national tax research center procedures and work...

THIS DOCUMENT WHEN PRINTED IS AN UNCONTROLLED COPY. IT IS THE RESPONSIBILITY OF THE USER TO CHECK IF THE DOCUMENT BEING USED IS THE CURRENT VERSION WHICH COULD BE VERIFIED FROM THE NTRC DOCUMENT CENTRAL CONTROLLER.

NATIONAL TAX RESEARCH CENTER

Procedures and Work Instructions

Manual

Conforms to ISO 9001:2015

December 19, 2016

© 2016; All rights reserved. Document is uncontrolled unless otherwise marked; uncontrolled documents

are not subject to update notification.


List of Acronyms ……………………………………………………………………………………… iii

Branch Work Instruction Code

Planning and Coordinating Branch

NTRC Planning Process NTRC-QMS-PAWIM-001

NTRC Tax Research Studies Process

NTRC-QMS-PAWIM-002

NTRC Comments on House and Senate Bills Process

NTRC-QMS-PAWIM-003

NTRC Tax Research Journal Publication Process

NTRC-QMS-PAWIM-004

Annual Report and Guide to Philippine Taxes Publication Process

NTRC-QMS-PAWIM-005

Technical Branches Research (Tax Studies/ Comments on Tax Bills) Process

NTRC-QMS-PAWIM-006

Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)

Tax Subsidy Evaluation Process NTRC-QMS-PAWIM-007

Technical Assistance on Tax Subsidy Process

NTRC-QMS-PAWIM-008

FIRB Meeting Process NTRC-QMS-PAWIM-009

Special Research and Technical Services Branch (Task Force on Fees and Charges Secretariat)

Technical Assistance on Fees Process

NTRC-QMS-PAWIM-010

AFB – Accounting Division Processing of Disbursement of Voucher

NTRC-QMS-PAWIM-011

Remittance to the Bureau of Internal Revenue

NTRC-QMS-PAWIM-012

Remittance of Premiums and Loans to Regulatory Agencies

NTRC-QMS-PAWIM-013

Remittance of the Bureau of Treasury

NTRC-QMS-PAWIM-014

Preparation of Financial Statements

NTRC-QMS-PAWIM-015

AFB – Administrative Division Procurement of Supplies, Materials and Equipment

NTRC-QMS-PAWIM-016

Quality Control of Procured Goods and Services

NTRC-QMS-PAWIM-017

Issuance of Office Supplies NTRC-QMS-PAWIM-018

Inventory of Properties and Office Supplies

NTRC-QMS-PAWIM-019

Petty Cash Fund Management NTRC-QMS-PAWIM-020

Repair and Maintenance Management

NTRC-QMS-PAWIM-021

Transmittal of Documents NTRC-QMS-PAWIM-022

PROCEDURES AND WORK INSTRUCTIONS MANUAL

Table of Contents

Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: i

Prepared by:

TERESITA L. SOLOMON Acting Deputy Executive Director

Approved by:

TRINIDAD A. RODRIGUEZ Acting Executive Director


Branch Work Instruction Code

AFB – Budget and Cash Division

Collection Process NTRC-QMS-PAWIM-023

Preparation of Checks/Authority to Debit Account

NTRC-QMS-PAWIM-024

AFB – HR Division Recruitment, Selection and Placement

NTRC-QMS-PAWIM-025

Learning and Development NTRC-QMS-PAWIM-026

Performance Ratings NTRC-QMS-PAWIM-027

Payroll Processing NTRC-QMS-PAWIM-028

Submission of Agency Remittance Advice to the GSIS

NTRC-QMS-PAWIM-029

CSC Report Process NTRC-QMS-PAWIM-030

CESB Report Process NTRC-QMS-PAWIM-031

AFB – IT Unit Website Administration NTRC-QMS-PAWIM-032

GovMail Account Management NTRC-QMS-PAWIM-033

Troubleshooting Management NTRC-QMS-PAWIM-034

Email Dissemination NTRC-QMS-PAWIM-035


Table of Contents

Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: ii

Prepared by:


Approved by:



AAO - Agency Authorized Officer AC - Abstract of Canvass AD - Accounting Division AFB - Administrative and Financial Branch AGDB - Authorized Government Depository Bank AJE - Adjusting Journal Entries AO - Administrative Officer APR - Agency Procurement Request ARA - Agency Remittance Advice BCD - Budget and Cash Division BIR - Bureau of Internal Revenue BOC - Bureau of Customs BTr - Bureau of Treasury CAD - Chief Administrative Division CAO - Chief Administrative Officer CDJ - Cash Disbursements Journal CES - Certificate of Entitlement to Subsidy CES - Career Executive Service CESB - Career Executive Service Board CI - Charge Invoice CkADADRec - Checks and ADA Disbursement Record CkDJ - Check Disbursement Journal CRJ - Cash Receipts Journal CRRec - Cash Receipts Record CSC - Civil Service Commission DBM - Department of Budget and Management DOF - Department of Finance DR - Delivery Receipt DS - Deposit Slip DTRS - Daily Time Record System DV - Disbursement Voucher ERF - Electronic Remittance File FIB - Fiscal Incentives Branch FIRB - Fiscal Incentives Review Board GAS - Government Accountancy Sector GF - General Fund GJ - General Journal GL - General Ledger GOCCs - Government Owned and Controlled Corporations GovMail - Government-Wide Email System GSIS - Government Service Insurance System HB - House Bill HRD - Human Resource Division IAR - Inspection and Acceptance Report IIRUP - Inventory and Inspection Report of Unserviceable Property IP - Index of Payments IPCR - Individual Performance and Commitment Review IS - Inventory System IT - Information Technology JEV - Journal Entry Voucher LDDAP-ADA - List of Due and Demandable Accounts Payable- Advice to Debit Account


List of Acronyms

Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: iii

Prepared by:


Approved by:



MSB - Merit Selection Board NCA - Notice of Cash Allocation NECCO - NTRC Employees Credit Cooperative NOD - Notice of Delivery NORSA - Notice of Obligation Request and Adjustment OED - Office of the Executive Director OP - Order of Payment ORS - Obligation Request and Status Pag-IBIG - Pagtutulungan sa Kinabukasan-Ikaw, Bangko, Industriya at Gobyerno PC - Property Custodian PCB - Planning and Coordinating Branch PCF - Petty Cash Fund PCV - Petty Cash Voucher PDC - Personnel Development Committee PhilGEPS - Philippine Government Electronic Procurement System PO - Purchase Order PPE - Properties, Plant and Equipment PR - Purchase Request QRROR - Quarterly Report of Revenue and Other Receipts QRTDA - Quarterly Report of Taxes and Duties Availment RADAI - Report of Advice to Debit Account Issued RANCA - Registry of Allotments and Notice of Cash Allocation RANTA - Registry of Allotments and Notice of Transfer of Allocation RAOD - Registry of Allotments, Obligations and Disbursements RCD - Report of Collections and Deposits RCDisb - Report of Cash Disbursements RCI - Report of Checks Issued RCPI - Report on the Count of Inventory RFI - Request for Inspection RIS - Requisition and Issue Slip RMO - Repair and Maintenance Officer RPCPPE - Report on Physical Count of Property, Plant and Equipment SARO - Special Allotment Release Order SB - Senate Bill SCBAA - Statement of Comparison of Budget and Actual Amount SCF - Statement of Cash Flows SCNA/E - Statement of Changes in Net Assets/Equity SDs - Supporting Documents SDO - Special Disbursing Officer SFP - Statement of Financial Position SFPer - Statement of Financial Performance SI - Sales Invoice SL - Subsidiary Ledger SLIIAE - Summary of LDDAP-ADAs Issued and Invalidated ADA Entries SO - Service Order SPMS - Strategic Performance Management System SUCs - State Universities and Colleges TA - Travel Authority TCC - Tax Compliance Certificate TCF - Transmittal Control Form TSAC - Tax Subsidy Availment Certificate WP - Work Program


List of Acronyms

Code: Revision No.: 0 Effectivity Date: 19 December 2016 Page: iv

Prepared by:


Approved by:



OVERVIEW

The NTRC, in the performance of its functions, formulates its Annual Work Program before the preceding calendar year ends. The Work Program is aligned with the socio-economic goals of the

government, as articulated in the existing Medium-Term Philippine Development Plan and the

recent policy pronouncements of the government.

PROCEDURES

1. Guidelines and Process

1.1 Technical Branches and the Administrative and Financial Branch conduct year-

end planning and assessment.

1.2 All the branches formulate their Annual Work Program based on the results of the

year-end planning and assessment.

1.3 All the branches submit their draft Annual Work Program to the Planning and

Coordinating Branch (PCB) for the approval of the Directors.

1.4 The Directors review the draft Annual Work Program and return to concerned branches for finalization.

1.5 All Branches submit the approved Annual Work Program to the PCB for the

signature of the Executive Director.

1.6 The signed Annual Work Program is returned to the PCB for monitoring and

provide a copy to concerned branches for execution.

1.7 The Executive Staff conducts mid-year review of the Annual Work Program to

assess the progress and if necessary make changes to meet the requirements of its

clients.

2. Process Outputs, Customers and Quality Requirements

No. Output Customer Quality Requirements

1. NTRC Annual Work Program

NTRC Personnel Approved by the Directors

PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch

NTRC Planning Process

Prepared by:

NEDINIA B. MENDIOLA OIC – Planning and Coordinating Branch

Approved by:

TRINIDAD A. RODRIGUEZ

Acting Executive Director

Code: NTRC-QMS-PAWIM-001 Revision No.: 0 Effectivity Date: 19 December 2016 Page: 1 of 14


Conduct Year –End Planning

and Assessment Review

Formulate the Annual

Work Program

Executive Director and Deputy

Director Review and Approve

Draft Annual Work Program

Return to Concerned

Branches for

Corrections

Finalize the Approved

Annual Work Program

Submit Copies of Approved

Annual Work Program

Conduct Mid-Year

Assessment of the Annual

Work Program

3. Process Flow

Executive Staff

Office of the

Executive

Director

No

Yes

Planning and

Coordinating

Branch

4. Process Inputs and Supplies and Quality Requirements

No. Input Supplier Quality Requirements

1. Policy Pronouncements,

Medium-Term Philippine Development Plan and

Other Legislative Agenda

Office of the President

NEDA Congress

Aligned with the socio-

economic development goals of the government.

START

Draft Annual Work

Program

Is Draft Annual Work

Program Approved?

Approved Annual Work

Program

END


NTRC Planning Process

Prepared by:


Approved by:





OVERVIEW

The NTRC Tax Research Studies are prepared based on approved Work Program (WP) which is formulated before the preceding calendar year ends. The WP is aligned with the socio-economic

development goals of the government as articulated in the existing Medium-Term Philippine

Development Plan and the recent policy pronouncements of the government.

PROCEDURES


1.1 Based on the approved branch’s WP, the technical branches prepare and submit

draft copies of tax studies to the PCB.

1.2 The PCB records the draft tax studies, and submits to the Directors for review and

approval.

1.3 The Directors review and approve the draft tax studies and return to the concerned

technical branches thru the PCB to reflect the corrections/finalization.

1.4 The PCB prepares draft cover letter for the distribution of the final copy of tax studies and forwards to the Executive Director for signature.

1.5 The PCB distributes final copies of tax studies to the concerned Technical

Branches.

1.6 The PCB forwards the cover letter and final copy of tax studies to the

Administrative Division for distribution.

1.7 The Administrative Division distributes tax studies with cover letter to concerned

government agencies.



1. NTRC Tax Research

Studies

DOF, other government

agencies, Both Houses of Congress and other

stakeholders

Reviewed and approved by

the Directors.



Prepared by:


Approved by:





3. Process Flow

Planning and

Coordinating Branch

and other Technical

Branches

Office of the

Executive Director

Administrative

Division

START

Records and forwards

submitted studies to the

OED

Tax Studies and related

information

Director reviews and

approves draft tax studies

Are draft studies

approved?

No

Yes

Return to concerned

technical branch thru PCB

for corrections

PCB drafts cover letter to

be distributed to

DOF/Congress/Senate

Director signs cover letter

Finalized Tax Studies

and related information

Final copy of Cover Letter,

Tax Studies and related

information

Distribute Studies to

DOF/Congress/Senate

END

Concerned Branches submit

draft Tax Studies to the PCB

Distribute final copies to

concerned branches

Approved of Branch WP



Prepared by:


Approved by:







1. Approved Branch WP PCB Reviewed and approved by the

Directors

2. Draft copy of tax research studies

Technical Branches Reviewed by the Chief of Branch



Prepared by:


Approved by:





OVERVIEW

The NTRC Comments on House and Senate Bills are the official position papers of the Center concerning bills on taxation and other tax-related matters. Requests for comments emanate from

the DOF, both Houses of Congress and other government and public entities.

PROCEDURES


1.1 The PCB receives requests for comments on bills from the DOF, both Houses of

Congress, and other government agencies.

1.2 The PCB prepares assignment sheets for the signature of the Director and

forwards the same to the concerned Technical Branches.

1.3 The Technical Branches prepare comments and submit to the PCB for consolidation, if needed.

1.4 The PCB submits comments to the Executive Director and Deputy Director for

review and approval.

1.5 Executive Director and Deputy Director review and approve comments on Bills

and return to the concerned technical branches for finalization.

1.6 The PCB prepares draft cover letter for the distribution of the final copy of

comments on House and Senate Bills and forward to the Executive Director for

signature.

1.7 The PCB forwards the cover letter and final copy of comments to the

Administrative Division for distribution.

1.8 The Administrative Division distributes comments on bills with cover letter to the requesting government agencies.



1. NTRC Comments on

House Bills and

Senate Bills

DOF, Government

Agencies, Both Houses

of Congress and other stakeholders


the Directors.



Prepared by:


Approved by:





3. Process Flow

PLANNING and

COORDINATING

BRANCH AND

OTHER

TECHNICAL

BRANCHES

OFFICE OF THE

EXECUTIVE

DIRECTOR

ADMINISTRATIVE

DIVISION

START

Prepares Assignment Sheet

Assignment Sheet

Assignment Sheet is

forwarded to the concerned

Technical Branch/es

Comments on

Senate/House Bills

Director reviews and

approves draft comments

Are draft comments

approved?

