Title
Guidelines on Special Deposit Accounts Termination
Law
Cbp Circular-letter S. 1992
Decision Date
Oct 6, 1992
The Central Bank announces the discontinuation of Special Deposit Accounts (SDAs) for foreign exchange earners, allowing them full access to their foreign exchange receipts and eliminating the need for regulated accounts.

Policy rationale for ending SDAs

  • The Circular-Letter states that foreign exchange earners are allowed under CB Circular 1353 to have free disposition of their foreign exchange receipts and acquisitions.
  • The Circular-Letter states that foreign exchange earners can retain all such receipts and acquisitions.
  • The Circular-Letter concludes that maintaining regulated Special Deposit Accounts (SDAs) is unnecessary and has no practical utility or purpose.

Treatment of existing SDA accounts

  • Foreign exchange earners with existing SDAs are allowed to withdraw existing balances in their respective SDA accounts either in foreign exchange or in its peso equivalent.
  • Foreign exchange earners may alternatively transfer existing SDA balances to a foreign currency deposit account under CB Circular 343/547.
  • Parties holding SDAs are instructed to be advised that these options are available for their current SDA balances.

Limitation on validity and issuance of SDA authority

  • The Circular-Letter directs that the Central Bank will no longer extend the validity of any SDA authority that has expired or is about to expire.
  • The Circular-Letter prohibits the grant of any new SDA authority to any person or entity earning foreign exchange.

Implementation through client advisories

  • The Circular-Letter requests that responsible parties advise their clients with existing SDAs of the available actions regarding SDA balances.
  • The Circular-Letter requires client advisories to cover the two balance-handling options: withdrawal (foreign exchange or peso equivalent) and transfer to a foreign currency deposit account under CB Circular 343/547.
  • The Circular-Letter requires client advisories to include that no further SDA authority extensions will be granted for expired or expiring authority.
  • The Circular-Letter requires client advisories to include that no new SDA authority will be granted to foreign exchange earners.

Relevant Central Bank circular cross-references

  • CB Circular 1353 is identified as the basis for allowing foreign exchange earners free disposition and retention of foreign exchange receipts and acquisitions.
  • CB Circular 343/547 is identified as the basis for transfer of SDA balances to a foreign currency deposit account.

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