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Coa C2013-007

The document provides guidelines for the use of electronic official receipts (eORs) to acknowledge collection of income and other receipts of the Philippine government. It establishes that eORs issued through electronic collection systems are acceptable as evidence of payment, in accordance with Republic Act 8792 or the Electronic Commerce Act of 2000. The circular aims to provide guidance on acceptable electronic forms of proof of payment given the growing use of electronic transactions and collection systems in government.

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Sheryl Balualua Mape-Salvatierra
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138 views5 pages

Coa C2013-007

The document provides guidelines for the use of electronic official receipts (eORs) to acknowledge collection of income and other receipts of the Philippine government. It establishes that eORs issued through electronic collection systems are acceptable as evidence of payment, in accordance with Republic Act 8792 or the Electronic Commerce Act of 2000. The circular aims to provide guidance on acceptable electronic forms of proof of payment given the growing use of electronic transactions and collection systems in government.

Uploaded by

Sheryl Balualua Mape-Salvatierra
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

CIRCULAR

No. : 2013-007
Date:

SEP 1 8 2013

To

All Heads of Departments, Agencies, Bureaus, Offices and Instrumentalities of


the National Government; Local Chief Executives; Managing Heads of
Government-Owned and/or Controlled Corporations; Heads of Finance,
Accounting and Treasury Units; Commission on Audit (COA) Assistant
Commissioners, Directors and Auditors; and All Others Concerned.

Subject :

GUIDELINES FORTHE USE OF ELECTRONIC OFFICIAL RECEIPTS


(eORs) TO ACKNOWLEDGE COLLECTION OF INCOME AND
OTHERRECEIPTS OF GOVERNMENT

1.0 RATIONALE/SCOPE
Electronic Collection System is an online facility provided by government
agencies that enables debtors, creditors and other clients to pay government dues and
charges through a computer or telephone. 1t is a system for receiving, sending, storing,
generating, or otherwise processing electronic data messages or electronic documents
pertaining to receipt and deposit of government collections. Relative to this, the COA
has issued COA Circular No. 2004-006 dated September 9, 2004 setting the guidelines
and principles on the acceptability of evidences of receipt of payment which defines
acceptable forms of proofs of payment.
In view of the pervasiveness and the growing adoption of electronic transactions
like electronic credit card payments, e-payments and collection systems such as, but not
limited to the electronic income tax return filing system of the Bmeau of Internal
Revenue (BIR), the Government Electronic Procurement System (GEPS) and the
Govenunent Electronic Payment and Collection System (GEPCS), there is a need for
guidelines on what may be considered as electronic forms of evidence of payment for
c.o llection of income and other government receipts.
The electronic forms of evidence of receipt of collection is acceptable, on the
basis of Sec. 7 of Republic Act (R.A.) No. 8792, otherwise known as the "Electronic
Commerce Act of 2000" which states as follows:
Sec. 7. Legal Recognition of Electronic Documents - Electronic
documents shall have the legal effect, validity or enforceability as
other documents or legal writing, and -

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