No

Yes

Returns comments to

concerned technical

branch thru PCB for

corrections

/finalization

PCB drafts cover letter to

be distributed to

DOF/Congress/Senate

Director signs cover letter

Finalized Comments

on House/Senate Bills

Final copy of Cover Letter

and Comments on

House/Senate Bills

Distribute Comments on bills to

DOF/Congress/Senate

END

Concerned Branch submits

Comments on SBs/HBs



Prepared by:


Approved by:




Receives Request for

Comments on Senate/House

Bills




1. Requests for Comments of

House and Senate Bills

and other government and private entities.

Congress, other

government and private

entities

With accompanying bills,

letters

2. Assignment Sheets Planning and

Coordinating Branch

Signed by the Executive

Director

3. Draft comments on bills/other requests

Technical Branches Reviewed by the Chief of Branch

4. Final copy of comments

with draft cover letter

PCB and Technical

Branches

Reviewed, approved and

signed by the Executive Director



Prepared by:


Approved by:





OVERVIEW

The NTRC Tax Research Journal prepared on a bimonthly basis contains articles on significant tax issues and tax information which serves as inputs to fiscal policy makers in recommending

reforms to restructure the tax system, enhance revenue collection and improve tax administration.

PROCEDURES


1.1 PCB and other technical branches submit signed studies, tax enactments and tax

news digest for the NTRC Tax Research Journal

1.2 Technician consolidates tax enactments and tax news digest.

1.3 Technician formats and lays-out draft NTRC Tax Research Journal and submits

to Branch Chief for approval.

1.4 Branch Chief reviews and approves draft NTRC Tax Research Journal and

submits to the Office of the Directors for approval.

1.5 Executive Director and Deputy Director review and approve draft NTRC Tax

Research Journal and return to the PCB for finalization.

1.6 Technician finalizes and proofreads approved NTRC Tax Research Journal and submits to Reproduction Unit for reproduction and binding.

1.7 Reproduction Unit submits the NTRC Tax Research Journal to the Library for

distribution.

1.8 The Library Unit distributes NTRC Tax Research Journals to different

government agencies, State Colleges and Universities, and private sector.



1. NTRC Tax Research

Journal

NTRC Personnel,

Government Agencies,

SUCs, and the Private

Sector

100% Accurate and

Complete.



Prepared by:


Approved by:





Consolidate Tax Enactments

and Tax News Digest

Formats and Lays-out

Draft Journal

Chief Reviews and

Approves Draft

Journal

Executive Director and Deputy Director Review and

Approve Draft Journal

Returns to

Concerned

Technician for

Corrections

Proofreading of the

Approved Journal

Reproduce and Bind

copies of the NTRC Tax

Research Journal

Distribute to Different

Government Agencies,

SUCs, and Private Sector

3. Process Flow

PLANNING AND

COORDINATING

BRANCH

OFFICE OF THE

EXECUTIVE

DIRECTOR

REPRODUCTION

UNIT

LIBRARY

START

Is Draft Journal

Approved?

Draft NTRC Tax

Research Journal

Is Draft Journal

Approved?

A

A

Received Signed Study

Tax Enactments and Tax

News Digest

Finalized NTRC Tax

Research Journal

END



Prepared by:


Approved by:




No

Yes

No

Yes

A




1. Signed Studies, Tax

Enactments and Tax News

Digest

PCB and Technical

Branches

Studies are well written and

relevant issues are discussed

thoroughly.

2. Format and Lay-out of

NTRC Tax Research

Journal

PCB Format and lay-out design are

reviewed and approved by the

Directors.

3. Reproduced Materials for the NTRC Tax Research

Journal

Reproduction Unit Clear and complete copies of reproduced materials for the

NTRC Tax Research Journal.



Prepared by:


Approved by:





OVERVIEW

The NTRC Annual Report briefly presents the tax studies conducted by the NTRC, as well as the various technical assistance rendered by the Center to the Department of Finance, both houses of

Congress and different government and private entities including some international bodies. The

NTRC Guide to Philippine Taxes serves as a basic guide to Philippine taxes, fees, charges, collected by the national government both at the national and local level and tariff and customs

duties and other information on fiscal incentives, tax administration and research and statistical

data on revenue collections.

PROCEDURES


1.1 PCB prepares abstract of signed studies and bills commented which serve as

inputs for the preparation of the Annual Report. The technical branches also submit inputs for the Annual Report.

1.2 Technician consolidates inputs from technical branches both for the Annual

Report and Guide to Philippine Taxes.

1.3 Technician formats and designs the lay-out of the draft Annual Report and Guide

to Philippine Taxes and submits to the Division Chief for approval.

1.4 PCB Chief reviews and approves draft Annual Report and Guide to Philippine

Taxes and submits to the Office of the Directors for approval.

1.5 Executive Director and Deputy Director review and approve Draft Annual Report and Guide to Philippine Taxes and return it to the PCB.

1.6 PCB Staff finalizes and proofreads approved Annual Report and Guide to

Philippine Taxes.

1.7 Administrative Officer posts quotation to PhilGeps for bidding and submit

finalized copy of Annual Report and Guide to Philippine Taxes to winning bidder

for reproduction.

1.8 PCB distributes copies of Annual Report and Guide to Philippine Taxes to

different government agencies, State Universities and Colleges, and private

sector.



1. Annual Report and

Guide to Philippine

Taxes

NTRC Personnel,

Governments agencies,

SUCs, and the Private Sector

Standards specified in the

contract are adhered to.



Prepared by:


Approved by:





PCB Chief Reviews

and Approves Draft

Annual Report and

Guide to Philippine

Taxes

Executive Director and

Deputy Director Review

and Approve Draft Annual

Report and Guide to

Philippine Taxes

Returns to

Concerned

Technician for

Corrections

Formats and Design the Lay-out of the Draft Annual Report and Guide to Philippine

Taxes

Finalize and Proofreads the Approved Annual Report and Guide to

Philippine Taxes

Posting of Quotation to

PhilGeps for Bidding

and Submits Finalized

Copy of the Documents

to Winning Bidder

Produces Blueprint of

the finalized Annual

Report and Guide to Philippine Taxes

Proofreading of the

Blueprint

Reproduction

Distribution to Different Government Agencies, SUCs, and

Private Sector

Consolidates Abstract

of Studies, Comments on Senate and House Bills and Inputs from

the Different Branches

3. Process Flow

Planning and

Coordinating

Branch and other

Technical

Branches

Office of the

Executive

Director

Property

Unit

PRINTING

PRESS



Prepared by:


Approved by:




START

A

A

Finalized Annual

Report and Guide

to Philippine Taxes

END

Are Draft Annual

Report and Guide

to Philippine

Taxes Approved?

Are Draft Annual

Report and Guide to

Philippine Taxes

Approved?

Inputs to Annual

Report, Abstract of

Signed Studies and Bills

Commented

Annual Report

and Guide to

Philippine Taxes

No

Yes

No

Yes

A




1. Abstract of Signed Studies

and Bills and Inputs to the Annual Report and Guide

to Philippine Taxes

Technical Branches and

PCB

Reviewed and approved by the

Directors

2. Format and Lay-out

Design of the Annual Report and Guide to

Philippine Taxes

PCB Reviewed and approved by the

Directors

3. Quotations of Bidders for the Printing of the Annual

Report and Guide to

Philippine Taxes

Administrative Division Winning bidder accredited with PhilGeps

4. Blueprint of the Annual Report and Guide to

Philippine Taxes

Printing Press/Publishing

Company

Complete copies and carry out standards as specified in the

contract.



Prepared by:


Approved by:




OVERVIEW

The Technical Branches provide comments on House and Senate Bills and other proposals

emanating from both Houses of Congress, the DOF, and other government

agencies/instrumentalities.

PROCEDURES


1.1 Designated staff of the concerned Branch receives assignment from the Planning

and Coordinating Branch (PCB) and submits the same to the Chief Tax Specialist.

1.2 Chief Tax Specialist distributes the assignment to the concerned technical staff.

1.3 Technical staff prepares the initial draft of the comments on the bill and submits

the same to the Supervising Tax Specialist.

1.4 Supervising Tax Specialist reviews the initial draft and provides comments/insights on the paper.

1.5 Technical staff revises draft and integrates comments of the Supervising Tax Specialist and submits the revised draft to the Chief Tax Specialist.

1.6 Chief Tax Specialist reviews the revised draft of the comments on bills and

reflects final corrections.

1.7 Technical staff integrates comments/inputs of the Chief Tax Specialist.

1.8 Chief Tax Specialist approves the revised draft and submits to the PCB.

2. Process Outputs, Clients and Quality Requirements

No. Output Client Quality Requirements

1 NTRC Comments on

House Bills and Senate Bills

DOF, Government

Agencies, both Houses of Congress

and other

stakeholders


Branch Chief and Directors.

PROCEDURES AND WORK INSTRUCTIONS MANUAL Technical Branches

Research (Tax Studies/Comments on Tax Bills) Process


Prepared by:


Approved by:



Designated staff receives the

assignment from the PCB

Technical staff finalizes

the paper and Chief

Tax Specialist approves

the paper

Return to the Technical

Staff for further evaluation and

integration/finalization

The Chief Tax Specialist

distributes the assignment

to the Technical staff

Technical Staff

prepares initial draft

Technical Staff submits

initial draft to the

Supervising Tax Specialist

for initial review


reviews initial draft and

provides comments/

insights on the paper

Technical Staff revises and

integrates comments on the

assignment and submits to

the Chief Tax Specialist

Chief Tax Specialist reviews

draft and provides

final inputs/corrections

Technical Staff revises and

integrates comments of the

Chief Tax Specialist and

submits to the Chief Tax

Specialist for approval

Chief Tax Specialist

submits to the PCB

PCB forwards the paper

submitted by Technical

Branch to the OED for

signature

OED forwards the signed

paper to the OED

PCB releases/transmits

comments on bills signed

by the Director/s to the

House of Congress and

other agencies (e.g.

SRTO/DOF) and provides

the SRTSB copy

3. Process Flow

Technical Branches

Planning and Coordinating

Branch

Office of the Executive

Director




Prepared by:


Approved by:


No

Yes

START

END

Are the drafts

in order?


4. Process Inputs, Suppliers and Quality Requirements


1

Request for Tax

Studies/Comments on

bills

Congress, NGAs,

GOCCs

With accompanying letter

requests and documentary

requirements

2 Assignment Sheets Planning and

Coordinating Branch


Director

3 Draft Comments/Tax

Studies on Tax Bills

Technical Branches Reviewed by the

Supervising Tax Specialist /Chief Tax Specialist

4 Final copy of Tax

Studies/Comments

PCB and Technical

Branches


signed by the Executive Director



Prepared by:


Approved by:





OVERVIEW

The FIRB Secretariat is responsible for the processing and evaluation of requests for tax subsidy

of recipient-GOCCs/Commissaries. The tax subsidy process may undergo three (3) alternative modes, namely, the regular process, Joint FIRB-Technical Committee meeting and referendum

depending on exigent circumstances (urgency, time constraints, etc.). The grant of tax subsidy

under the regular process undergoes the evaluation of the Technical Committee before it is

elevated to the FIRB. Decisions on the grant of tax subsidy may also be arrived at using the Joint FIRB-Technical Committee meeting route where both members of the FIRB and its Technical

Committee deliberate and decide on tax subsidy applications. Lastly, another alternative process

is the referendum process where the evaluation paper and FIRB Resolution are passed around to FIRB members and the action is confirmed by affixing their signatures to the Resolutions.

Decisions on tax subsidy applications are evidenced by FIRB Resolutions and Certificates of

Entitlement to Subsidy (CES).

PROCEDURES


1.1 The concerned FIB staff screens and receives the application letter of

GOCCs/Commissaries for tax subsidy together with its supporting documents.

In case the documents are not complete and duly executed, the Staff advises the

applicant to comply with the requirements.

1.2 The concerned FIB staff evaluates the said request and prepares an evaluation

paper/study to serve as basis for FIRB’s action on tax subsidy application.

1.3 The concerned FIB staff submits to the Chief Tax Specialist the evaluation

paper/study for review.

1.4 The concerned FIB staff incorporates the changes and/or corrections of the Chief

on the evaluation study and submits it to the Executive Director and the Deputy

Director for approval.

1.5 Thereafter, tax subsidy applications undergo any of the following processes, as

may be applicable:

a. Regular Process

a.1 The application and evaluation study by the Secretariat are elevated

to the FIRB Technical Committee for its own evaluation and recommendation.

a.2 Evaluation and recommendations of the FIRB Technical Committee are elevated to the FIRB for its decision.

PROCEDURES AND WORK INSTRUCTIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)

– Tax Subsidy Evaluation Process

Prepared by:

DEBBIE F. ASISTIO-SY Chief Tax Specialist

Approved by:





b. Joint FIRB-Technical Committee Meeting

b.1 The application and evaluation study by the Secretariat are elevated

to the FIRB-Technical Committee for their own evaluation and

decision.

c. Referendum

c.1 Referendum by the FIRB is conducted based on the evaluation paper prepared by the Secretariat.

c.2 FIRB members evaluate and approve the application by affixing their signature to the FIRB Resolution.

1.6 If the application is approved, an FIRB Resolution and a CES are prepared.

In case of denial, the applicant will be correspondingly notified in writing.

1.7 GOCC/Commissary receives FIRB Resolution and CES from the FIRB Secretariat.

1.8 GOCC/Commissary transmits/delivers the FIRB Resolution and CES to the BIR and/or the BOC.

1.9 The BIR and/or BOC prepares Tax Compliance Certificate/Statement of Accounts

(usually on a quarterly basis)

1.10 GOCC/Commissary requests the DBM for a Special Allotment Release Order

(SARO) based on its accounts with the BIR and/or the BOC.

a. The DBM issues to the GOCC/Commissary, through the Bureau of the

Treasury (BTr), the pertinent SARO.

b. The DBM informs the BIR and/or the BOC on SARO issued by it.

c. The BTr records the release, the allotment and incurrence of obligation.

d. The amount of SARO is recorded both as income and expense of the

government.



Prepared by:


Approved by:







1 Evaluation of

Request for Tax

Subsidy

GOCCs/Commissaries (1) Effect of subsidy on

relative price levels;

(2) Relative contribution of the Beneficiaries to

the revenue generation

effort;

(3) Nature of the activity engaged in by the

Beneficiaries;

(4) Greater national interest to be served;

(5) Magnitude and source

of funding for the

system of subsidies; (6) Number of eligible

Beneficiaries and their

proportionate share in the system of

subsidies;

(7) Terms and conditions for the availment of

subsidies, including

reporting requirements;

(8) Effect of the system of subsidies on

international

agreements of the Philippines, including

precautions such that

the availment of subsidies does not

become the basis for

countervailing action;

and (9) Such other

considerations as may

be determined by the FIRB.

