Legal and Regulatory Framework - gepcset

LEGAL AND REGULATORY
FRAMEWORK OF THE
NATIONAL COLLECTION
DEPOSIT SYSTEM

FINANCE DEPARTMENT ORDER
NO. 52-96, 5 9 , AS AMENDED
�Further simplified the system for
deposit of National Collections to the
Treasurer of the Philippines account
with AGDBs

NATIONAL COLLECTIONS
�� Refers to all fees, fees charges, charges
assessments, and revenues
collected ll t d bby departments, d t t bureaus, b
offices or agencies in the exercise of
their functions for remittance to the
National Treasury (DOF Order 52 52-
96)

PRINCIPLES ON NATIONAL
COLLECTIONS
�Collection �Collection relates to the function of the NGA
�Rate of fees, charges, assessments and
revenues is fixed by by department
head/governing board pursuant to law or
regulation; fixed by law
�Collections are required to be remitted to the
NNational i lT Treasury pursuant to llaw
or
regulation

LEGAL BASES FOR REMITTANCE TO
NATIONAL TREASURY
� Sec. 44 Book VI, E.O. No. 292, s. 1987
�� Sec Sec. 3 Batas Pambansa Blg Blg. 325 325 (An Act
Authorizing Heads of Ministries, Offices,
Agencies and Commissions of the National
Government, including the Supreme Court
and Constitutional Bodies, Bodies to Revise the
Rates of Fees and Charges)

STAKEHOLDERS
1. National l Government Agencies
22. National Treasury
3. Authorized Government
Depository Bank
4. Public/Clients

NATIONAL GOVERNMENT AGENCY
�Refers to departments, bureaus, offices
or agencies of the Government, its
political subdivisions &
instrumentalities instrumentalities, including
government-owned or controlled
corporations

NATIONAL COLLECTING OFFICER
�Refers to a personnel of an NGA whose
statement of duties and assigned functions
pertain to the receipt and/or acceptance of
money for recording, recording safeguarding and deposit
for credit to the General Fund. The term
iincludes l d all llaccountants t t of f NGAs NGA acting ti as
withholding agent with obligation to deposit to
the h AGDB the h amounts thus h withheld hh ldf for credit d
to the General Fund

NATIONAL TREASURY
� Refers to the Bureau of the Treasury
�� Fiscal agent of the Government
� Custodian of the financial resources of
the h GGovernment, iits agencies i and d
instrumentalities

AUTHORIZED GOVERNMENT
DEPOSITORY BANK
� A Government Financial Institution
authorized by yDOF and Monetary yBoard
of BSP to accept deposit of the
Government Government, its political subdivisions
and instrumentalities, including GOCCs
� Charter provisions/Regulatory approval
as AGDB

REGULATIONS ON AGDB
� Finance Department Order No. 11 11-99 99
dated Feb.24, 1999; Department Order
No No. 32-03 32 03 dated Nov. Nov 10, 10 2003;
Department Order No. 27-05 dated Dec.
9, 2005
� BSP Circular 110, s. 1996

RESPONSIBILITIES
�� National Government Agency
� National Treasury
� Authorized Government Depository
Bank
(As provided in DOF Order No. 52-96, as
amended)
d d)

EXAMINATION OF BOOKS, ACCOUNTS
AND FINANCIAL RECORDS
�� The BTr is authorized to examine the
books, accounts and financial records of
NCOs and LTs to ascertain the correct and
full amount of national revenues collected
and dttake k steps t to t have h the th same deposited d it d
without unreasonable delay with AGDBs
( (Finance DO No. 20-73 ddated d June 14, 1973;
TOP Memorandum dated Mar. 12, 1996)

E-COMMERCE E COMMERCE LAW MANDATE TO
GOVERNMENT
• Government Use of Electronic Data
Messages Messages, Electronic Documents and
Electronic Signature

E-COMMERCE LAW MANDATE TO
GOVERNMENT
�� Pursuant to law require or accept the filling
of documents, require that documents be
created created, or retained and/or submitted,
submitted
issue permits, licences or certificates of
registration i t ti or approval, l or provide id for f the th
method and manner of payment or
settlement l of f ffees and dother h obligations bl to
the government

E-COMMERCE E COMMERCE LAW MANDATE TO
GOVERNMENT
� AAccept the h creation, i fili filing or retention i of f
such documents in the form of electronic
data messages or electronic documents;
� Issue ssue permits, pe ts, licences, ce ces, or o approval app ova in the t e
form of electronic data messages or
electronic documents;

E-COMMERCE E COMMERCE LAW MANDATE TO
GOVERNMENT
• RRequire i and/or d/ accept payments, and d iissue
receipt acknowledging such payments,
through h hsystems using i electronic l i data d
messages or electronic documents;
• Transact the government business and/or
perform governmental factions using
electronic data messages or electronic
documents

E-COMMERCE E COMMERCE LAW MANDATE TO
GOVERNMENT
� PPromulgation l i of f JDAO JDAON No. 02, s. 2006 6to
implement p e-commerce guidelines g for
government relative to adoption of
electronic payment and collection
systems for National Collections
� CConstitution tit ti of f GEPCSET to t conduct d t
evaluation of EPCS of NGA

GEPCSET
� Interagency body composed of DOF,
DTI DTI, BTr BTr, NCC and BSP
� Facilitate NGA compliance with JDAO
No. 02, s. 2006 and E-Commerce Law in
relation to implementation p
of EPCS for
National Collections
� GEPCSET Operations O ti Guidelines G id li in i
conduct of evaluation

Thank you.
www.gepcset.dof.gov.ph