e-mail ([email protected]) for monitoring and audit purposes. Likewise, official receipts purchased from other agencies shall be reported to the FMD, CMO, OCA.
For your strict compliance.
(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator
Cite This Law
Use of Improvised or Provisional Receipts in Case Official Receipts are Unavailable, OCA Circular No. 05-2021, Jan 12, 2021 (Philippines)
Use of Improvised or Provisional Receipts in Case Official Receipts are Unavailable, OCA Circular No. 05-2021 (Phil. 2021)
Related Laws
- Guidelines in Proper Handling and Use of Official ReceiptsOCA Circular No. 22-94 • Apr 8, 1994 • Supreme Court Issuances
- Use of the Supreme Court Official Receipts in the Collection of Fines and Proceeds from the Sale of Exhibits in Drugs CasesOCA Circular No. 02-2019 • Jan 10, 2019 • Supreme Court Issuances
- Issuance of Official Receipts/Accountable Form No. 51OCA Circular No. 89-2018 • May 3, 2018 • Supreme Court Issuances
- Guidelines on the Requisition, Issuance and Consumption of Official Receipts for Land Registration Authority CollectionsOCA Circular No. 96-06 • Jul 12, 2006 • Supreme Court Issuances
- Guidelines for the Use of Electronic Official Receipts to Acknowledge Collection of Income and Other Receipts of GovernmentCOA Circular No. 007-13 • Sep 18, 2013 • Other Rules and Procedures
- Trust Receipts LawPresidential Decree No. 115 • Jan 29, 1973 • Presidential Issuances
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