2 FIRB Resolution

3 Certificate of

Entitlement to

Subsidy



Prepared by:


Approved by:





Files application

DBM issues SARO

Evaluates the

application upon

receipt of complete

documentation

requirements

Evaluate application

Board Members

evaluate and approve

the application

Submits notification

to the concerned

company/organization

Designated signatories

sign the FIRB

Resolution and CES

Prepares

TCC/TSAC/Statement

of Accounts

3. Process Flow

3.1 Regular Process

GOCCs/

Commissaries

NTRC –

Fiscal

Incentives

Branch

FIRB

Technical

Committee

FIRB

Bureau of

Internal

Revenue /

Bureau of

Customs

DBM

START Prepares Quarterly

Report for Taxes and

Duties Availment

(QRTDA) within 10

working days after the

end of each quarter

END

Furnishes copy

to applicant,

GOCC, RCA –

BIR/BOC/DBM QRTDA

Is

application

approved?

No

Yes

TCC/TSAC/

Statement of

Accounts

Requests for SARO

SARO

Application with

supporting

documents



Prepared by:


Approved by:





Evaluates the

application upon

receipt of complete

documentation

requirements

Applicant is notified

in writing of the

denial/disapproval

Evaluates the

application


sign the FIRB

Resolution and CES

Prepares

TCC/TSAC/Statement

of Accounts

DBM issues SARO

3.2 Alternative Process: Joint FIRB – Technical Committee Meeting

GOCCs/

Commissaries

NTRC –

Fiscal

Incentives

Branch

Joint FIRB –

Technical

Committee

Bureau of

Internal

Revenue /

Bureau of

Customs

DBM

START Prepares QRTDA

within 10 working days

after the end of each

quarter

Files application

Requests for SARO

Furnishes copy

to applicant,

GOCC, RCA –

BIR/BOC/DBM

END

Is

application

approved?

No

Yes

TCC/TSAC/

Statement of

Accounts

Application with

supporting

documents

QRTDA

SARO



Prepared by:


Approved by:





Board Members

evaluate and approve

the application

Submits notification

to the concerned

company/organization


sign the FIRB

Resolution and CES

Prepares

TCC/TSAC/Statement

of Accounts

DBM issues SARO

Evaluates the

application upon

receipt of complete

documentation

requirements

Conducts referendum

3.3 Alternative Process: Referendum

GOCCs/

Commissaries

NTRC –

Fiscal

Incentives

Branch

FIRB

Bureau of

Internal

Revenue /

Bureau of

Customs

DBM

START

END

Files application

Application with

supporting

documents

Furnishes copy

to applicant,

GOCC, RCA –

BIR/BOC/DBM

Is

application

approved?

No

Yes

TCC/TSAC/

Statement of

Accounts

Prepares QRTDA

within 10 working days

after the end of each

quarter

QRTDA

Requests for SARO

SARO



Prepared by:


Approved by:





No. Input Supplier Quality

Requirements

1 Letter-request, signed

by Head of Office or any authorized official

GOCCs/Commissaries Completeness and due

execution of the documents -

requirements by the

GOCCs/Commissaries 2 Endorsement from the

Department/ Office to

which the applicant is attached

3 Backgrounder of the

applicant (for GOCCs applying for tax

subsidy for the first

time)

4 Details of tax subsidy requirement, by type

of taxes and duties and

amount (including Statement of

Accounts/billings from

the concerned

collecting agency, if available)

5 Income tax return duly

filed with the Bureau of Internal Revenue

for GOCCs applying

for income tax subsidy

6 Detailed list of importations/purchases

and their classification,

whether these are for regular operations or

project-related

(backgrounder on the

project)

7 Justifications for the

application

8 Latest

annual/performance (programs/accomplish-

ments) report



Prepared by:


Approved by:





9 Certification that

items for which tax subsidy is sought

shall be used

exclusively in the

pursuit of mandated functions

10 Statement under

Oath of Investments and Income

therefrom

11 Financial

opinion/endorsement of the Corporate

Affairs Group of the

Department of Finance



Prepared by:


Approved by:




OVERVIEW

The FIRB Secretariat keeps a database of FIRB matters and provides technical assistance in the

form of replies to queries, legal assistance and provision of reports to government and private entities in connection with the grant of tax subsidy for GOCCs and commissaries.

PROCEDURES


1.1 The concerned FIB staff receives verbal or written requests for technical assistance from the client.

1.2 The concerned FIB staff takes the appropriate action necessary for the client’s concern:

a. In the case of queries, the concerned FIB staff studies the matter and consults

the Chief Tax Specialist. The concerned FIB staff checks all the requisite documentary and statutory basis. The concerned FIB staff consults the

appropriate revenue collecting agency (BIR or BOC, as the case may be).

b. In the case of assistance on legal matters, the concerned FIB staff prepares a

letter referring the client’s concern to appropriate office (e.g., the Legal

Services Group of the Department of Finance [DOF], Department of Budget

and Management). The concerned FIB staff advises the client that their request is being endorsed to the appropriate office.

c. In the case of requests for reports, the concerned FIB staff updates the database, checks and prints the report.

1.3 The Chief Tax Specialist approves the replies to the queries, referrals and generated reports.

1.4 The Director approves and signs the replies to the queries, referrals and generated

reports.

1.5 The replies to the queries, referrals and generated reports are transmitted/delivered

to the client.



1 Replies to queries

and letters

GOCCs/Commissaries/DOF/

other government agencies,

private sectors and other stakeholders

Reviewed and approved

by the Chief Tax

Specialist and Directors 2 Legal referral to

appropriate offices

3 Reports on Tax

Subsidy


– Technical Assistance on Tax Subsidy Process

Prepared by:


Approved by:





The staff prepares a letter

referring the client’s

concern to appropriate

office (e.g. the Legal

Services Group of

DOF/DBM)

Advices the client that

their request are being

endorsed to the

appropriate office

Requests for technical

assistance verbally

or in writing

The staff updates the

database, checks and

prints the report


approves the generated

report and instructs for the

appropriate changes

needed, if there’s any

The concerned staff

studies the matter

and consults the


Checks all the

requisite documentary

and statutory basis

Consults the appropriate

revenue collecting agency

(BIR/BOC, as the case may be)

Prepares the draft reply


approves the replies to the

queries, referrals and generated reports

Approves and signs the

replies to the queries,

referrals and generated

reports

Transmits the replies to

the queries, referrals and

generated reports to the client

3. Process Flow

GOCCs/

Commissaries,

Congress/Executive

Department, UP Law

Center/ONAR,

Private

Sector/General

Public

NTRC – Fiscal

Incentives Branch

Office of the

Executive Director

START

END

No

Yes

Is the request

a query?

No

Yes

Is it a request

for assistance

on legal matter?

A

B

A B



Prepared by:


Approved by:







Requirements

1 Queries on tax

subsidy matters

GOCCs/Commissaries/

DOF/ other government agencies, private sectors

and other stakeholders

Concise and logical

replies

2 Referral to

concerned agencies

Appropriate office (e.g.,

the Legal Services Group of the

Department of Finance

[DOF], Department of Budget and

Management)

Complete

documentary and statutory requirements

3 Special Allotment

Release Orders by the DBM

Concerned

GOCCs/Commissaries

Accurate Report on

Tax Subsidy Granted



Prepared by:


Approved by:





OVERVIEW

The FIRB Secretariat-Fiscal Incentives Branch (FIB) is responsible for the scheduling of FIRB or

Joint FIRB-Technical Committee meetings to act on the tax subsidy applications of GOCCs and

Commissaries.

PROCEDURES


1.1 The FIRB Secretariat sets or facilitates a meeting to act on applications for tax

subsidy.

1.2 The FIRB acts on the application with the evaluation of the request prepared by

the Secretariat and the position of FIRB/Technical Committee members as inputs.

The action is evidenced by an FIRB Resolution or letter.

1.3 The Secretariat prepares the minutes which is then approved and attested by the

FIRB members.



1 Notice of FIRB

Meeting

FIRB/Technical

Committee Members

and Resource Persons

All members/resource

persons are duly notified

2 Conduct of

Meeting

Efficient and effective facilitation/ conduct of

meeting

3 Minutes of the

Meeting

Minutes duly signed and attested


– FIRB Meeting Process

Prepared by:


Approved by:





Sets a schedule for

the meeting

Board and Technical Committee are

convened to evaluate

the application

FIRB Resolution

and CES are issued

to applicant.

Applicant is

notified of the

denial/disapproval

in writing

Prepares the minutes

of the meeting

Approval and

attestation of the

minutes

3. Process Flow

NTRC – Fiscal

Incentives Branch

FIRB and/or

Technical Committee



Requirements

1 Tax subsidy

application with supporting

documents

GOCCs/Commissaries Completeness and due

execution of the documents -

requirements by the

GOCCs/Commissaries

START

END

Is

application

approved?

No

Yes


– FIRB Meeting Process

Prepared by:


Approved by:





OVERVIEW

As the Secretariat to the Task Force on Fees and Charges, the NTRC monitors compliance by fee

collecting National Government Agencies (NGAs) to pertinent issuances and prepares

response/comments on queries/requests for technical assistance in connection with the requirements in the imposition of new fees and/or increase in existing fees, upon request by NGAs.

PROCEDURES


1.1 Technical staff receives query/request for technical assistance and checks

attached documents.

1.2 Technical staff evaluates proposed imposition of new fees and/or increase

in existing fees and drafts initial response to the query or comments on the

proposed imposition/revision of fees.

1.3 Technical staff submits initial draft to Supervising Tax Specialist for

review.

1.4 Supervising Tax Specialist reviews initial draft and provides

comments/insights to the paper.

1.5 Technical staff revises and integrates comments on the assignment and

submits paper to the Chief Tax Specialist for review.

1.6 Chief Tax Specialist reviews and integrates comments on the draft

response/evaluation based on the guiding principles stated in the

imposition of fees and charges and justifications submitted.

1.7 Technical staff revises draft and integrates comments/inputs of the Chief

Tax Specialist.

1.8 Chief Tax Specialist approves the draft response to the query on fees and

charges and submits to the PCB.



1 Response to request

for technical

assistance on the revision/

rationalization of fees

and charges

DOF, National

Government

Agencies, both Houses of Congress

and other

stakeholders, Task Force on Revision of

Fees and Charges


Division Chief and

Directors.

PROCEDURES AND WORK INSTRUCTIONS MANUAL Special Research and Technical Services Branch (Task Force on

Fees and Charges Secretariat) – Technical Assistance Fees Process Process

Prepared by:

EMELITA A. TENA Chief Tax Specialist

Approved by:





Technical staff receives

query/request for technical

assistance and checks

attached documents

Technical staff finalizes

the paper and Chief

Tax Specialist approves

the paper

Return to the

Technical Staff for

further evaluation and integration/finalization

Technical staff evaluates

proposed imposition of

new fees and/or increase

in existing fees and

prepares draft response

to query or comments

on the proposed

imposition/revision of fees

Technical staff submits

initial draft to the


for initial review

Technical staff revises and

integrates comments on the

draft response and submits

paper to Chief Tax

Specialist for review

Technical staff revises

paper and integrates

comments of the Chief

Tax Specialist and

submits

for his/her approval


submits to the PCB

Technical staff advises client/requesting fee

collecting agency to

submit all necessary

documents to expedite

evaluation of the same

Reviews the revised draft

response to query and/or

comments on request for technical

assistance based on submitted

documents/ justifications

Releases/transmits

signed evaluation paper

to requesting NGA and

provides copy to SRTSB

3. Process Flow

Special Research and

Technical Services Branch


Branch


Director

START

END

Are the drafts

in order?

No

Yes

Are the

documents

complete?

No

Yes



Prepared by:


Approved by:







1

Request for Technical

Assistance/Comments

on Query regarding fees and charges

Congress, national

government

agencies, GOCCs

With accompanying letter

requests and documentary

requirements

2 Assignment Sheets Planning and

Coordinating Branch


Director

3 Draft

Comments/Response

on Requests for Technical Assistance

Special Research

and Technical

Services Branch

Reviewed by the

Supervising Tax

Specialist/Chief Tax Specialist

4 Final copy of

Response/Comments

PCB and Technical

Branch


signed by the Executive

Director



Prepared by:


Approved by:





OVERVIEW

The Administrative and Financial Branch (AFB) is responsible for the processing of all

Disbursement Vouchers (DV). AFB ensures that funds are properly disbursed only subject to the

existence of a lawful and sufficient allotment certified as available by the Budget Officer with proper authorization and approval of Chief Accountant and Executive Director

AFB also ensures that all disbursements are made with proper evidence to establish the claim and

legality of the transactions in conformity with government laws, rules and regulations.

PROCEDURES


1.1 The Requesting Branch prepares the DV in accordance with the instructions on the preparation of the DV to initiate the payment of claims. Forwards the DVs,

Supporting Documents (SDs) and Obligation Request and Status (ORS) to the

Budget Division/Unit for processing.

1.2 The BCD processes the recognition of obligation as follows:

a. The BCD receives the ORS, duly signed by the Chief of the Branch, including copies of DV/Payroll, Contract/Purchase Order (PO) and other SDs from

office/personnel concerned and verifies completeness of the documents. If

complete, records the same in the logbook maintained for the purpose and

forwards the documents to the Budget Staff for processing. If incomplete, returns the documents to the Requesting Office for completion.

b. Budget Staff receives the ORS and its SDs from the Staff concerned. Verifies availability of allotment based on the appropriate Registry of Allotments,

Obligations and Disbursements (RAOD). If allotment is not available, returns

the documents to the office/personnel concerned.

c. If allotment is available, the budget staff assigns number on the ORS based

on the Control Logbook maintained for the purpose. Records the amount

obligated based on the ORS in the ‘Obligation’ column of the RAOD. Initials in Section B of the ORS and forwards all copies of the documents to the Head

of the Budget Division/Unit for signature.

d. The Head of the Budget Unit reviews the ORS and SDs. If in order, signs the

certification in Section B of the ORS. Forwards the ORS and SDs to the

Budget Staff.

e. The budget staff forwards the ORS and SDs to the AD for processing of the

claim. Retains original copy of the ORS for maintenance/monitoring of

obligation status.

