Definitions of Key Terms
- Authorized Government Depository Bank (AGDB): Banks authorized by law or regulators to hold government funds.
- Digital Signature: An encrypted form of electronic signature ensuring document authenticity and integrity.
- Electronic Data Message: Information generated, sent, or stored by electronic or similar means.
- Electronic Document: Digitally recorded information that establishes rights, extinguishes obligations, or serves as proof.
- Electronic Official Receipt (eOR): Proof of payment issued electronically via the Electronic Payment and Collection System (EPCS) with unique or sequential reference numbers.
- Electronic Payment and Collection System (EPCS): System that processes electronic payments, authenticates parties, generates eORs, and maintains transaction records.
- Electronic Signature: Any distinctive electronic mark or method used to authenticate or approve electronic documents.
- Payor/Originator: Person/entity who creates or sends the electronic document or data message; excludes intermediaries.
General Guidelines on Issuance and Use of eORs
- All government collections must be acknowledged by an official receipt.
- Electronic collections must be acknowledged by the issuance of eORs.
- eORs must include essential data such as: issuing agency, location and code, payor name, date/time of receipt, collection nature, amount received with subsidiary ledger coding, unique eOR number, transaction number, mode of payment, and related document numbers (order slip or assessment number).
- National government collections must be deposited to the Treasurer of the Philippines’ account; local government units and GOCC collections to designated AGDB accounts.
- Electronic collections must be properly recorded in agency accounting books per existing rules.
- Agencies must comply with Joint Department Administrative Order No. 02 s. 2006 implementing R.A. No. 8792 on EPCS.
- COA auditors must have read/view and print access to computerized systems processing online collections.
Legal and Procedural Provisions
- Electronic documents issued under this Circular have the same legal effect, validity, and enforceability as paper documents.
- The integrity and reliability of the electronic document must be maintained to meet legal writing requirements.
- No existing law formalities for document execution are altered by this Circular.
- Electronic documents serve as the functional equivalent of written documents for evidentiary purposes.
Saving Clause
- Issues not addressed by this Circular will be referred to the Information Technology Office, Administration Sector of COA for resolution.
Repealing Clause
- All inconsistent circulars and memoranda are revoked, amended, or modified as necessary to comply with this Circular.
Effectivity
- The Circular takes effect fifteen (15) days after publication in a newspaper of general circulation.