QuestionsQuestions (Republic Act No. 11709)
The Circular relies on Section 7 of R.A. 8792 (Electronic Commerce Act of 2000), which provides that electronic documents shall have the legal effect, validity, or enforceability of other documents, subject to integrity, reliability, and authentication requirements.
An eOR is a proof of payment generated/issued through an Electronic Payment and Collection System (EPCS) with unique or sequential reference numbers that can be validated using the same system, serving as evidence of payment for collections received by the agency through its electronic collection system.
An eOR Number is a unique and sequential number generated for every eOR issued. A Transaction Number is a number generated for every transaction accepted by the system and may include cancellation, inquiry, or other non-eOR-related actions.
It must include: (1) name of the issuing agency; (2) location and location code; (3) name of the payor; (4) date and time of receipt; (5) nature of collection; (6) amount received detailed as to coded nature of collection (subsidiary ledger revenue classification); (7) eOR number; (8) transaction number; (9) mode of payment; and (10) order of payment slip number or assessment number.
It states that all collections shall be acknowledged through official receipts to establish that these have been received, and electronic means should be acknowledged specifically through eORs.
Collections through an electronic system shall be accounted for in the books of the government agency concerned in accordance with existing rules and regulations on receipts and collections.
They must be deposited to the account of the Treasurer of the Philippines.
They must be deposited to their respective accounts in designated Authorized Government Depository Banks (AGDBs).
It refers to a bank where government entities are allowed by law to deposit their funds and maintain depository accounts, or by exception, a bank authorized by the Department of Finance and the Monetary Board to be a government depository bank.
Government agencies must comply with Joint Department Administrative Order No. 02 s. 2006 (Guidelines Implementing R.A. 8792 on EPCS in Government) or any subsequent amendments thereto.
The agency must provide read/view and print access rights to the COA Auditor in the computerized system where online collections are processed.
The electronic document must maintain its integrity and reliability and be authenticated so it remains complete and unaltered (except authorized changes/endorsements and normal course alterations), and it must be reliable in light of the purpose for which it was generated and all relevant circumstances.
It states that all circulars and memoranda inconsistent herewith are revoked, amended, or modified accordingly—meaning conflicting provisions are superseded.
It takes effect after fifteen (15) days from publication in a newspaper of general circulation.