1.3 The AD processes the DV as follows:

a. The AD receives copies of DV, SDs and ORS from the BCD. Checks

completeness of SDs based on the checklist. If incomplete, returns to the party

PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Accounting Division

Processing of Disbursement Voucher

Prepared by:

GRACE A. MANALO Chief, Accounting Division

Approved by:





concerned for compliance. If complete, stamps “Received” and indicates date

of receipt and initials on the stamped “Received” portion of the DV.

b. The AD assigns DV number and records in the logbook the DV number and date, creditor/payee, particular and amount and reviews DV for completeness

and propriety of SDs. The accounting staff retrieves Index of Payments (IP)

from file and determines if claim is in order. If with prior payment on the same

claim, returns the DV, SDs and ORS informing the requesting office/party of prior payment made. If in order, verifies ORS against DV. If the amounts in

the ORS and DV are the same, records the following in the IP: DV date and

number, particulars and amount and proceeds to Activity No. 9. For first-time claimant, prepares IP and records the name, address, employee number and/or

TIN, DV date, particulars and amount.

c. The Chief Accountant signs the “Approved by” portion of the Notice of

Obligation Request and Adjustment (NORSA).

d. Accounting staff records in the logbook the return of NORSA, DV, ORS and SDs to the BCD for correction of obligation. Initials in Box B of DV and

forwards of DV and SDs, and ORS to the Head of Accounting

Division/Unit/Authorized Officer for review.

e. Chief Accountant retrieves the Registry of Allotments and Notice of Cash

Allocation (RANCA) / Registry of Allotments and Notice of Transfer of Allocation (RANTA) from file and determines availability of Notice of Cash

Allocation (NCA). If NCA is sufficient to cover the disbursement, records in

the RANCA/RANTA the DV date and number, and amount under the

‘Utilized’ column and indicates NCA balance. Otherwise, notes that cash is not yet available and returns the DV and SDs to the Designated Staff for

safekeeping. The Chief Accountant checks the “Cash available” portion in

Box B of the DV. Also reviews DV and SDs and signs Box B of DV then forwards the documents to the Receiving/Releasing Accounting Staff.

f. Receiving/ Releasing Accounting Staff records in the logbook the release of

DV, SDs and ORS to the Office of the Executive Director (OED) as Head of Agency for approval of the DV.

1.4 The OED receives the Disbursement Voucher and processes the approval as

follows:

a. The OED staff receives DV, SDs and ORS and records in the logbook the date

of receipt then forwards the set of documents to the Executive Director for


b. The Executive Director then reviews DV and signs in Box C “Approved for

Payment” portion and forwards DV, ORS and SDs.

c. The OED staff records in logbook the approved DV and all SDs and forwards

the documents to the BCD.



Prepared by:


Approved by:





1.5 The BCD prepares the payment of disbursement as follows:

a. The BCD staff receives approved DV, ORS and SDs. Records in the logbook

the date of receipt, DV number, payee, particulars and amount and checks

completeness of signatories on the DV. Prepares check or List of Due and Demandable Accounts Payable – Advice to Debit Account (LDDAP-ADA)

depending on the nature of payment.

b. The BCD staff retrieves from file the Checks and ADA Disbursement Record (CkADADRec) maintained per bank account and records the date, check

number, name of payee, nature of payment and amount of the DV and

indicates the new balance of the NCA/bank account. Forwards check/LDDAP-ADA, DV, ORS and SDs to the Chief of BCD for review and

signature.

c. Chief of BCD verifies completeness of signature on the DV and reviews the

amount of the check/LDDAP-ADA against the DV and SDs then signs the

check/LDDAP-ADA.

d. BCD staff records in the logbook the date of submission to the OED of copies

of check/LDDAP-ADA, DV, ORS and SDs.

e. OED staff records in the logbook the date of receipt of check, DV, ORS and

SDs and forwards the set of documents to the Executive Director.

f. Executive Director countersigns the check/ADA and forwards copies of check/LDDAP-ADA, DV, ORS and SDs to the Receiving/Releasing Staff for

return to the Cashier.

g. Cashier receives check/LDDAP-ADA, DV, ORS and SDs and checks

completeness of the documents. Retrieves the CkADADRec and notes

the return of the signed and countersigned check for issued checks.

h. For checks issued, the BCD staff releases the original of check and copy

of DV to the payee. Attaches OR/Invoice issued by payee/claimant, if

any on copy of DV and requires payee/claimant to sign on Box D of

the DV and the Check Registry/Logbook. Files temporarily copies of

check, copies of DV, copies of ORS and SDs for preparation of reports.

Posts in the ‘Date Released’ column of the CkADADRec the date of

release of the check to the claimant.

i. For LDDAP-ADA, the BCD staff files documents temporarily for the

preparation of the Summary of LDDAP-ADAs Issued and Invalidated

ADA Entries (SLIIAE) for LDDAP-ADA. Cashier Stamps “PAID” on

all LDDAP-ADA, DVs, and SDs.



Prepared by:


Approved by:







1 Disbursement

Voucher

COA, BIR,

Personnel

Payments are valid and

properly supported with documents as required by

COA signed by authorized

officials and payees.



Prepared by:


Approved by:




Preparation of check/LDDAP-

ADA

Checks completeness of ORS,

DV and SD

Reviews completeness of ORS,

DV and SD for approval

If approved, submits for

preparation of check/ADA

ED countersigns checks/ADA

3. Process Flow

Requesting

Division/Branch

Budget and Cash

Division

Accounting

Division

Office of the

Executive

Director

START

Approval of ORS by the

Division Chief

A

Preparation of Obligation

Request and Status (ORS) and

Disbursement Voucher (DV)

with Supporting Documents

(SD)

BCD Chief certifies and signs

checks/ADA

Verifies availability of allotment

Complete? A

BCD Chief certifies and signs

ORS

No

Yes

Cashier releases check to

payee/s

END

Checks completeness of ORS,

DV and SD

Processes the DV and indicates

necessary accounting entries

Certifies and signs “Approved

by” portion of DV

Complete? A

No

Yes



Prepared by:


Approved by:






1 Obligation Request

and Status

Requesting Division Request for budget is

necessary and claims for payment are valid with

complete supporting

documents. Certification of availability of funds signed

by Chief Accountant.



Prepared by:


Approved by:





OVERVIEW

Remittances to the Bureau of Internal Revenue (BIR) are made monthly/annually through

Electronic Filing and Payment System (eFPS). Tax Remittance Advice (TRA) are issued upon

online filing. TRA shall be used to recognize, the constructive remittance to BIR of taxes withheld on compensation and other income payments to creditors, and the constructive receipt of NCA for

those taxes.

PROCEDURES


1.1 Remittance List Preparation

1.1.1 The Accounting Division (AD) prepares the Remittance List as follows:

a. Receives Payroll Voucher (Supplement) from the Human Resource

Department (HRD).

b. Summarizes the taxes withheld from employees and on income

payments to creditors/suppliers.

c. Prepares Monthly Alphalist of Payees and Monthly Alphalist of

Taxes Withheld from Employees for monthly tax returns (BIR Forms

1601C, 1601E and 1600) and Alphabetical List of Employees/Payees

from Whom Taxes Were Withheld for annual tax returns (BIR Forms 1604CF)

d. Forwards the monthly/annual Alphalist to Chief Accountant for approval.

e. The Chief Accountant approves the Alphalist.

1.2 Remittance to the BIR

1.2.1 The AD files the appropriate BIR Forms as follows:

a. File online the monthly BIR Forms (1601C, 1601E and 1600)

through eFPS and TRA will be issued for the successful remittance.

b. Receiving/Releasing Accounting Staff records in the logbook the

release of TRA and SDs to the Office of the Executive Director (OED) for approval of the TRA and SDs.

1.2.2 The OED receives the TRA and SDs and processes the approval as

follows:

a. The OED staff receives TRA and SDs and records in the logbook the

date of receipt then forwards the set of documents to the Executive/Deputy Director for review and approval.



Prepared by:


Approved by:




b. The Executive/Deputy Director then reviews and signs the TRA and

SDs then forwards the TRA and SDs and the SDs.

c. The OED staff records in logbook the approved TRA and SDs and forwards the documents to the Accounting Department.

1.2.3 The AD receives the approved TRA for submission to COA and for

record keeping.



1 BIR Forms (BIR

1601c, 1601E, 1600

and 1604CF)

COA, BIR,

Personnel

Electronic filing are valid

and properly supported with

documents as required by BIR and COA

3. Process Flow

Accounting Division


Director

START

Prepares Monthly and

Annual Alphalist of taxes

withheld

Receives TRA and SDs

Approval of TRA and SDs

END

Remittance to BIR through

eFPS of appropriate tax

returns

Receives TRA



Prepared by:


Approved by:






1 Payroll Voucher

(with supplement)

Human Resource

Department

Amounts withheld are valid

as required by appropriate regulatory government

agencies (BIR, GSIS, PHIC

and Pag-IBIG) and COA

2 Tax Remittance Advice

BIR Amounts appeared reflect actual remittances filed

through eFPS



Prepared by:


Approved by:




OVERVIEW

Remittances to regulatory government agencies are made monthly to remit premium and loan

payments withheld from employees and to recognize NTRC’s share in premium payments.

Premium payments are made to Government Service Insurance System (GSIS), Philippine Health

Insurance Corporation (PHIC) and Home Development Mutual Fund (Pag-IBIG) for both

employee and NTRC’s share. Loan payments are made to lending agencies (GSIS and Pag-IBIG)

for amortizations of loans granted to the employees.

PROCEDURES


1.1 Remittance List Preparation

1.1.1 The Accounting Division (AD) prepares the Remittance List as follows:

a. Receives Payroll Voucher (Supplement) from the Human Resource Department (HRD).

b. Summarizes the premiums and loan payments withheld from employees per appropriate government agency (e.g., GSIS, PHIC and

Pag-IBIG)

c. Prepares monthly remittance list of premium and loans.

d. Forwards the monthly remittance list of premium and loans to the

Chief Accountant for approval.

e. The Chief Accountant approves the monthly remittance list of

premium and loans.

1.2 Remittance to the GSIS, PHIC and Pag-IBIG

1.2.1 The AD files the appropriate remittance list as follows:

a. Submits the remittance list to the appropriate government agencies,

(GSIS and Pag-IBIG) and to authorized banks (PHIC) with checks issued for payment.

b. Receives OR as evidence of payment from the GSIS and Pag-IBIG premiums and loans and from the authorized bank for PHIC

premiums.

c. The AD receives the OR and other SDs for submission to COA and for record keeping.



Prepared by:


Approved by:






1 Remittance List

COA, GSIS, PHIC

and Pag-IBIG

Remittances are valid as

required by the regulatory

government agencies and

COA

3. Process Flow

Accounting Division



1 Payroll Voucher

(with supplement)

Human Resource

Department

Amounts withheld are valid

as required by appropriate

regulatory government agencies (BIR, GSIS, PHIC

and Pag-IBIG) and COA

2 Official Receipts GSIS, PHIC and

Pag-IBIG

Amounts appeared reflect

actual remittances filed and paid

START

Prepares Monthly

Remittance List of Loans

and Premiums

Remittance to appropriate

regulatory government

agencies (GSIS, PHIC and

Pag-IBIG)

Receives official receipt

For record keeping

END



Prepared by:


Approved by:





OVERVIEW

The process of collection of receipts and remittance to the BTr of NTRC provides assurance that

all remittances to the BTr are properly monitored and recorded.

PROCEDURES


1.1 Collecting Officer Receives cash/check from payor representing collection based

on the Order of Payment (OP) prepared by the Accounting Division/Unit.

1.2 Collecting Officer issues OR to acknowledge receipt of cash/check and records

collections in the Cash Receipts Record (CRRec).

1.3 Collecting Officer prepares Deposit Slips (DS) and deposits collections through

Authorized Government Depository Bank (AGDB) for the account of the National

Treasurer.

1.4 Based on the ORs on file and validated DSs from the AGDB, collecting officer

prepares the RCD. Initials on the RCD and forwards the same together with copy

of the ORs and validated DSs to the Head of the Cash/Treasury Unit for review and signature.

1.5 Chief of BCD reviews and signs the RCD and then forwards RCD, ORs and

validated DSs to the Collecting Officer/Designated Staff for submission to the Accounting Division/Unit.

1.6 AD receives original of RCD with copy of the ORs and validated DSs from the Cash/Treasury Unit. Records receipt in the logbook maintained for the purpose

and forwards the same to the Bookkeeper for review and preparation of the JEV.

1.7 Based on the RCD, the bookkeeper prepares JEV in two copies and signs

"Prepared by" portion of the JEV. Forwards the JEV and documents to the Head

of the Accounting Unit for review and signature.

1.8 The Head of the Accounting Unit reviews and signs “Certified Correct by” portion

of the JEV. Forwards the JEV and documents to the Bookkeeper for recording in

the CRJ.

1.9 The Chief Accountant prepares the Quarterly Report of Revenue and Other

Receipts (QRROR) and submits the report to the GAS, COA, the DBM and the BTr within 30 days after the end of each quarter. A separate report shall be

prepared and submitted for income of the General Fund (GF) and for income and

receipts of the Special Account and Trust Fund.


Remittance to the Bureau of the Treasury

Prepared by:


Approved by:







1 Quarterly Report of

Revenue and Other

Receipts

GAS, COA, and

DBM

Amount of revenues

remitted to the BTr should

match the amount of revenues reported in the

QRROR

3. Process Flow

Accounting Division

Budget and Cash Division

Collecting Officer receives

cash/check from payor

Issues OR and records

collections in CRRec

Prepares DS and deposits

collections through AGDB

Prepares RCI based on the

ORs and validated DS

Approves RCD

START

Prepares Order of Payment

Prepares JEV

Records to CRJ

Prepares QRROR

END



Prepared by:


Approved by:






1 Official Receipts

issued

Cashier Actual amount appearing in

the OR issued

2 Deposit Slips Cashier Actual amount received

should correspond to the

amount deposited through

AGDB

3 Report of Collections

and Deposits

Cashier Accurate schedule and

summary of collections



Prepared by:


Approved by:





OVERVIEW

Financial statements are structured representation of the financial position and financial

performance of NTRC. A complete set of financial statements (condensed and by fund cluster) to

be submitted by an entity shall include the following: a. Statement of Financial Position (SFP); b. Statement of Financial Performance (SFPer); c. Statement of Changes in Net Assets/Equity

(SCNA/E); d. Statement of Cash Flows (SCF); e. Statement of Comparison of Budget and Actual

Amount (SCBAA); and f. Notes to Financial Statements comprising a summary of significant

accounting policies and other explanatory notes.

