SC CIRCULAR NO. 26-97, May 05, 1997

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, SHARPA 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:

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 xxx.” (Underscoring 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 receipts may be in the form of stamps xxx or officially numbered receipts, subject to proper custody and accountability.” (Underscoring 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.

May 5, 1997.

(SGD. )ALFREDO L. BENIPAYO Court Administrator