The objectives of general purpose financial statements are to provide information about the

financial position, financial performance, and cash flows of an entity that is useful to a wide range of users in making and evaluating decisions about the allocation of resources and to demonstrate

the accountability of the entity for the resources entrusted to NTRC.

PROCEDURES


1.1 Journal Entry Voucher (JEV) Preparation

1.1.1 The Accounting Division (AD) prepares the JEV as follows:

a. Receives daily Report of Collections and Deposits (RCD); Report of

Checks Issued (RCI); Report of Advice to Debit Account Issued

(RADAI) and Report of Cash Disbursements (RCDisb), with attachments, from the Budget and Cash Division (BCD).

b. Summarizes accounting entries of financial transactions in the Disbursements Vouchers attached in RCI, RADAI, RCDisb and

Official Receipts in RCD.

c. Prepares JEVs based on the accounting entries and necessary monthly

adjustments to be recorded in the books of accounts maintained by

the AD.

d. Forwards the JEVs to Chief Accountant for approval

1.1.2 The Chief Accountant approves the JEVs.

1.1.3 The AD submits the JEVS and its attachments to COA Resident Auditor.

1.2 Recording and Posting Transactions

1.2.1 The Accounting Staff records the JEVs to appropriate books of accounts:

a. General Journal (GJ)

b. Cash Receipts Journal (CRJ)



Prepared by:


Approved by:





c. Cash Disbursements Journal (CDJ)

d. Check Disbursements Journal (CkDJ)

e. Subsidiary Ledger (SL)

1.2.2 The Accounting staff posts the monthly summarized journal entries from

the Special Journals and GJ to the respective General Ledger (GL).

1.2.3 Posts the source/summarizing documents to the respective SLs.

1.2.4 Foots and extracts the balances of the GLs and SLs.

1.2.5 The Chief Accountant approves the Trial Balance.

1.3 Financial Statements Preparation

1.3.1 The assigned accounting staff prepares Unadjusted Trial Balance Based

on the balances in the GL to check the equality of debits and credits.

1.3.2 For the Pre-Closing Trial Balance, designated accounting staff prepares

the following:

a. Prepares Adjusting Journal Entries (AJE) through the JEV for

unrecorded transactions and for all accounts that need to be

adjusted/corrected.

b. Records the JEV in the GJ and affected SLs.

c. Posts the GJ to the GLs.

d. Foots and extracts balances of the GLs and SLs.

e. Based on the GLs, prepares Pre-Closing Trial Balance. Files

temporarily the Pre-Closing Trial Balance.

f. Forwards the Pre-Closing Trial Balance to Chief Accountant for

review.

1.3.3 Chief Accountant reviews and signs the “Certified Correct” portion of the

Pre-Closing Trial Balance and the supporting schedules.

1.3.4 Designated accounting staff submits the Pre-Closing Trial Balance to the

Offices concerned and records submission in the logbook maintained.

Accounting staff files a copy of the Pre-Closing Trial Balance and copies

of supporting schedules for preparation of financial statements.

1.3.5 Prepares the Financial Statements such as Statement of Financial

Position, Statement of Financial Performance, Statement of Changes in Net Assets/Equity, Cash Flow Statement and Statement of Comparison of

Budget and Actual Accounts.



Prepared by:


Approved by:





1.3.6 Prepares the Notes to Financial Statement and schedule of individual

accounts as supporting documents to the Financial Statement.

1.3.7 The Chief Accountant and the Executive Director execute the Statement

of Management Responsibility for the Year End report, the Chief Administrative Officer (CAO) signature is required by COA.

1.3.8 For the Post-Closing Trial Balance, designated accounting staff prepares

the following:

a. Prepares closing journal entries through JEV and records the same in

the GJ.

b. Posts the GJ in the respective GLs and SLs.

c. Foots and extracts the balances of the GLs and the SLs.

d. Based on the GLs and SLs, prepares Post-Closing Trial Balance in

four copies.

e. Reconciles the supporting schedules presented in the Notes to

Financial Statements with the amounts in the Post-Closing Trial Balance. If not reconciled, prepares the necessary corrections through

JEV. Records the JEV in the GJ. Posts the GJ in the respective GLs,

and prepares the revised Post-Closing Trial Balance.

f. Signs the “Prepared by” portion of supporting schedules and initials

the “Certified Correct by” portion of the Post-Closing Trial Balance.

g. Prepares transmittal letter and forwards the same together with the

Post-Closing Trial Balance and supporting schedules to the Chief

Accountant.

1.3.9 The Chief Accountant reviews and signs “Certified Correct by” portion

of the Post-Closing Trial Balance, supporting schedules and transmittal

letter, and forwards the same to the Accounting Staff for submission.

1.3.10 The designated accounting staff submits the Post-Closing Trial Balance

and supporting schedules to the Concerned Offices. Records in the logbook the submission to the following:

a. COA Resident Auditor

b. Government Accountancy Sector (GAS), COA

c. DBM



Prepared by:


Approved by:





1.3.11 The frequency of submission of Pre-Closing Trial Balance/Post-Closing

Trial Balance and other reports shall be as follows:

a. Pre-Closing Trial Balance and other reports – monthly, within ten

days after the end of the month to the COA Resident Auditor and DBM.

b. Yearend Pre-Closing Trial Balance/Post-Closing Trial Balance and

other reports – on or before February 14 of the following year to the COA Resident Auditor, DBM and GAS/COA.



1 Financial Statements COA, DBM Accurate Financial

Statements with supporting

schedules approved by

authorized officials.



Prepared by:


Approved by:





3. Process Flow

3.1 Journal Entry Voucher (JEV)


Accounting Division

START

Submits RCD, RCI, RADAI,

and RCDisb to AD

Prepares JEVs for RCD, RCI,

RADAI, and RCDisb

Prepares JEVs for monthly

necessary accounting

adjustments

END

Approved JEVs



Prepared by:


Approved by:





3.2 Recording and Posting Transactions

Accounting Division

START

Records approved JEVs to

GJ, CRJ, CDJ, CkDJ, and

Subsidiary Ledgers (SL)

Posts transactions of GJ,

CRJ, CDJ, and CkDJ to

General Ledgers

Prepares Unadjusted Trial

Balance

Trial Balance

Reviews and approves

Unadjusted Trial Balance

END



Prepared by:


Approved by:






Financial Statements

3.3 Financial Statements Preparation

Accounting Division


Director

Financial Statements

START

Prepares unadjusted Trial

Balance

Prepares JEVs for Adjusting Journal Entries

(AJE)

General Ledger (GL)

Prepares Pre-Closing Trial

Balance

Prepares Post-Closing Trial

Balance

Approves Financial

Statements

END



Prepared by:


Approved by:






No. Output Supplier Quality Requirements


and Deposits (RCD)

BCD

Accurate recording of

financial transactions to the books of accounts and

posting to subsidiary and

general ledgers.

2 Report of Checks Issued (RCI)

BCD

3 Report of Advice to

Debit Account Issued

(RADAI)

BCD

4 Report of Cash

Disbursements

(RCDisb)

BCD

5 General Journal (GJ) AD

6 Cash Receipts

Journal (CRJ)

AD

7 Cash Disbursements

Journal (CDJ)

AD

8 Check Disbursements

Journal (CkDJ)

AD

9 General Ledger (GL) AD

10 Subsidiary Ledgers (SL)

AD



Prepared by:


Approved by:




OVERVIEW

The Procurement of government supplies, materials and equipment is done in the most transparent

and rational way in accordance with the provisions of the Government Procurement Law, also

known as Republic Act No. 9184. The Bids and Awards Committee selects the lowest calculated bid price and the most beneficial to the agency/government.

PROCEDURES


1.1 Procurement through the DBM Online Procurement Service

a. The Administrative Officer prepares the PR and the Agency Procurement

Request (APR) through the Online Procurement System.

b. The Property Officer prepares the Purchase Order (PO) or Service Order (SO)

ORS/DV and submits to the Administrative Office with attached APR/PR for


c. The Administrative Officer endorses the APR/PO/ORS/DV to Budget and

Cash Division and Accounting Division for budget allocation, funding and approval.

d. The Chief Accountant approves the DV and other supporting documents and

endorses to the CAO for review.

e. The CAO reviews the accuracy and completeness of document for approval

of the Executive Director.

f. Upon approval, the Executive Director forwards the DV/PO to the Cashier for

LDDAP payment. The Cashier attaches a copy of the approved LDDAP to the DV/PO/APR and informs the Administrative Officer for transmittal to PS-

DBM.

g. The Administrative Officer prepares the Notice of Delivery, Request for Inspection, Inspection and Acceptance Report and endorses to the

Inspector/COA Resident Auditor for inspection of items.

1.2 Procurement through Other Suppliers

a. The Administrative Officer receives the approved PR and processes pursuant to RA 9184, also known as the Government Procurement Law.

b. The Property Officer prepares the Abstract of Canvass(AC)/PO/SO in

accordance with the result of the quotation posted at the PHILGEPS and NTRC website.

c. The Administrative Officer endorses the PO or SO/ORS to the Budget and Cash Division for budget allocation and submits to Accounting Division for

approval.

PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Administrative Division

Procurement of Supplies, Materials and Equipment

Prepared by:

ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division

Approved by:





d. The Chief Accountant approves the PO and forwards to the CAO.

e. The CAO reviews and endorses the PO/SO to the Executive Director for

approval.

f. Upon approval, the Executive Director forwards the PO to the Administrative

Officer and transmits a copy to the supplier.

g. The Administrative Officer prepares the Notice of Delivery, Request for Inspection, Inspection and Acceptance Report and submits to the Inspector

and COA Resident Auditor for inspection.



1 Physical count of

items/ supplies, materials and

equipment.

NTRC Personnel Items/Supplies/equipment

purchased are all in good condition and acceptable.

2 Delivery Receipt

(DR), Sales/Charge

Invoice (SI/CI)

Supplier Complete list of purchased

supplies/items with

corresponding prices as per approved PO or SO



Prepared by:


Approved by:





Prepares Purchase

Request

Prepares Notice of

Delivery/Request for

inspection/Inspection and Acceptance Report

Online processing of

Agency Procurement

Request (APR)

Prepares PO or

SO/ORS/DV

Transmits payment and

picks up purchased supplies

Processes and approves

ORS with supporting

documents

LDDAP Payment


APR/DV/PO and other

documents

Reviews the

DV/APR/PO

Final approval of

PO/APR/DV

Inspects procured items

and returns I&AR

3. Process Flows

3.1 Procurement through DBM-PS

Administrative

Division

Budget and

Cash Division

Accounting

Division

AFB Proper

Office of the

Executive

Director

Inspector and

COA Resident

Auditor

START

END

Inspection and Acceptance Report



Prepared by:


Approved by:





Receives approved

Purchase Request

Informs winning supplier

of PO or SO

Posts Request to PHILGEPS/

NTRC Website

Prepares Abstract of

Canvass/PO or SO/

ORS/Notice of Award

Accepts delivery of

supplies/items

Prepares Notice of

Delivery/Request for

Inspection/I&AR


ORS and supporting

documents


PO/SO and

supporting documents


PO/SO and


Approves

PO/SO

Inspects delivered

supplies/items and

returns Request for

Inspection/ Inspection

and Acceptance Report

3.2 Procurement through Other Suppliers

Administrative

Division

Budget and Cash

Division

Accounting Division

AFB Proper

Office of the

Executive Director

Inspector and COA

Resident Auditor

START

Request for Inspection/

Inspection and

Acceptance Report

END



Prepared by:


Approved by:






1 Purchase Request Requesting Division Duly Signed and Approved

2 Abstract of Canvass,

Purchase Order,

Request for Inspection, Inspection

and Acceptance

Report

Administrative

Division/Property

Complete and Duly

Approved Documents

3 Obligation Request

and Status and

Disbursement

Voucher

Budget and Cash

Division/Accounting

Division

Complete and Duly

Approved Documents

4 Notice of Award BAC Duly Approved

5 LDDAP/Signed

Check

Cashier Duly Signed and Approved



Prepared by:


Approved by:





OVERVIEW

The Property Unit is responsible for the quality control, acceptance and inspection of deliverables.

It also prepares the necessary documents to vouch the existence and occurrence of the purchased

inventory items from the DBM Online Procurement Service or through PHILGEPS registered suppliers.

PROCEDURES


1.1 The Property Custodian (PC) receives the items and signs the Delivery Receipt (DR) / Invoice Receipt (RA). Retains the original copy and returns the duplicate

copy to the supplier / Procurement Services.

1.2 The Administrative Officer (AO) prepares the Request for Inspection (RFI) /

Inspection and Acceptance Report (IAR) / Notice of Delivery (NOD) duly signed

by the CAD then forwards the copies together with the DR/IR and PO/SO to the

NTRC Property Inspector and COA Representative for inspection of deliveries.

1.3 The Inspector/COA Resident Auditor inspects and verifies items as to quantity

and conformity to specifications based on the DR and approved PO/SO. If delivery is not in conformity to the specifications or delivery is incomplete,

indicates notation on the IAR that the deliveries are not in conformity to

specifications and/or terms agreed under the approved PO/SO and returns the IAR/DR/PO or SO to the Property Unit. If delivery is in order, indicates the date

of inspections and checks the box for “Inspected, verified and found in order as to

quantity and specifications”, and then signs the IAR.

1.4 For deliveries not conforming to specification and/or terms of the PO/SO, the

Property Custodian returns the items to the supplier and requires the latter to

comply with the agreed specifications and/or terms of the PO/SO

For deliveries in order, the Property Custodian indicates the date of acceptance,

and checks the box for “Complete as to quantity and specifications” or “Partial

(specify quantity)”, and signs the “Acceptance” portion of the IAR.

1.5 The Property Custodian stores the items delivered.



1 Goods and services

comply with agreed specifications

NTRC Personnel Quality goods and services



Prepared by:


Approved by:





Inspector/COA Resident

Auditor inspects and

verifies items as to

quantity and conformity to

specifications based on the

approved PO/SO and DR

Property Custodian receives items and signs

the DR/IR

3. Process Flow

Administrative

Division

Inspector /

Commission on

Audit



1 Specification of Products and Services

Administrative Division

Complete and duly approved documents

Conform?

Yes

No

START

Property Custodian receives items and signs

the DR/IR

END

AO prepares RFI/IAR/NOD duly signed by CAD and forwards the documents together with

the DR/IR and PO/SO to the Inspector and COA

Resident Auditor/ representative for

inspection of deliveries

Property Custodian returns

the items to Supplier

Property Custodian stores

items delivered

IAR and NOD



Prepared by:


Approved by:




OVERVIEW

List of available supplies of NTRC are recorded in the Property Stock Card as well as in the

computerized Inventory System for continuous monitoring of office supplies and spare parts. The Requesting Division is required to submit a duly approved Requisition and Issue Slip (RIS) to the

Administrative Officer before the issuance of requested supplies.

PROCEDURES


1.1 The Requesting Division/Branch submits accomplished RIS form to the AFB.

1.2 The Property Officer approves the RIS. The Property Unit checks the availability of supplies in the Inventory System (IS) for verification of stocks on hand. If

supplies are available, The Property Officer issues to the requesting

division/branch the requested supplies. If out-of-stock, the requesting division is required to submit an approved PR to the Accounting Division for availability of

funds and duly signed by the CAO to purchase the supplies.

1.3 The Requesting Division prepares the RIS and attaches the IS form and submits to the Administrative Officer.

1.4 The Property Officer issues the supplies on-stock and the requesting division/branch acknowledges receipt of supplies by signing the RIS.



1 Requisition and Issue

Slip

Requesting Division Accurate listing of issued

supplies duly acknowledged by the recipient.


Issuance of Office Supplies

Prepared by:


Approved by:





Submits duly

approved RIS form

Acknowledges receipt

of available supplies

Issues requested

supplies on-stock

Approval of RIS

Submission of

approved PR from

Branches

Approval of PR

Procurement of the

requested supplies

3. Process Flow

Requesting Division

AFB Proper

Property Section



1 Requisition and Issue

Slip Form

Requesting Division Approved and accurate

listing of supplies requested

START

END

A

Supplies

available?

Yes

No

A


Issuance of Office Supplies

Prepared by:


Approved by:





OVERVIEW

In accordance with the New Government Accounting System, the conduct of Inventory allows

personnel to monitor and update the availability of supplies and the physical status as well as the condition of properties/equipment of NTRC.

PROCEDURES


1.1 The Chief Administrative Division (CAD) schedules and briefs the conduct of

annual inventory taking of the existing property, plant and equipment, while semi-annually for supplies and materials.

1.2 The CAD prepares and signs the Report on Physical Count of Property, Plant and

Equipment (RPCPPE) to identify the serviceable properties/equipment and Inventory and Inspection Report of Unserviceable Property (IIRUP) to identify

the unserviceable properties.

1.3 The Administrative Officer prepares and signs the Report on the Count of Inventory (RCPI), to identify accurately and update the supplies and materials.

1.4 The Property Officer submits RPCPPE and IIRUP/RCPI to the Chief Accountant

to review and endorse it to the CAD.

1.5 The CAD approves the RPCPPE and IIRUP/RCPI and endorses to the Executive

Director for final approval.

1.6 Upon approval, the Property Inventory Team furnishes a copy of the reports to the

AD and COA.



1 Updated Report on

Physical Count of Property, Plant and

Equipment

(RPCPPE) /Inventory

and Inspection Report of Unserviceable

Properties

(IIRUP)/Updated Report on Physical

Count of Inventories

NTRC Personnel Accurate inventory of

serviceable and unserviceable

properties/available supplies.



Prepared by:


Approved by:





Schedules/Leads NTRC

Inventory Team

Prepares and signs reports

on RPCPPE and

IIRUP/RCPI

Submits to the Chief of

Accounting Division for

review and counter sign

Verifies the accuracy and

completeness of RPCPPE

and IIRUP/RCPI

Approves RPCPPE/IIRUP

and RCPI

Final approval of

RPCPPE/IIRUP and RCPI

3. Process Flow


Accounting Division

AFB Proper


Director

START

Approved RPCPPE and

IIRUP/RCPI

END



Prepared by:


Approved by:






1 Previous Report on

Physical Count of Property, Plant and

Equipment

(RPCPPE) and Inventory and

Inspection Report of

Unserviceable

Property (IIRUP) / Previous Report on

the Physical Count of

Inventory

Property Inventory

Team

Accurate inventory lists of

previous serviceable and unserviceable

properties/available supplies



Prepared by:


Approved by:




OVERVIEW

The Petty Cash Funds (PCF) are established for emergency purchases or expenses only. Petty cash

disbursements include office supplies and materials, minor repairs and maintenance,

transportation, fuel and lubricants expenses, LTO registration of NTRC staff cars, medical and dental supplies, mailing services and other operational needs. The Special Disbursing Officer

(SDO) processes its replenishment once the expenses reached seventy percent of the total petty

cash fund.

PROCEDURES

1. Guidelines and Procedures

1.1 The SDO receives approved Purchase Request (PR) and Petty Cash Voucher and

checks the completeness of the documents.

1.2 The SDO releases the amount indicated in the Petty Cash Voucher to the

designated Buyer.

1.3 Once the amount is spent, the designated Buyer returns the Sales Invoice/Official

Receipt and if the amount spent is lower than the amount requested, the excess

amount shall be returned to the SDO.

1.4 The Inspector inspects the procured supplies/materials or the repair/work done.

1.5 The SDO receives the Sales Invoice/Official Receipt and attaches to the Petty Cash Voucher for documentation.

1.6 If the amount spent in the petty cash fund reaches seventy percent (70%) of the total amount, the SDO replenishes the PCF and prepares supporting documents

for processing of ORS and DV by the BCD and AD.

1.7 The BCD processes the ORS with the supporting documents.

1.8 The AD processes the DV with supporting documents and endorses to the Chief

Administrative Officer (CAO) for review then the CAO forwards to the Deputy Director for final approval.

1.9 The Deputy Director approves the DV and submits to the Cashier for check preparation.

1.10 The SDO encashes duly approved check and stores the amount received to the Safety Box.



1 Petty Cash Fund NTRC Designated

Buyer

Amount replenished in the

petty cash fund is equivalent

to the amount liquidated.


Petty Cash Fund Management

Prepared by:


Approved by:





Inspects procured

supplies/materials or

repair/work done

Processes DV and ORs

with supporting

documents

Preparation of Check

Processes DV and ORs

with supporting

documents

Reviews DV and signs

other supporting

documents

Initials Check

Final approval of DV Signs Check

3. Process Flow

Requesting

Division/Buyer

Inspector

Administrative

Division

Budget and

Cash Division

Accounting

Division

AFB Proper

Office of the

Executive

Director

Buyer returns SIs

and/or ORs and

excess amount if any

START

Submits approved

Purchase Request and

Petty Cash Voucher

to the SDO

A

Petty Cash Voucher

Disbursement

Voucher

Releases cash

END

A Are

documents complete?

Prepares all supporting

documents as

requirements and

attachments to ORs and DV

Encashment of Check

Stores in safety box No

Yes

Signed Check



Prepared by:


Approved by:







1

Purchase Request and

Petty Cash Voucher

Requesting Division Completeness of documents

and duly approved.

2 Sales Invoices/

Official Receipts

Designated Buyer Completeness and Accuracy

based on the documents

3 Obligation Request and Status


Documents are complete and duly approved

4 Disbursement

Voucher

Accounting

Division/AFB

Proper/Deputy Director

Documents are complete and

duly approved

5 Signed Check Cashier/AFB

Proper/Deputy

Director

Duly Approved



Prepared by:


Approved by:





OVERVIEW

The conduct of repairs and maintenance of Properties, Plant and Equipment (PPE) safeguards the

stability and efficacy of NTRC’s regular functions, avoids speedy deterioration of properties, and

assures the welfare of NTRC employees.

PROCEDURES


1.1 The Special Disbursing Officer receives approved Request for Repair and

Maintenance of PPE and Petty Cash Voucher.

1.2 The SDO releases the amount indicated in the Petty Cash Voucher to the

designated Repair and Maintenance Officer (RMO) that acknowledges receipt of cash.

1.3 The RMO forwards the approved Request for Repair to the Repair Shop.

1.4 The RMO transmits the cash payment to the Repair Shop and then endorses to the

Inspector/COA Resident Auditor the Request for Inspection/Inspection and

Acceptance Report as well as the Waste Material Report, only if there are replaced parts.

1.5 The Inspector/COA Resident Auditor inspects the repaired equipment and

submits Inspection and Acceptance Report and Waste Material Report to the Special Disbursing Officer.



1 Functional

Properties/Plants and Equipment

NTRC Personnel Serviceable and Useful



Prepared by:


Approved by:





Submits approved

request for Repair and

Petty Cash Voucher to

the SDO

RMO receives cash and

forwards the equipment

to the Repair Shop

Endorses Request for

Inspection and

Acceptance Report and

Waste Material Report (if applicable)

Processes Request

Pursuant to R.A. 9184

(Government

Procurement Law)

Inspection and


Waste Material Report

(if any)

Submits Inspection and


Waste Material Report

(if applicable)

3. Process Flow

Repair and

Maintenance

Officer

SDO/

Administrative

Division

Inspector/

COA Resident

Auditor

START

Repaired Equipment

END



Prepared by:


Approved by:







1 Request for Repair,

Petty Cash Voucher and Summary of

Abstract and

Quotations

RMO Completeness of supporting

documents and duly approved.

2 Inspection and

Acceptance Report

and Waste Materials

Report, if applicable

Inspector/COA

Resident Auditor

Properly inspected and

accuracy of findings



Prepared by:


Approved by:





OVERVIEW

The Administrative Division is responsible for the messengerial work to various individuals,

private companies, government agencies and other entities.

PROCEDURES


1.1 Requesting Division submits approved Transmittal Control Form (TCF) to the Administrative Officer for the delivery of items/documents.

1.2 The Messenger delivers the items/documents to the address indicated in the TCF and lets the receiver sign the receiving copy as proof that the items/documents are

delivered and submits the receiving copy to the requesting division for filing.



1 Receiving

Copy/Receipt of Delivery

Requesting Party Accuracy of Details


Transmittal of Documents

Prepared by:


Approved by:





Returns the Receiving

Copy/Receipt of Delivery to

the Requesting Division

Delivers Items/Documents

3. Process Flow

Requesting Division

Administrative

Division



1 Approved

Transmittal Control

Form

Requesting Division Duly Approved/Accuracy of

Details

Receiving Copy/Receipt of

Delivery

START

Submits Approved

Transmittal Control

Form(TCF) END

Approved Transmittal

Control Form


Transmittal of Documents

Prepared by:


Approved by:





OVERVIEW

The Cashier accepts all payments coming from sale of NTRC Tax Research Journal and Order of

Payment (OP).

PROCEDURES


1.1 The Cashier facilitates receipts of payment as follows:

a. The Cashier receives cash/check from payor representing collection based on the Order of Payment (OP) prepared by the Accounting Division.

b. Cashier issues Official Receipt (OR) in triplicate copy to acknowledge receipt of cash/check. Original copy is given to the payor, Copy 2 to be attached to the

RCD/CRRed and Copy 3 for Cashier’s/BCD file.

c. Cashier records collections in the Cash Receipts Record (CRRec) and prepares Deposit Slips (DSs) in triplicate copy. Original Copy is given to the AGDB,

Copy 2 to be attached to the RCD/CRRed and Copy 3 for Cashier’s/BCD file.

d. BCD deposits collections through Authorized Government Depository Bank

(AGDB) for the account of the National Treasurer.

e. Based on the duplicate copies of ORs on file and validated DSs from the AGDB, BCD prepares the RCD in four copies. Initials on the RCD and

forwards the same together with Copy 2 of the ORs and validated DSs to the

Chief, BCD for review and signature.

f. Chief, BCD reviews and signs the RCD. Forwards original of RCD, Copy 2 of

the ORs and validated DSs to the Cashier for submission to the Accounting Division.

g. The Cashier records the RCD in the logbook maintained by the BCD and

forwards the same with the copy 2 of the ORs and validated DSs to the Accounting Division for recording in the books of accounts.

2. Process Outputs, Client and Quality Requirements


1 Official Receipts

issued

Accounting Division

Amounts reflect actual cash

received based on the OP

2 Deposit Slips Accounting Division

Actual amount received had

been deposited through AGDB


and Deposits

Accounting Division Accurate and complete

schedule and summary of

collections

PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – Budget and Cash Division

Collection Process

Prepared by:

CECILIA V. SALVATIERRA Chief, Budget and Cash Division

Approved by:





3. Process Flow

Accounting Division


4. Process Inputs, Supplier and Quality Requirements


1 Order of Payment Accounting Division Collections are valid and

properly supported with documents as required by

COA

START

Prepares Order of Payment

Collecting Officer receives

cash/check from payor

Issues OR and records

collections in CRRec

Prepares DS and deposits

collections through AGDB

Prepares RCI based on the

ORs and validated DS

Approves RCD

END


Collection Process

Prepared by:


Approved by:





OVERVIEW

The preparation of check ensures that all payments such as utilities, salaries, remittances, insurance

and other payables due are paid accordingly.

PROCEDURES


1.1 The Cashier prepares the check/Authority to Debit Account (ADA) as follows:

a. Receives the approves Disbursement Voucher with supporting documents

from the Office of the Executive Director.

b. Checks the completeness of documents.

c. Prepares checks/ADA account through Electronic Modified Disbursement System (eMDS) for approval.

d. The Cashier forwards the check/ADA to the Office of the Executive Director for approval.

e. The OED staff receives DV, SDs and ORS and records in the logbook the date of receipt then forwards the set of documents to the Executive Director for


f. The Executive Director then reviews checks/ADA and forwards the documents.

g. The OED staff records in logbook the approved check/ADA and forwards the documents to the BCD.

h. For approved checks, the Cashier releases payment to the appropriate payee, and prepares Report of Checks Issued (RCI).

i. For approved ADA, the cashier submits the ADA to LandBank of the

Philippines for processing and prepares RADAI for completed ADA.



1 Signed Check NTRC Personnel, suppliers and agency

clients

Accurate and duly approved checks

2 ADA NTRC Personnel, suppliers and agency

clients

Accurate and duly approved ADA


Preparation of Checks / Authority to Debit Account

Prepared by:


Approved by:





3. Process Flow



Director


No. Output Supplier Quality Requirements

1 Disbursement

Voucher and SDs

AD and Requesting

Division

Claims for payment are valid

and complete with complete


START

Preparation of

check/LDDAP-ADA based

on approved DV, ORS

and supporting documents

Certifies checks/ADA

Cashier releases check to

payee/s

END

Countersigns checks/ADA


Preparation of Checks / Authority to Debit Account

Prepared by:


Approved by:





OVERVIEW

As the human resource management arm of NTRC, the HR Division (HRD) determines the need

for human resource for the continued operation of the NTRC. The HRD ensures that screening of

applicants is based on the qualification standards of the Civil Service Commission and all employed applicants possess professionalism, high integrity and competency to provide quality

service to the agency. All recommendations for personnel actions and progressions are in

accordance with the pertinent policies and procedural requirements.

PROCEDURES


1.1 The HRD processes the recruitment of human resource as follows:

Publishes vacant positions at the NTRC website

Conducts initial screening of applicant based on proof of education,

eligibility, complete Personal Data Sheet and other necessary documents

Facilitates written examination

1.2 The Personnel Officer contacts qualified applicants for a panel interview.

1.3 The Merit Selection Board (MSB) interviews qualified applicants and submits

recommendation to the Executive Director for final interview and approval.

1.4 The Executive Director approves the recommendation and returns the papers to

the HRD to inform successful applicants for the submission of necessary

requirements.

1.5 Prepares the appointment upon submission of complete requirements and

schedules the first day of work

1.6 Endorses the name, position title and place of assignment to the Administrative

Division for preparation of Special Order.

1.7 Enrolls the new employee in Bio-Admin and issues Office ID.

1.8 Facilitates the oath taking of the new employee and orients him/her on the Civil Service rules and regulations, office policies, leave administration and benefits of

a government employee.

1.9 Presents the new employee to each branch and unit.

1.10 Prepares and submits Report of Appointment Issued to the Civil Service

Commission.

PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – HR Division

Recruitment, Selection and Placement

Prepared by:

LORELLI D. VILLAFLORES Chief, Human Resource Division

Approved by:







1 Appointment CSC

GSIS

COA

New Employee

Complete documents for

appointment



Prepared by:


Approved by:





Submits Letter of

Regret

Conducts initial

screening and facilitates written

examination

Contacts qualified

applicants for

interview

Preparation of

appointment

Schedule of first day

of reporting

Endorses for Special

Order

Enrolment of Bio-

Admin, issuance of

ID, oath of office,

orientation, and presentation to

branches

Prepares and

submits Report of

Appointment issued

to CSC

Processes applicant’s

documents and sends list of other required

documents

Submits application

and other credentials

Submission of

clearances

Panel interviews and

screens the applicants

Submits

recommendation

for hiring

Interviews the

applicant

Submits recommendation

for hiring

Prepares Special

Order for assignment

No

Yes

No

Yes

3. Process Flow

HR Division

Applicant

Merit

Selection

Board

Office of the

Executive

Director

Administrative

Division

Publication of vacant

position in NTRC

website

START END

A

Proof of education

(TOR, diploma), eligibility and

PDS

Letter of

Regret

NBI, Ombudsman, Medical and Neuro-

Psychological

Exam, et al

Is applicant

qualified?

A Is applicant

qualified?



Prepared by:


Approved by:







1 Personal Data Sheet

(PDS) and credentials

Applicant Complete recruitment

documents

2 Employment

Requirements such clearances, medical

certificate, neuro-

psychiatric result

Newly-Hired

Applicant

Complete and authenticated

requirements



Prepared by:


Approved by:





OVERVIEW

In line with the training needs of each branch, the HRD develops a career development plan to

ensure enhancement of the skills, knowledge and competence of the employees. These trainings

and Learning and Development will maximize the potentials of the employees to perform their duties. The training of the personnel includes mandatory seminars for supervisors, in-house

seminars, required trainings for technical and administrative staff provided by other agencies,

professional development seminars, and local and foreign scholarship grants.

PROCEDURES


1.1 In-House Seminar

a. The HRD issues memorandum for submission of training

recommendations/suggestions.

b. Prepares a summary of training recommendations/suggestions from branches and schedules a meeting for the Personnel Development

Committee (PDC).

c. Collates and submits recommendations of the PDC for approval of the

Executive Director.

d. HRD prepares a Career Development Plan after the approval of the Executive Director.

e. Coordinates with possible resource persons and schedules of the seminar.

f. Issues memorandum for scheduled seminar.

g. Facilitates the seminar (venue arrangement, power-point, sound system,

attendance sheet, et al.)

h. Updates the training profile of employees who attended the seminar.

1.2 Seminar to be Conducted by Other Agencies

a. Receives invitation from other agencies.

b. Recommends to the Executive Director the name of employee/s who will attend the seminar.

c. Receives the recommendation from the Executive Director and notifies the

employee/s who will attend the seminar.

d. Coordinates with the Administrative Division for preparation of Special

Order.

e. Coordinates with the sponsor office with regard to the confirmation of

registration and payment of seminar fee.


Learning and Development

Prepared by:


Approved by:





f. Submits registration form and payment.

g. Upon the return of the participant from the seminar, copy of the certificate

of attendance will be submitted to the HRD.

h. The HRD updates the training profile of the employee and files the

certificate in the employee’s 201 file.

1.3 Foreign Scholarship Grant

a. The HRD receives the invitation from foreign agencies or memorandum

from the DOF.

b. Prepares memorandum for Executive Director’s approval.

c. The Executive Director approves and signs the memorandum and returns it

to the HRD.

d. HRD finalizes and disseminates the memorandum to all branches for nomination to the scholarship.

e. If there are nomination/s, the HRD prepares nominees’ profile and facilitates meeting of the Personnel Development Committee (PDC). If

there is no nomination, the HRD files the memorandum.

f. The PDC screens nominees and prepares recommendation for the Executive Director.

g. Upon approval of the Executive Director, the Personnel Officer informs the nominee and requires him/her to prepare a resume.

h. Prepares and submits endorsement letter to the DOF with required documents. DOF interviews the nominee.

i. If approved by the DOF, HRD submits the endorsement letter to the

sponsoring agency.

j. If the nominee is accepted, HRD prepares Request for Travel Authority to

DOF.

k. Upon receipt of the Travel Authority, HRD assists the scholar in other

requirements.

l. Provides copy of Travel Authority to AD, COA, and Administrative

Division for issuance of Travel Order.

m. HRD prepares Scholarship Service Contract and furnishes copy to the

scholar, AD and COA.

n. Upon the return of the scholar, he/she is required to submit photocopy of

the certificate of attendance/transcript/diploma and a Post-Training Report

within 60 days.



Prepared by:


Approved by:





o. HRD updates his/her training profile, file the certificate in his/her 201 file

and schedules for an echo seminar.

p. Submits report of foreign scholarship to the Office of the President.



1 Memorandum Facilitated In-house

seminar

NTRC Officials and Personnel

Effective In-house Seminar

2 Special Order NTRC Officials and

Personnel

Well-coordinated seminar to

other agencies and updated Employees’ Profile

3 Travel Authority

Scholarship Service Contract

Quarterly Report of

Foreign Scholarship

Foreign Scholar,

Administrative Division, COA,

Accounting

Division, Budget

and Cash Division, Office of the

President, DOF,

TESDA

Timely assistance to the

scholar, updated scholar’s profile, and timely

submission of Quarterly

Report



Prepared by:


Approved by:





Prepares Training Plan for

the year and updates

periodically Issues Memorandum for

Submission of Training

Recommendations Coordinates with possible

resource persons and

schedules of the seminar

Updates the Training Profile

of employees who attended

the seminar

Facilitates the seminar

which includes the physical

arrangement, Powerpoint

presentation, sound system,

attendance sheet, et al.

Issues Memorandum for

Scheduled Seminar

Summarizes Training

Recommendations

Prepares Recommendations

of Training

Approves Training

Recommendations

3. Process Flow

3.1 In-House Seminars

HR Division

Personnel Development

Committee


Director

START

END



Prepared by:


Approved by:





Submits the names of

the participants as per

recommendation of

the Executive Director

Receives invitation

Receives the

recommendation of

the Director and

notifies the employee/s on the

details of the seminar

Coordinates with the

organizer of the

seminar for the

registration and

payment of the

seminar

Submits registration

form and payments if

applicable)

Endorses the name of

the participant/s for

Travel/Special Order

Approval of

participants to the

seminar

Prepares

Travel/Special Order

3.2 Seminars to be Conducted by Other Agencies

HR Division

Office of the

Executive

Director

Administrative

Division

START

END



Prepared by:


Approved by:





Disseminates the

memorandum to all

concerned branches

Informs the chosen

applicant

Prepares and

submits the endorsement letter,

resume and other

required documents

to the DOF Files the

memorandum

Informs the

nominee and files the

documents

Submits the

endorsement letter to

the sponsoring agency

Prepares and

submits Request for

Travel Authority (TA)

to DOF

Prepares Scholarship

Service Contract

Submits copy of TA and

contract to COA, AD and


Approves

Travel Order


memorandum

Approves the

recommendation

of the PDC

Screens the

nominees and submits recommendation to the

Executive Director

Prepares Travel Order

3.3 Foreign Scholarship Grant

HR Division

Office of the

Executive

Director

Personnel

Development

Committee

Administrative

Division

START

Receives invitation

letter or memorandum

from DOF

Prepares memorandum

of foreign scholarship

for Executive

Director’s approval

No

Yes

Prepares nominee’s

profile and facilitates a

meeting with PDC

With

nominee?

Endorsement letter, resume and other

required documents

A

A

Approved?

Approved?

END

No

Yes

No

Yes



Prepared by:


Approved by:







1 Training

Recommendations

Invitations

Technical Branches,

AFB, and other

agencies

Required training needs for

officials and employees and

updated Employees’ Profile

2 Training

Recommendations

Invitation from other agencies and

Certificate of

Attendance

Technical Branches,

AFB, and

sponsoring agencies

Professional Development

Seminars and updated

Employees’ Profile

3 Training Recommendations

Invitation from

Foreign Institutions/DOF,

Certificate of

Attendance and

Diploma/Transcript of Records, and Post

Training Report

Foreign Institutions, DOF, TESDA, and

Foreign Scholar

Competent and more knowledgeable personnel

and updated Scholar’s

Profile



Prepared by:


Approved by:





OVERVIEW

The HRD ensures that the personnel are aware of the relevance and importance of their roles and

responsibilities and how they will contribute to the achievement of the objectives and fulfillment

of the NTRC’s mandate. The performance level of the employee will be evaluated through the use of the Strategic Performance Management System (SPMS). This is an evaluation system for

measuring the performance of the employees of the government against the targets of the agency

and identifying opportunities for improvement.

PROCEDURES


1.1 Prepares and disseminates memorandum on the deadline of submission of

Individual Performance and Commitment Review Form (IPCR).

1.2 Upon submission, reviews the ratings and endorses the IPCR to the Executive

Director for review and approval.

1.3 Collates and prepares summary of performance ratings.

1.4 Submits the summary of performance ratings to the Executive Director.

1.5 Distributes to all branches and units the copy of the IPCR.

1.6 Files copy of the IPCR.



1 Summary List of

Performance Ratings

Executive Director

and AO 25 Secretariat

Timely submission of

Summary Report


Performance Ratings

Prepared by:


Approved by:





Prepares

memorandum

for submission

Disseminates the memorandum to

the branches and units

Reviews IPCR

Submits IPCR for

review and signature

Collates, prepares

and submits the

Summary Report

Distributes the copy

of the IPCR to the

branches and units,

and files the copy

Approval of

memorandum Approval of IPCR

Prepares and submits

Individual

Performance and

Commitment Rating

(IPCR)

3. Process Flow

HR Division

Office of the

Executive

Director

Branches

and Units



1 IPCR Technical Branches

and AFB

Timely and accurate IPCR

START

END


Performance Ratings

Prepared by:


Approved by:





OVERVIEW

The objective of processing of payroll is to processes employee’s compensation timely and

accurately. The HRD uses a Payroll Software which automates the payroll process. It also includes

the Daily Time Record System which streamlines the computation of absences and undertimes needed before the processing of payroll.

PROCEDURES


1.1 Verifies the daily time records to compute absences and undertimes, if any.

1.2 Updates the salary schedule card:

Deductions from loan payments (GSIS, Pag-IBIG and NECCO)

Renewal of loan (GSIS, Pag-IBIG and NECCO)

Updates of salary (promotion and step increment)

1.3 Encodes updates in the Payroll Software.

1.4 The Chief of HRD reviews and approves the payroll with corresponding

supplements.

1.5 Endorses the payroll to the Budget and Cash Division for ORS and endorses it to

the AD for processing.

1.6 Endorses the payroll to the AFB for approval and endorses it to the Budget and

Cash Division for payment processing.



1 Payroll and Voucher NTRC Officials and

Personnel, Budget and Cash Division,

and Accounting

Division

Timely and accurate

computation of salary


Payroll Processing

Prepared by:


Approved by:





Prepares ORS and voucher

payment and endorses the

payroll to the Accounting

Division for processing

Processes and signs the

payroll and endorses to the

AFB

Encodes updates in the

Payroll Software System

Payment processing

Updates the salary schedule card (loan, payments,

renewal of loan, and salary

adjustment)

Reviews and signs the



for Obligation Request and

Status (ORS)




for payment processing

3. Process Flow

HR Division


Accounting Division

Chief Administrative

Officer

START

Verifies the daily time

records for the computation

of absences and undertimes

END


Payroll Processing

Prepared by:


Approved by:







1 Daily Time Record

Notice of Salary Adjustment,

Appointment, and

Loan Repayments

Daily Time Record

System, HR Division and

GSIS/Pag-IBIG/

NECCO

Updated Report of

Absences/Tardiness/Undertimes


Payroll Processing

Prepared by:


Approved by:





OVERVIEW

Submission of the Agency Remittance Advice (ARA) to the Government Service Insurance

System (GSIS) is a mandatory process of HR Division to ensure that the employee will enjoy all

the privileges a GSIS member have. It is the basis to update the member’s profile to reflect all important information of an employee.

PROCEDURES


1.1 The Agency Authorized Officer (AAO) submits to the GSIS thru Electronic Remittance File (ERF) the following forms as the case may be:

Form A – List of employees with life and retirement premium remittance but without existing record in the GSIS database;

Form B – List of transferees (transferred in) from other agency;

Form C- List of employees with salary adjustments for confirmation as to

correct amount of monthly salary and effectivity date;

Form D – List of employees with no premium remittance for 2 consecutive

months; and

Form E – List of employees with changes/corrections in their personal data.

1.2 The GSIS Membership Coordinator acknowledges receipt of the ARA Form and

notifies the AAO for an update.

1.3 Upon the notification of an update, the AAO prints and files the notification.



1 ARA, Form A, Form

B, Form C, Form D,

and Form E

GSIS Updated Employees’

Database in GSIS



Prepared by:


Approved by:





Acknowledges receipt of the

ARA form

Updates the employees’

record and notifies the AAO

3. Process Flows

HR Division

GSIS Membership

Coordinator



1 Appointment (Original, Promotion,

Transfer, and

Reappointment) and

Notice of Salary Adjustment

HR Division Updated and accurate Employees’ Information

START

The Agency Authorized

Officer (AAO) submits the

ARA Forms using

Electronic Remittance File

AAO prints and files the

notification

END

Form A, Form B, Form C,

Form D or Form E



Prepared by:


Approved by:





OVERVIEW

As governed by the Civil Service Commission (CSC), the NTRC follows the prescribed Omnibus

Rules on Appointments and Other Personnel Actions. Any action signifying the movement or

progress of personnel in the agency shall be known as personnel action such as original appointment, promotion, transfer, reinstatement, reemployment, detail, reassignment, secondment

and demotion. Any appointment submitted to the CSC for appropriate action should meet the

requirements listed on the Omnibus Rules. The CSC is tasked to monitor the number of officers

and employees separated from government service. In compliance with the CSC instructions, a monthly Report of Appointment Issued, Report on Accession, and Report on Separation are

submitted to the CSC-Field Office (FO) not later that the 15th day of the succeeding month.

PROCEDURES


1.1 The Human Resource Officer (HRO) consolidates approved appointments during

the preceding month and ensures the completeness of all the requirements based

on the Appointment Processing Checklist.

1.2 The HRO prepares the Report on Appointment Issued (RAI), Report on Accession

(RA), Report on Separation (RS) and a Transmittal Letter address to the CSC-FO. The HRO ensures that the RAI should correspond to the RA.

1.3 The Chief of the HRD thoroughly reviews and checks the completeness of

appointments and all the documents and signs the RAI, RA, RS and the transmittal letter.

1.4 The HRO forwards the RAI, RA, RS Forms, transmittal letter and its attachments to the Administrative Division for submission to the CSC-FO.



1 RAI, RA, and RS CSC Complete and timely

submission of reports


CSC Report Process

Prepared by:


Approved by:





3. Process Flows

HR Division



1 Appointment HR Division Complete requirements

START

Consolidates the approved

appointments

Prepares RAI, RA and RS

Reviews and approves the

RAI, RA and RS

Submits the RAI, RA and

RS to CSC-FO

END


CSC Report Process

Prepared by:


Approved by:





OVERVIEW

The Career Executive Service (CES) is the “third level” of the managerial class in the group of

career positions in the Philippine Civil Service. The CES positions are career positions above the

Division Chief level that exercise executive and managerial functions. The CES Board is tasked to form a continuing pool of well-selected and development-oriented career administrators who

shall provide competent and faithful service. In compliance with the CES Board Circular No. 8 s.

2005, the NTRC is submitting updated CES Occupancy Report every end of the quarter. The HRO

as the custodian of the personnel records of its respective officials specifically the Directors, monitors any vital changes or updates regarding CES.

PROCEDURES


1.1 The HRO prepares the following Quarterly Report to CESB:

a. CES Occupancy Report

b. Report on Movements of CES Officials

c. Report on CES Officials on Official Leave of Absence

d. Report of CESOs and CES Eligible Occupying Non-CES Positions

e. Report of Officials with Pending Case

f. Report on Vacant CES Positions

g. Directory Updates

1.2 The Chief of Human Resource Division checks and signs the reports and transmittal letter to be submitted to CES Board.

1.3 The HRO forwards all the CES Reports to the Administrative Division

for submission to the CES Board



1 CES Reports CESB Timely submission of reports


CESB Report Process

Prepared by:


Approved by:





3. Process Flows

HR Division



1 Updated Personnel

Record of officials

occupying Third Level Positions

Executive Director

and Deputy Director

Updated and accurate record

START

Prepares the Quarterly

Report

Reviews the Quarterly

Report

Submits the Quarterly

Report to CESB

END


CESB Report Process

Prepared by:


Approved by:





OVERVIEW

The official website of NTRC features tax studies and the latest information and developments on

Philippine taxation that include all relevant laws and issuances affecting taxation, tax

bills/proposals, Supreme Court decisions, fiscal statistics and tax news. NTRC website also features the Transparency Seal, which is a symbol of a policy shift towards openness in access to

government information. These dynamic contents are regularly updated by the IT Unit.

PROCEDURES


1.1 Updating of NTRC Publications / House and Senate Bills / Did You Know

That? / Banner picture / Employee’s organization

a. The Technical Branches prepare updates for NTRC Publications, Tax matters,

Banner picture and Employee’s organization. These updates are

accomplished in Website Form No. 1, which is signed and submitted for

approval by the Executive Director.

b. The approved Website Form No. 1 is then forwarded to the Website

Committee Chairman, who submits the form to the Website Committee (IT Unit) for posting in the website.

c. If the update is an NTRC Publication, the IT Unit uploads it to the Website

Control Panel and appropriate modifications applied on the website.

d. If the update is neither an NTRC Publication nor a House/Senate Bill,

appropriate modifications applied in the website.

e. If the update is a House/Senate Bill, the bill’s corresponding website will be

checked to get the links and the appropriate modifications will be applied on the website.

1.2 Updating of Information on the Transparency Seal

a. The AFB and Planning and Coordinating Branch (PCB) prepares updates for

the information on the Transparency Seal. These updates are accomplished

in Website Form No. 2 together with the relevant documents, which is signed and submitted for approval by the Deputy Director.

b. The approved Website Form No. 2 is then forwarded to the Website Committee Chairman, who submits the form to the Website Committee (IT

Unit) for posting in the website.

c. The updates along with the scanned attachments will be uploaded by the IT Unit to the Website Control Panel and the appropriate modifications will be

applied in the website.

PROCEDURES AND WORK INSTRUCTIONS MANUAL AFB – IT Unit

Website Administration

Prepared by:

ABRAHAM P. SOLOMON Computer Maintenance Technologist III

Approved by:





1.3 Updating of Relevant Tax Information, Tax News and Issuances

a. The Technical Branches prepare updates for Relevant Tax Information, Tax

News and Issuances. These updates are accomplished in Website Form No.

3, which is signed and submitted for approval by the Chief of the PCB.

b. The approved Website Form No. 3 is then forwarded to the Website

Committee Chairman, who submits the form to the Website Committee (IT

Unit) for posting in the website.

c. The IT Unit checks if the list of information is available online and if not,

informs the Website Committee Chairman regarding the absence of the link. This process is repeatedly performed until the suitable link is established.

d. Once the link is available, the appropriate modifications will be applied in the website.



1 Updated Website

Contents

NTRC Personnel

and External Users

Accurate and up-to-date

revisions to website contents

and active links to external sources.



Prepared by:


Approved by:





Prepares the updates for

NTRC Publications/

Tax matters/Banner picture/

Employee’s Organization

Submits the form to the

Website Committee

Chairman

Approves the form

Submits for posting

in the website

Updates the website

3. Process Flow

3.1 Updating of NTRC Publications / House and Senate Bills / Did You Know

That? / Banner picture / Employee’s organization

Technical Branches


Director

Website Committee

IT Unit

START

END



Prepared by:


Approved by:






the information on

Transparency Seal

Submits the form to the Website Committee

Chairman

Approves the form

Submits for posting

in the website

Updates the website

Logs-in to Control Panel

and uploads the

Transparency Seal

Document

3.2 Updating of Information on Transparency Seal

Administrative and

Financial Branch / Planning

and Coordinating Branch


Director

Website Committee

IT Unit

START

END



Prepared by:


Approved by:






Relevant Tax Information,

Tax News and Issuances

Checks if the list of

information is

available online

Updates the website

Submits the approved form

to the Website Committee

Chairman

Approves the form

Submits for posting

in the website

Informs the Website

Committee Chairman that

there is no link available

3.3 Updating of Relevant Tax Information, Tax News and Issuances

Technical Branches


Branch

Website Committee

IT Unit

Is it available

online?

END

No

Yes

START



Prepared by:


Approved by:







1

Website Form No. 1 IT Unit Completeness of documents

to be uploaded and

availability of links to external sources.

2 Website Form No. 2 IT Unit Completeness and accuracy

of documents to be uploaded.

3 Website Form No. 3 IT Unit Completeness of documents

to be uploaded and

availability of links to external sources.



Prepared by:


Approved by:





OVERVIEW

The GovMail service provides secure email and collaboration system for internal, interagency and

public communications. GovMail has the unique agency name with gov.ph suffix and will use a

central server and public key infrastructure for added security. The IT Unit serves as the GovMail administrators for NTRC.

PROCEDURES


1.1 Create GovMail Account

a. The Chief of the HRD signs a correspondence requesting the creation of

GovMail accounts for specific employees.

b. The IT Unit receives the request and initiates access to the GovMail

Administrator Website.

c. The IT Unit verifies the availability of slots for the accounts to be created.

d. If slots are available, the IT Unit updates the GovMail Accounts in order to effect the necessary additions.

e. If slots are not available, the IT Unit asks if the “Never Logged In” employees

are willing to give up their accounts to accommodate the creation for new employees.

f. If the inactive accounts are given up, the IT Unit edits and updates the GovMail Accounts in order to effect the necessary additions.

1.2 Delete GovMail Account

a. The Chief of the HRD signs a correspondence requesting the termination of

GovMail accounts for specific employees who are no longer connected to

NTRC by way of retirement, resignation or transfer to other office.

b. Before the designated date of separation from NTRC, the IT Unit instructs

concerned employee to back-up important e-mail messages.

c. The IT Unit receives the request and initiates access to the GovMail

Administrator Website.

d. The accounts for employees who retired, resigned or transferred are closed

and such slots will be made available in the active account pool.


GovMail Account Management

Prepared by:


Approved by:





Edit the GovMail account

Asks those “Never Logged In”

employees if they want to

give up their account to

the new employees

Updates the GovMail Account

Logs-in to the GovMail

Administrator website



1 Updated GovMail

Accounts

Chief of HRD Proper maintenance of the

GovMail service by

allocating provisions for active accounts and making

efficient use of inactive

accounts.

3. Process Flow

3.1 Create GovMail Account

HR Division

IT Unit

START

Makes a request to create a

new GovMail Account

No

Yes

A

Gave up slot?

No

Yes

A END

Account

available?



Prepared by:


Approved by:





Instructs the employee to

back-up the important

e-mail messages

3.2 Delete GovMail Account

HR Division

IT Unit



1 Request for creation

of GovMail Account

IT Unit Prompts action to provide

the GovMail service to employees.

2 Request for

termination of

GovMail Account

IT Unit Ensures that the GovMail

service is made available

only for active employees.

START

Makes a request to delete

GovMail Account

END

Deletes the employee’s

GovMail account

Logs-in to the GovMail

Administrator website



Prepared by:


Approved by:





OVERVIEW

The IT Unit is responsible for the maintenance of the computers, peripherals and network

infrastructure within the NTRC such that they would yield optimal functionality.

PROCEDURES


1.1 Requesting Division notifies the IT Unit of the computer-related glitch or problem.

1.2 A Representative from the IT Unit asks the Requesting Division regarding the nature of the problem and performs inspection in order to establish whether the

faulty component is software, hardware or a combination of both. The

Representative verifies the symptoms and tries to apply quick fixes.

1.3 If the problem is resolved, the Representative makes a final check to ensure proper

operation of the computer hardware and/or software and informs the Requesting

Division of the successful troubleshooting.

1.4 If the problem is not immediately solved by the applied quick fixes, a split-half

search is repeatedly performed until a viable solution is established. The solution is then tested and applied.

1.5 If the problem is solved through the split-half search solution, the Representative makes a final check to ensure proper operation of the computer hardware and/or

software and informs the Requesting Division of the successful troubleshooting.



1 Successful

Troubleshooting

NTRC Personnel Restoration of operational

functionality of Computer Hardware and/or Software


Troubleshooting Management

Prepared by:


Approved by:





Raises the concern on their computer or other computer-

related hardware/program

Checks the computer or other computer-related

hardware/program

Tests solution

Informs and instructs the user

Cleans and checks the area

Makes final check

Performs Split-Half Search

3. Process Flow

Requesting Division

IT Unit



1 Faulty Computer

Hardware and/or Software

Representative from

IT Unit

Detailed description of the

symptoms that transpired.

START

B

A

A

No

Yes

No

Yes

No

Yes

Have good

solution?

Trouble

cleared? END

B

Trouble

cleared?


Troubleshooting Management

Prepared by:


Approved by:





OVERVIEW

Some memoranda and other documents are disseminated within NTRC through e-mail. This is a fast and economical approach since the required documents will be delivered in no time and

without the need to circulate multiple hard copies of the documents. The IT Unit is responsible

for disseminating such information through e-mail.

PROCEDURES


1.1 The Office of the Director requests a particular memorandum or document to be disseminated to the employees.

1.2 The HRD receives the request and instructs the IT Unit to disseminate such

information through e-mail.

1.3 The IT Unit receives the request along with the file and relevant attachments to be sent to appropriate recipients as instructed by the HRD.

1.4 If there is an available copy of the file in the official e-mail, the IT unit

disseminates it to the recipients using the official e-mail address or distribution

list.

1.5 If the copy is not readily available in the official e-mail, it will be scanned first

and then disseminated to the recipients using the official e-mail address or

distribution list.



1 Disseminated

memorandum and

other documents

through e-mail

NTRC Personnel Immediate and cost-effective

distribution and

dissemination of

information.


Email Dissemination

Prepared by:


Approved by:





Submits for dissemination

and instructs who will be

the recipients of the e-mail

3. Process Flow


Director

HR Division

IT Unit



1 Memorandum and other documents that

need to be distributed

to target recipients

Office of the Director

Immediate and cost-effective distribution and

dissemination of

information.

START

Requests to disseminate the

Memorandum or other

document to employees

END

Disseminates the

Memorandum / document

to the recipients using the

official e-mail address

Receives the request and the

attached file


Email Dissemination

Prepared by:


Approved by:


