NATIONAL TAX RESEARCH CENTER Operations Manual
Transcript of NATIONAL TAX RESEARCH CENTER Operations Manual
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
Operations Manual
Conforms to ISO 9001:2015
March 8, 2018
© 2018; All rights reserved. Document is uncontrolled unless otherwise marked; uncontrolled documents
are not subject to update notification.
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.
Revision History and Approval
Revision Nature of Changes Approval Date
3 Third Revision Executive Director
Trinidad A. Rodriguez March 8, 2018
2 Second Revision Executive Director
Trinidad A. Rodriguez January 22, 2018
1 First Revision Executive Director
Trinidad A. Rodriguez October 30, 2017
0 Original Release Executive Director
Trinidad A. Rodriguez December 19, 2016
OPERATIONS MANUAL Revision History and Approval
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page:
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Table of Contents
Foreword ………………………………………………………………………………………….... i
List of Acronyms and Abbreviations …………………………………………………...………….. ii
Brief History of the NTRC ………..….……………………………………………….……..…….. vi
Mandate ……………………………………………………………………………..……………... vi
Mission ……………………………………………………………………………..……………… vii
Quality Policy ……………………………………………………………………………………... vii
Organizational Structure …………………………………………………………………………... 1
Involvement in Inter-Agency Activities …………………………………………………………... 13
Tax Information and Dissemination Activities ……………………………………………………. 14
Work Instructions
Planning and Coordinating Branch
NTRC Planning Process ………………………………………………………………………...… 15
NTRC Tax Research Studies Process …………………………………………………………...… 17
NTRC Comments on House and Senate Bills Process …………………………………………..... 20
NTRC Tax Research Journal Publication Process ……………………………………………….... 23
Annual Report and Guide to Philippine Taxes Publication Process ………………………………. 26
Tax Information Dissemination Process …………………………………………………………... 29
Seminar and Training Process ……………………………………………………………………... 31
Technical Branches
Research (Tax Studies/ Comments on Tax Bills) Process ……………………………………….... 33
Design and Conduct of Surveys Process ...………………………………………………………… 36
Corrections of Errors in Studies Process …………………………………………………………... 40
Dropping of Studies in the Annual Work Program Process ……………………………………….. 43
Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
Tax Subsidy Evaluation Process …………………………………………………………………... 46
Technical Assistance on Tax Subsidy Process ……………………………………………………. 54
FIRB Meeting Process …………………………………………………………………………….. 57
Special Research and Technical Services Branch (Task Force on Fees and Charges Secretariat)
Technical Assistance on Fees Process …………………………………………………………….. 59
AFB – Accounting Division
Disbursement Voucher Process …………………………………………………………………… 62
Remittance to the Bureau of Internal Revenue Process …………………………………………… 68
Remittance of Premiums and Loans to Regulatory Agencies Process ……………………………. 71
Remittance to the Bureau of the Treasury…... ……………………………………………………. 73
Preparation of Financial Statements Process ……………………………………………………… 76
AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process …………………….……………….. 84
Quality Control of Procured Goods and Services Process ………………………………………... 89
Issuance of Office Supplies Process ………………………………………………………………. 91
OPERATIONS MANUAL Table of Contents
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page:
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Inventory of Properties and Office Supplies Process ……………………………………………... 93
Petty Cash Fund Management Process ……………………………………………………………. 96
Repair and Maintenance Management Process …………………………………………………… 99
Transmittal of Documents Process ………………………………………………………………... 102
AFB – Budget and Cash Division
Collection Process ……………………………………………………………………………….... 104
Preparation of Checks / Authority to Debit Account Process …………………………………….. 106
AFB – HR Division
Recruitment, Selection and Placement Process …………………………………………………… 108
Learning and Development Process ……………………………………………………………..... 112
Performance Ratings Process ……………………………………………………………………... 119
Payroll Process …………………………………………………………………………………..... 121
Submission of Agency Remittance Advice to the GSIS Process ………………………………..... 124
CSC Report Process ……………………………………………………………………………..... 126
CESB Report Process ……………………………………………………………………………... 128
AFB – IT Unit
Website Administration Process ………………………………………………………………….. 130
GovMail Account Management Process ………………………………………………………..... 136
Troubleshooting Management Process ………………………………………………………….... 139
Email Dissemination Process ……………………………………………………………………... 141
AFB – Library
Library Process …………………………………………………………………………………… 143
AFB – Medical and Dental Unit
Dental Services Process …………………….…………………………………………………….. 145
Issuance of Medicine Process …………………………………………………………………….. 147
Record Management Improvement Committee
Control of Documents …………………………………………………………………………….. 149
Control of Records ………………………………….…………………………………………….. 153
Internal Quality Audit
Internal Quality Audit Procedure ...……………………………………………………………….. 157
Control of Nonconforming Products/Services Procedure .….…………………………………….. 160
Corrective Action Procedure ………………………………………………………………...……. 163
OPERATIONS MANUAL Table of Contents
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page:
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Foreword
This Manual is prepared in compliance with the requirements of the Inter-Agency Task Force on the
Harmonization of National Government Performance Monitoring, Information and Reporting Systems and
the Quality Management System.
The Manual covers a brief history of the National Tax Research Center (NTRC); Mandate;
Organizational Structure; Functions and Duties; Involvement in Inter-Agency Task Forces and Other
Activities; Control and Supervision and the Work Flow/Process of the NTRC.
Since the institutionalization of tax research in the Philippines in 1960, the NTRC [formerly the Joint
Legislative Executive Tax Commission (JLETC)] has gone a long way and has been in the forefront of fiscal
policy reform making. The NTRC spearheaded and made substantive progress in activities in relation to its mandate, namely, conducting basic studies and researches in taxation; providing technical support to the
policy makers and legislators on fiscal policy matters; recommending revenue enhancing measures to help
finance government expenditures; helping local government units (LGUs) use their revenue raising powers
effectively and strengthen their finances; providing secretariat assistance (technical and administrative) to
technical committees and task forces; and undertaking tax information and awareness taxpayers’ programs.
With this Manual, the role played by a tax research institution such as the National Tax Research
Center in the overall economic development cannot be undermined and has been proven vital in the domestic
and global developments which have changed the Philippines’ political, economic and social landscapes.
TRINIDAD A. RODRIGUEZ
Executive Director
OPERATIONS MANUAL Foreword
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: Page: i
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
30 October 2017
8 March 2018
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.
List of Acronyms and Abbreviations
AC Abstract of Canvass
AAO Agency Authorized Officer
AD Accounting Division
ADA Advice of Debit Account
AFB Administrative and Financial Branch
AGDB Authorized Government Depository Bank
AJE Adjusting Journal Entries
AO` Administrative Order
AO` Administrative Officer
APR Agency Procurement Request
ARA Agency Remittance Advice
BAC Bids and Awards Committee
BDC Branch Document Controller
BIR Bureau of Internal Revenue
BOC Bureau of Customs
BOI Board of Investments
BTr Bureau of Treasury
CAD Chief Administrative Division
CAO Chief Administrative Officer
CDJ Cash Disbursement Journal
CES Career Executive Service
CES Certificates of Entitlement to Subsidy
CI Charge Invoice
CkADADRec Checks and ADA Disbursement Record
CkDJ Check Disbursement Journal
COA Commission on Audit
CRJ Cash Receipts Journal
CRRec Cash Receipts Record
CSC Civil Service Commission
CSC-FO Civil Service Commission- Field Office
DBCC Development Budget Coordination Committee
DBM Department of Budget and Management
DO Document Originator
DOF Department of Finance
DR Delivery Receipt
DS Deposit Slips
DTB Direct Taxes Branch
DV Disbursement Voucher
EB Economics Branch
ECOZONE Economic Zone
ECRPV Executive Committee on Real Property Valuation
eFPS Electronic Filing and Payment System
eMDS Electronic Modified Disbursement System
EO Executive Order
OPERATIONS MANUAL List of Acronyms and Abbreviations
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: ii
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
ETB Executive Technical Board
FIB Fiscal Incentives Branch
FIRB Fiscal Incentives Review Board
FSACS Functional Subject- Alphabetic Classification System
GAD Gender And Development
GAS Government Accountancy Sector
GF General Fund
GJ General Journal
GOCC Government-Owned and -Controlled Corporation
GovMail Government-wide Email System
GSIS Government Service Insurance System
HB House Bill
HRD Human Resource Department
HRO Human Resource Officer
IAR Inspection and Acceptance Report
IIRUP Inventory and Inspection Report of Unserviceable Property
IP Index of Payments
IPAs Investment Promotion Agencies
IPCR Individual Performance and Commitment Review
IQA Internal Quality Audit
IR Invoice Receipt
IS Inventory System
ISO International Organization for Standardization
ITB Indirect Taxes Branch
JEV Journal Entry Voucher
JLETC Joint Legislative Executive Tax Commission
LDDAP List of Due and Demandable Accounts Payable
LFB Local Finance Branch
LGUs Local Government Units
LTO Land Transportation Office
MSB` Merit Selection Board
NCA Notice of Cash Allocation
NEDA National Economic and Development Authority
NGAs National Government Agencies
NOD Notice of Delivery
NORSA Notice of Obligation Request and Adjustment
NTRC National Tax Research Center
OED Office of the Executive Director
OP Order of Payment
OR Official Receipt
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
OPERATIONS MANUAL List of Acronyms and Abbreviations
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: iii
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
PCV Petty Cash Voucher
PDC Personnel Development Committee
PDS Personal Data Sheet
PEZA Philippine Economic Zone Authority
PHIC Philippine Health Insurance Corporation
PhilGEPS Philippine Government Electronic Procurement System
PO Purchase Order
PR Purchase Request
QMR Quality Management Representative
QMS Quality Management System
QRROR Quarterly Report of Revenue and Other Receipts
RA Report on Accession
RA Republic Act
RADAI Report of Advice to Debit account Issued
RAI Report on Appointment Issued
RANCA Registry of Allotments and Notice of Cash Allocation
RANTA Registry of Allocation and Notice of Transfer of Allocation
RAOD Registry of Allotments, Obligations and Disbursements
RCD Report of Collections and Deposits
RCDisb Report of Cash Disbursement
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
RO Records Officer
RPCPPE Report on Physical Count on Property, Plant and Equipment
RS Report on Separation
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
SD Supporting Document
SDO Special Disbursing Officer
SFP Statement of Financial Position
SFPer Statement of Financial Performance
SI Sales Invoice
SL Subsidiary Ledger
SO Service Order
SPMS Strategic Performance Management System
SRTSB Special Research and Technical Services Branch
SSS Social Security System
SUCs State Universities and Colleges
OPERATIONS MANUAL List of Acronyms and Abbreviations
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: iv
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
TCF Transmittal Control Form
TCRPV Technical Committee on Real Property Valuation
TESDA Technical Education and Skills Development Authority
TIN Taxpayer Identification Number
TRA Tax remittance Advice
TSB Tax Statistics Branch
TWG Technical Working Group
VAT Value-Added Tax
WP Work Program
OPERATIONS MANUAL List of Acronyms and Abbreviations
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: v
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Brief History of the NTRC
Tax research in the Philippines was institutionalized with the enactment of Republic Act (RA) No.
2211 (May 15, 1959) creating the Joint Legislative Executive Tax Commission (JLETC). Providing technical support to the Commission Proper was a Technical Staff which was formally organized on April 1,
1960.
When martial law was declared in 1972, the commission proper of the JLETC was dissolved. Recognizing, however, the vital role of a tax research institution in the overall economic development thrust
of the New Society, then President Ferdinand E. Marcos through the recommendation of the Presidential
Reorganization Committee, decreed the conversion of the JLETC’s Technical Staff to the National Tax
Research Center (NTRC). On December 6, 1972, by virtue of Presidential Decree 74, the NTRC was
organized as a purely single-headed agency under the administrative supervision of the National Economic
and Development Authority (NEDA).
More than a decade after, in another wave of government reorganization brought by the ascendancy
of Ms. Corazon Aquino to the presidency in 1986, the NTRC was made an attached agency of the Department
of Finance (DOF) by virtue of Executive Order (EO) No. 127 (January 30, 1987).
Mandate
Pursuant to PD 74, the NTRC is mandated to conduct continuing research in taxation to improve the tax system and raise the level of tax consciousness among our people to achieve a faster rate of economic
growth and to bring about more equitable distribution of wealth and income.
Specifically, the NTRC performs the following functions:
1. Conducts research on taxation for the purpose of improving the tax system and tax policy;
2. Provides comments/position papers on revenue proposals coming from Congress and other
government offices and the private sector;
3. Recommends such reforms and revisions as may be necessary to improve revenue collection
and tax administration;
4. Provides technical assistance to Congress and the DOF pertaining to taxation through studies, revenue estimates of tax proposals, and drafting of bills, among others;
5. Publishes and sends tax guides and tax information materials to officials of the executive and legislative branches of government as well as the private sector;
6. Serves as Secretariat to the Fiscal Incentives Review Board (FIRB) which acts upon application for tax subsidy of government-owned and/or -controlled corporations (GOCCs)
and commissaries;
7. Serves as Secretariat to the Task Force on the Revision of Fees and Charges which provides technical assistance and monitors the revision of fees imposed by national government
agencies (NGAs); and
OPERATIONS MANUAL Brief History of the NTRC and Mandate
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: vi
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
8. Serves as Consultant to the Executive and Technical Committees on Real Property Valuation
of the BIR on the revision of zonal values for tax purposes.
Mission
We are the government institution dedicated to promoting a tax system that will ensure a fair distribution of the tax burden among the Filipino taxpayers.
We are committed to recommend necessary improvements in the tax system by conducting continuing
quality research on taxation and to provide responsive staff support to fiscal policy makers.
We are also committed to provide opportunities for professional growth and to promote the well-
being of our personnel.
Quality Policy
The NTRC is a leading tax research agency that conducts continuing quality research on taxation and
other fiscal-related matters. The NTRC is committed to improve the tax system and raise the level of tax
consciousness among the Filipino people.
To achieve this, we shall endeavor to:
Provide timely, relevant, quality studies and responsive technical assistance on taxation and other fiscal matters to fiscal policy makers;
Publish and disseminate timely and relevant tax journals, guides, brochures and other tax information materials;
Adhere to the highest standards of professionalism through continuous competency enhancement
and employee empowerment;
Provide our personnel with a working environment that is conducive to achieving our commitments and harnessing their fullest potential;
Use appropriate technology for information systems and processes; and
Continually improve the effectiveness of the NTRC QMS.
OPERATIONS MANUAL Mission and Quality Policy
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: vii
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Organizational Structure
The NTRC is headed by an Executive Director assisted by a Deputy Director. The Office of the Director exercises supervision and control over nine branches, as follows: Planning and Coordinating Branch,
Administrative and Financial Branch, Direct Taxes Branch, Indirect Taxes Branch, Fiscal Incentives Branch,
Special Research and Technical Services Branch, Local Finance Branch, Economics Branch, and Tax Statistics Branch.
OFFICE OF THE DIRECTOR
1. Formulates, adopts and promulgates rules and regulations to carry out the principles and
objectives of the NTRC;
2. Recommends to and assists the DOF, the Congress of the Philippines and other government
offices on matters pertaining to the Center’s areas of specialization;
3. Disseminates information on the work of the Center, and the background and the rationale of tax
policies and the recommendations adopted by the government;
4. Exercises general supervision and control over the branches of the Center; and
5. Performs such other operations as may be provided by law.
PLANNING AND COORDINATING BRANCH
1. Formulates, jointly with the technical branches, the NTRC annual work program and assists in
the formulation of the annual tax program;
2. Evaluates periodically the performance of the office against the planned targets and output and
makes the necessary recommendations thereon;
3. Assists in the development of plans and program objectives relative to management improvement
in the NTRC;
4. Coordinates the activities of the technical branches and takes charge of the implementation of the
NTRC Management Information System;
5. Participates in the review of technical studies;
6. Takes charge of the publication and the distribution of the NTRC Annual Report, NTRC Tax Research Journal, Short Guide to Philippine Taxes, NTRC Flyers and other NTRC publications
and tax information materials;
7. Maintains liaison with Congress;
8. Assists in the preparation of the annual NTRC budget particularly in the setting of work targets;
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 1 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
9. Acts as data bank for the MIS and monitors, processes and forwards relevant information to the directors and branches concerned;
10. Provides administrative support to inter-agency committees for which the NTRC acts as Secretariat or is an active member/participant;
11. Initiates and conducts programs and projects in connection with the NTRC’s tax education function;
12. Initiates and/or participates in, whenever called for, activities designed to improve the level of tax consciousness of the Filipino people;
13. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private; and
14. Performs such as other functions as may be assigned to it.
ADMINISTRATIVE AND FINANCIAL BRANCH
To carry out its function, the Administrative and Financial Branch is divided into four divisions,
namely: Administrative Division, Personnel Division, Budget and Cash Division, and Accounting Division;
and two sections, namely: Library Section and Medical and Dental Clinic Section.
1. ADMINISTRATIVE DIVISION
The Administrative Division’s general function is to plan, direct and supervise general services relating to supply and utilization, rental of building and maintenance and repairs of office
equipment and furniture which are necessary for the internal operation of the office. It has five
sections under it, namely: Records Section, Maintenance Section, Property Section, Reproduction Section and Motor Pool.
RECORDS SECTION
a. Prepares Travel Orders, Special Orders and other administrative issuances;
b. Prepares certified copies of records upon request;
c. Acts as the central receiving and releasing unit of all communications; and
d. Performs messengerial services for the office.
MAINTENANCE SECTION
a. Performs maintenance and repair jobs in the office by providing janitorial, carpentry, equipment and security guard services;
b. Prepares Service Orders for repairs of office equipment and furniture;
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 2 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
c. Oversees the proper utilization and use of property, building, equipment and motor
vehicles of the office; and
d. Prepares and processes contracts and payments of office rentals, electric/water/ Internet/telephone bills, copier, cooler and computer.
PROPERTY SECTION
a. Determines the equipment and supply needs of the office and prepares the office annual
equipment and supply program;
b. Purchases the needed supplies and equipment, keeps them in custody for safekeeping and
issues the same from time to time pursuant to approved requisitions; and
c. Maintains a record of and conducts annual inventories of all accountable properties.
REPRODUCTION SECTION
a. Provides copying, duplicating and mimeographing services; and
b. Takes charge of the binding of publications.
MOTORPOOL
a. Maintains good condition of office staff cars; and
b. Prepares and reports oil/gasoline consumption.
2. PERSONNEL DIVISION
The Personnel Division’s general function is to assist and advise the Director in the
development and execution of policies relating to personnel management in accordance with Civil
Service rules and regulations. It has two sections under it, namely: Personnel Section and Training Section.
PERSONNEL SECTION
a. Implements the Director’s policies and decisions regarding personnel action such as
recruitment, promotions and transfers;
b. Undertakes a comprehensive and balanced personnel program designed to raise the level
of competence, efficiency, effectiveness and morale of personnel;
c. Advises the Director on matters involving employee relations and morale;
d. Assists in the development and formulation of performance standards and evaluation;
e. Advises employees and supervisors on problems involving human relations including personnel discipline and behavior;
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 3 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
f. Informs employees of their rights and obligations arising from their employment and
provides personnel services in the area of employee benefits such as GSIS, workmen’s
compensation, retirement and provident benefits;
g. Keeps personnel records of employees including earned vacation and sick leave benefits;
and
h. Prepares disbursement payrolls and vouchers for personnel services and in that
connection, updates the Salary Schedule Cards of all employees.
TRAINING SECTION
a. Assists in staff training and development;
b. Assists in the planning and execution of personnel training programs; and
c. Takes charge of the recreational activities and other related activities of the NTRC personnel.
3. ACCOUNTING DIVISION
The Accounting Division’s general function is to maintain records and accounts of public
funds and property and to advise management on the status of appropriations and allotments and
other financial matters. It is also responsible for the checking of vouchers and other documents to see to it that disbursement of funds is in accordance with existing budgeting, accounting and
auditing rules and regulations. The Division is divided into two sections, namely: Disbursements
Section and Bookkeeping Section.
DISBURSEMENTS SECTION
a. Processes vouchers, payrolls, purchase orders, service orders and other requisitions;
b. Certifies to the availability of funds before incurrence of obligations and examines their
legality, accuracy of computations and proper account classifications;
c. Reviews periodic reports of collecting and disbursing officers;
d. Prepares remittances of collections to the GSIS, PAG-IBIG Fund, BIR and private entities;
e. Prepares vouchers to liquidate cash advances and to reimburse requests for refunds on payroll deductions; and
f. Prepares and issues the annual withholding tax on compensation per individual employee
(Form W-2) pursuant to BIR requirements.
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 4 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
BOOKEEPING SECTION
a. Maintains basic accounting records and books of accounts to reflect accurately the
financial transactions of the office;
b. Maintains subsidiary records pertaining to payroll deductions and remittances thereof;
c. Maintains subsidiary records of accounts receivables, accounts payables, prepayments and cash advances and the updated list/inventory of supplies and equipment;
d. Prepares reports and other financial statements required by the management, by COA, DBM, DOF, Senate, Congress and other government and related agencies;
e. Reconciles monthly check issuances per books vis-a-vis bank statements;
f. Monitors monthly obligations incurred and balances of allotments/cash allocations
(NCA) to validate requests for additional releases from DBM; and
g. Advises management on the status of appropriation and allotments and other financial
matters.
4. BUDGET AND CASH DIVISION
The Budget and Cash Division’s general function is to estimate the cost of the required
financing of the proposed program of the office and this includes the preparation, examination
and consolidation of budget requests and justifications; the establishment of budgeting statements; and the reporting of budget statements and programmed accomplishments. The Division also
plans, directs and supervises cash collection, disbursement and cash custody. It has two sections
under it, namely: Budget Section and Cash Section.
BUDGET SECTION
a. Plans and coordinates the annual budget preparation to include the estimation of the cost
required to finance the proposed program/activities of the office; preparation of the analysis and justifications to support the budget proposal; and provides technical
assistance to management during budget hearings;
b. Prepares special budgets as the need for them arises;
c. Prepares and controls requests of allotments in accordance with the approved financial and work plan;
d. Prepares and controls the Notice of Cash Allocation Ceiling; and
e. Prepares the budgetary reports and keeps and safeguards budgetary records.
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 5 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
CASH SECTION
a. Keeps custody of cash and other accountable forms of the Section;
b. Collects and remits all collections;
c. Keeps control of the Cash Disbursement Ceiling and the cash books for all disbursements;
d. Prepares the daily reports of and keeps the record books for checks issued and cancelled
and for all cash receipts;
e. Prepares the bi-monthly report of disbursement for personnel services and sundry
expenses; and
f. Prepares Monthly Reports on Disbursements for Personal Services (01), Maintenance and
Operating Expenditures (02), Capital Outlay (03) and Special Projects (Trust Fund).
5. LIBRARY DIVISION
a. Takes charge of the selection, acquisition, cataloguing, classification, indexing and
abstracting of library materials which have bearing on taxation, finance and other related
fields;
b. Conducts training on the proper use of library resources and provides reference advisory
services by giving personal assistance to library users;
c. Administers an extensive inter-library loan program and extends library service to other
institutions;
d. Acts as data bank for NTRC publications and legal documentary information; and
e. Prepares and disseminates bibliographies on topics of timely interest; abstracts of articles found in professional journals; and exhaustive indexes of entire literature on the subject of
taxation and public finance.
6. MEDICAL AND DENTAL CLINIC
a. Advises NTRC personnel on matters involving health protection;
b. Arranges and/or provides adequate health services to personnel; and
c. Sees to it that emergency cases are properly serviced.
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 6 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
OPERATIONS MANUAL NTRC Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 7 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Office of the Director
AFB PCB
DTB ITB FIB SRTSB LFB TSB EB
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.
OPERATIONS MANUAL Administrative and Financial Branch
Organizational Structure Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 8 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Chief Administrative
Officer
Accounting
Division
Administrative
Division
Budget and
Cash Division HR Division IT Unit
Medical and
Dental Unit Library
Supervising
Administrative Officer
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.
DIRECT TAXES BRANCH
1. Conducts continuing studies designed to make the provisions of the National Internal Revenue
Code and other laws pertaining to direct taxes more attuned to the needs of the economy;
2. Periodically re-examines existing tax exemption laws affecting direct taxes;
3. Conducts studies on direct taxation to make it more responsive to the requirements of economic
development;
4. Determines what surveys are necessary in the fulfillment of the above functions and participates
therein;
5. Submits to the Executive Director brief reports on current developments in the area of direct taxes
as a basis for further in-depth studies;
6. Renders technical assistance to the DOF and Congress in the area of direct taxes;
7. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in the area of direct taxes;
and
8. Performs such other functions as may be assigned to it.
INDIRECT TAXES BRANCH
1. Conducts continuing studies designed to make the provisions of the National Internal Revenue Code and other laws pertaining to indirect taxes more attuned to the needs of the economy;
2. Periodically re-examines existing exemption laws affecting indirect taxes;
3. Conducts studies on indirect taxation to make it more responsive to the requirements of a
developing economy;
4. Determines what surveys are necessary in the fulfillment of the above functions and participates
therein;
5. Submits to the Executive Director brief reports on current developments in indirect taxation as a
basis for further in-depth studies;
6. Renders technical assistance to the DOF and Congress in the area of indirect taxes;
7. Renders technical assistance and advice to the other branches and units of the office as well as to
other interested parties outside NTRC, both government and private, in the area of indirect taxes;
and
8. Performs such other functions as may be assigned to it.
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 9 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
FISCAL INCENTIVES BRANCH
1. Conducts continuing research on fiscal incentives particularly on those granted by the Board of
Investments (BOI), Philippine Economic Zone Authority (PEZA) and other investment promotion agencies (IPAs);
2. Conducts studies to improve the administration of the availment of fiscal incentives;
3. Undertakes studies on current and relevant experiences and practices of foreign countries,
particularly of Asian nations, regarding fiscal incentives and recommends the necessary changes/modifications to improve the Philippine incentive system;
4. Conducts continuing evaluation of the recipients of and/or applicants of tax subsidy to ensure that the benefits thereof accrue solely to their intended beneficiaries;
5. Renders technical assistance to the DOF and Congress in the area of fiscal incentives;
6. Renders technical assistance and advice to the other branches and units of the office as well as to
other interested parties outside NTRC, both government and private, in the area of fiscal incentives; and
7. Performs such other functions as may be assigned to it.
TAX STATISTICS BRANCH
1. Develops, implements and maintains a system of collection, compilation and analysis of tax and other public finance statistics;
2. Develops statistical procedures, methods and techniques for estimation and forecasting of revenue effects of existing and proposed tax measures;
3. Conducts studies using statistical techniques to provide indicators of the responsiveness of various taxes to changes in the economy;
4. Designs and conducts surveys and provides the other branches and units of the office technical
assistance in the planning and programming of tax surveys;
5. Initiates and/or participates in, whenever called for, activities designed to improve the level of tax
consciousness of the Filipino people;
6. Renders technical assistance to the DOF and Congress on revenue estimates of proposals and
other related statistics; and
7. Performs such other functions as may be assigned to it.
OPERATIONS MANUAL Organizational Structure
Code:
NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 10 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
SPECIAL RESEARCH AND TECHNICAL SERVICES BRANCH
1. Conducts continuing research and studies on revenue administration and customs and tariff
matters within its jurisdiction;
2. Conducts studies for a more effective enforcement of government fees and charges and other non-
tax matters not falling within the area of responsibility of other branches;
3. Renders technical assistance to the DOF and Congress in the area of revenue administration and
customs and tariff matters;
4. Renders technical assistance and advice to the other branches and units of the office as well as to
other interested parties outside NTRC, both government and private, in its area of responsibility; and
5. Performs such other functions as may be assigned to it.
ECONOMICS BRANCH
1. Recommends tax reforms attuned to the requirements of the Philippine development plan.
2. Recommends tax policies or directions to be considered in the formulation and revision of the
national economic development plan, geared towards achieving price stability with growth, increasing employment, restructuring the industrialization pattern and sustainable development.
3. Conducts continuing studies on the development of the Philippine economy and the rest of the world to further improve tax policies.
4. Renders technical assistance to the DOF and Congress on the economics of taxation and public finance;
5. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, on the economics of taxation
and public finance; and
6. Submits to the Executive Director reports on current developments in the general area of
economics of taxation as a basis for further in-depth studies.
7. Performs such other functions and duties as may be assigned from time to time.
OPERATIONS MANUAL Organizational Structure
Code:
NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 11 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
LOCAL FINANCE BRANCH
1. Conducts continuing research and studies on the Local Government Code and other existing laws
delegating to local governments certain taxing and revenue-raising powers commensurate with their respective levels of responsibility;
2. Recommends improvements in local taxation and local revenue administration;
3. Recommends improvements on the system of Internal Revenue Allotment to local governments
to make the system more equitable and responsive to the functional responsibilities of the different levels of the government;
4. Develops models of codified local revenue ordinances;
5. Determines what surveys are necessary in the fulfillment of the above functions and participates
therein;
6. Submits to the Executive Director brief reports on current developments in local taxation as a
basis for further evaluation and in-depth studies;
7. Prepares responses to inquiries and provides technical assistance to local governments and other
sectors on issues and matters pertaining to local taxation and revenue generation;
8. Renders technical assistance to the DOF and Congress in the area of local finance;
9. Renders technical assistance and advice to the other branches and units of the office as well as to
other interested parties outside NTRC, both government and private, in the area of local finance;
and
10. Performs such other functions that may be assigned to
OPERATIONS MANUAL Organizational Structure
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 12 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
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.
As part of its technical assistance function, the NTRC serves as the technical secretariat/member of the following inter-agency groups.
1) Fiscal Incentives Review Board (FIRB)
The Fiscal Incentives Review Board (FIRB) was originally created by Presidential Decree No.
776 (August 24, 1975). It was primarily tasked with the responsibility of determining what tax
exemptions should be withdrawn, revoked or suspended.
When Executive Order (EO) No. 93 withdrew on a general basis, effective March 10, 1987, the
tax and duty exemptions of both the government and private entities, it also instituted a system of subsidy to take care of tax and duty liabilities of government entities. The administration of this
subsidy for government-owned and -controlled corporations (GOCCs) was given to the FIRB in
line with the promotion of fiscal transparency.
The NTRC renders assistance to the FIRB as its technical secretariat. As the FIRB’s Secretariat,
the NTRC undertakes the initial review/evaluation of applications of GOCCs for tax subsidy and
provides technical assistance to other entities on matters relating to tax subsidy.
2) Task Force on Fees and Charges
To uphold the judicious upgrading of the rates of fees and charges, by national government
agencies and other offices, the Task Force on Fees and Charges created under AO 255 (February
20, 1996) was reactivated by EO 218 (March 15, 2000).
As Secretariat to the Task Force on Fees and Charges, the NTRC renders technical assistance to
agencies in the review and upgrading or adjustment of their fees and charges; and monitors the
revision of fees and charges by concerned agencies pursuant to Administrative Order (AO) No. 31 (October 1, 2012) as implemented by DOF-DBM-NEDA Joint Circular No. 1-2013 (January 30,
2013).
3) Zonal Valuation of Real Properties
The NTRC, as consultant to both the BIR’s Technical Committee on Real Property Valuation
(TCRPV) and Executive Committee on Real Property Valuation (ECRPV), provides technical support in the review and determination of zonal values of real properties in the country in
connection with the property-based taxes collected by the Bureau.
4) Adhoc Committees/Task Forces/TWG
From time to time, the NTRC is also tasked to serve as lead agency, technical secretariat or member of interagency committees or task forces. Among such committees or task forces are
the: Executive Technical Board of the Development Budget Coordination Committee (DBCC);
and DOF Gender and Development Focal Points Planning System, among others.
OPERATIONS MANUAL Involvement in Inter-Agency Activities
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 13 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
The NTRC publishes and sends tax guides and tax information materials to officials of the executive and legislative branches of the government as well as to the private sector to support tax information
dissemination and taxpayer awareness programs.
1. Regular
NTRC Tax Research Journal - published on a bimonthly basis, the Tax Journal contains articles on significant tax issues and tax information.
NTRC Annual Report - an annual publication containing reports on all NTRC activities and projects.
Various Statistical Tables - continuing updates on tax and other public finance statistics.
2. Special
Philippine Public Finance and Related Statistics, Manila, 2017.
Compendium of Philippine Travel Tax Laws and Issuances, NTRC, Manila, 2015.
Where Does Your Tax Money Go?, NTRC, Manila, 2015.
Guide to Philippine Taxes, Revised Edition, NTRC, Manila, 2013.
Basic Facts and Figures on Excise Taxes, NTRC, Manila, 1997-2013.
Historical Development of Philippine Taxes, Manila, 1997-2013.
Basic Facts and Figures on Value-Added Tax (VAT), NTRC, Manila, 1988-2013.
Historical Legislative Development on Percentage Taxes, 1939-2013.
Handbook on the Revision of Fees and Charges, NTRC, Manila, 2011.
Compendium of Fees and Charges Imposed by Various NGAs, Manila, 2006.
OPERATIONS MANUAL Tax Information and Dissemination Activities
Code: NTRC-QMS-OM-04
Revision No.: 3 Effectivity Date: 8 March 2018 Page: 14 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
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 a copy is
provided 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, to introduce changes to meet the requirements of its clients.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 NTRC Annual Work Program
NTRC Personnel Approved by the Directors
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Planning Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 15 of 164
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.
Conducts Year-End Planning
and Assessment Review
Formulates the Annual
Work Program
Executive Director and Deputy
Director Review and Approve Draft Annual Work Program
Returns to
Concerned Branches
for Corrections
Finalizes the Approved
Annual Work Program
Submits Copies of Approved
Annual Work Program
Conducts Mid-Year
Assessment/Planning 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 Suppliers 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
Drafts Annual Work
Program
Is Draft Annual Work
Program Approved?
Approved Annual Work
Program
END
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Planning Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 16 of 164
A
A
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.
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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 NTRC Tax Research
Studies
DOF, other government
agencies, Both Houses
of Congress and other stakeholders
Reviewed and approved by
the Directors.
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 17 of 164
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.
3. Process Flow
Planning and
Coordinating Branch
and other Technical
Branches
Office of the
Executive Director
Administrative
Division
No
START
Records and forwards
submitted studies to the
OED
Tax Studies and related
information
Director reviews draft tax
studies for approval
Are draft studies
approved?
Yes
Returns 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
Distributes Studies to
DOF/Congress/Senate
END
Concerned Branches submit
draft Tax Studies to the PCB
Distributes final copies to
concerned branches
Approved Branch WP
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 18 of 164
A
A
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Studies Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 19 of 164
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.
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. Guidelines and Process
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 forwards to the Executive Director for signature.
1.7 The PCB forwards the signed 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.
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
Reviewed and approved by
the Directors.
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 20 of 164
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.
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 draft
comments for approval
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
Distributes Comments on bills to
DOF/Congress/Senate
END
Concerned Branch submits
Comments on SBs/HBs
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 21 of 164
Receives Request for
Comments on Senate/House
Bills
A
A
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Requests for Comments of House and Senate Bills
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
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Comments on House and Senate Bills Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 22 of 164
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.
OVERVIEW
The NTRC Tax Research Journal is prepared on a bimonthly basis. It contains articles on significant tax
issues and tax information which serve as inputs to fiscal policy makers in recommending reforms to restructure the tax system, enhance revenue collection and improve tax administration.
PROCEDURES
1. Guidelines and Process
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 the technical branches, different government agencies, State Colleges and Universities, and private sector.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 NTRC Tax Research
Journal
NTRC Personnel,
Government Agencies, SUCs, and the Private
Sector
100% Accurate and
Complete.
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 23 of 164
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.
Consolidates 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
Reproduces and binds copies of
the NTRC Tax Research Journal
Distributes to technical branches
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?
Drafts NTRC Tax
Research Journal
Is Draft Journal
approved?
A
A
Receives Signed Study
Tax Enactments and Tax
News Digest
Finalized NTRC Tax
Research Journal
END
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 24 of 164
No
Yes
No
Yes
A
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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.
OPERATIONS MANUAL Planning and Coordinating Branch
NTRC Tax Research Journal Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 25 of 164
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.
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 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. Guidelines and Process
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 for the 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 the same 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 submits finalized
copies 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 technical
branches, different government agencies, State Universities and Colleges, and private sector.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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.
OPERATIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 26 of 164
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.
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 designs the
lay-outs of the Draft
Annual Report and Guide
to Philippine Taxes
Finalizes 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 Technical branches,
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
OPERATIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 27 of 164
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
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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.
OPERATIONS MANUAL Planning and Coordinating Branch
Annual Report and Guide to Philippine Taxes Publication Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 28 of 164
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.
OVERVIEW
Tax Information Dissemination is carried out through the publication of NTRC Tax Research Journals,
Guide to Philippines Taxes, and other tax information materials which serve as valuable sources of tax information for practitioners, researchers, students and the general public. These also serve as guides for
tax administrators and policymakers in formulating necessary reforms to further improve the Philippine
tax system.
PROCEDURES
1. Guidelines and Process
1.1 Client submits a letter of request for a copy of particular NTRC Publication and/or tax
information material.
1.2 Office of the Director receives and forwards the letter of request to the Planning and
Coordinating Branch for the preparation of requested materials.
1.3 Technician prepares the publication material/s and drafts a transmittal letter addressed
to requesting party.
1.4 Executive Director reviews and approves draft transmittal letter.
1.5 Technician finalizes the reviewed and approved draft transmittal letter and forwards the
same with the publication material/s to Administrative Division for distribution.
1.6 Administrative Division delivers the publication material/s and transmittal letter to
requesting party.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1. NTRC Publications and Other Tax
Information Material/s
Government Agencies, SUCs, and the Private
Sector
100% Accurate and Complete.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Tax Information Dissemination Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 29 of 164
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.
3. Process Flow
Client
Office Of The
Executive Director
Planning And
Coordinating Branch
Administrative
Division
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1. Letter of Request Client Details and purpose of the
requested material/s.
2. Publication Material/s Planning and
Coordinating Branch
Complete copies of materials.
3. Transmittal Letter Planning and
Coordinating Branch
Reviewed, approved and
signed by the Executive
Director.
START
Letter of Request for a
Copy of NTRC Publication
Receives Request and Assigns
to PCB for Distribution of
Publication Material/s
Copy of Publication and/or
Tax Information Material/s
with Transmittal Letter
Prepares the Publication Material/s and Draft
Transmittal Letter
END
Transmittal Letter
Executive Director Reviews
and Approves Draft
Transmittal Letter
Finalizes Transmittal
Letter
Distribution of Publication
Material/s to Requesting
Party
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Tax Information Dissemination Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 30 of 164
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.
OVERVIEW
The NTRC conducts seminars and trainings to government agencies/instrumentalities and private sector
to impart general understanding, valuable knowledge and raise the level of tax consciousness on various taxes, fees and charges, tariff and customs duties, fiscal incentives, tax administration and statistical data
on revenue collections.
PROCEDURES
1. Guidelines and Process
1.1 Client sends letter of request/invitation letter for NTRC’s conduct of seminar on specific
topic/date.
1.2 Office of the Director receives and forwards the request/invitation letter to Planning and
Coordinating Branch for coordination with the involved parties.
1.3 Planning and Coordinating Branch coordinates with concerned branch/es.
1.4 Concerned technical branches prepare presentation materials regarding the topic.
1.5 Executive Director reviews and approves presentation materials.
1.6 NTRC Official/s or employee/s conducts seminar for the requesting party.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1. Seminar and Training Governments agencies,
SUCs, and the Private
Sector
Complete training/seminar
material/s, relevance and
applicability of information.
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Seminar and Training Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 31 of 164
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.
3. Process Flow
Client
Office Of The Executive
Director
Planning And Coordinating
Branch
Technical Branches
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1. Request/Invitation Letter Client Complete details of the topic, date, and location of the
seminar and training to be
conducted.
2. Presentation Materials Technical Branches Reviewed and approved by the
Directors
START
Invitation Letter
Receives Request and assigns to PCB for coordination with
involved Parties
Coordinates with
Concerned Branch/es
END
Executive Director reviews
and approves Presentation
Materials
Prepares Presentation
Materials
Presentation Materials
Conduct of Seminar and
Training
PROCEDURES AND WORK INSTRUCTIONS MANUAL Planning and Coordinating Branch
Seminar and Training Process
Prepared by:
TERESITA L. SOLOMON OIC – Planning and Coordinating Branch
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 32 of 164
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.
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. Guidelines and Process
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
Reviewed and approved by
Branch Chief and Directors.
OPERATIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 33 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
Designated staff receives the
assignment from the PCB
Chief Tax Specialist
approves the paper
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
Supervising Tax Specialist 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
Forwards the signed paper to the PCB
PCB releases/transmits comments on bills signed
by the Director/s to the House of Congress and
other agencies (e.g. STSRO/DOF) and furnishes
Technical Branch with a copy
3. Process Flow
Technical Branches
Planning and
Coordinating Branch
Office of the Executive
Director
OPERATIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 34 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
START
END
Returns to the Technical Staff
for further evaluation and
integration/finalization
No
Yes
Are the drafts
in order?
A
A
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier 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
Signed by the Executive
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
Reviewed, approved and signed by the Executive
Director
OPERATIONS MANUAL Technical Branches
Research (Tax Studies/Comments on Tax Bills) Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 35 of 164
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.
OVERVIEW
The need for conducting a survey may arise during the formulation of the NTRC Annual Work Program
which is aligned with the socio-economic goals of the government, as articulated in the existing Medium-Term Philippine Development Plan. The survey usually is part of a special project that is aimed to provide
the NTRC’s clients more evidence-based quality research.
PROCEDURES
1. Guidelines and Process
1.1 The Tax Statistics Branch (TSB) or any of the Technical Branches propose the conduct
of a survey as part of their respective Annual Work Program.
1.2 The Directors review and approve the proposed survey as incorporated in the Annual
Work Program of the concerned branch.
1.3 Based on the approved Annual Work Program, the TSB prepares the Research Design of the approved survey with consideration of the following:
a. Issues and objectives
b. Selection of a survey/sampling frame
c. Determination of the sampling design
d. Estimation procedures
1.4 In the case where the approved survey comes from other Technical Branches, the
Executive Director assigns the TSB to provide technical assistance in the planning and programming of the approved survey.
1.5 The TSB submits the prepared draft of Research Design to the PCB for the approval of
the Directors.
1.6 The Directors review the draft Research Design and return to TSB for finalization.
1.7 The TSB submits the signed Research Design to the PCB for monitoring and provides
copies to all branches involved in the approved survey.
1.8 Based on the approved Research Design, the Technical Branches reviews primary and
secondary documents and prepares draft of Survey Questionnaire and Manual of Instructions.
1.9 The Technical Branches submit the prepared draft Survey Questionnaire and Manual of Instructions to the PCB for the approval of the Directors.
OPERATIONS MANUAL Technical Branches
Design and Conduct of Survey Process
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 36 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
1.10 The Directors review the draft Questionnaire and Manual of Instructions; and return to Technical Branches for finalization.
1.11 The Technical Branches submit the signed Questionnaire and Manual of Instructions to the PCB for monitoring and provide copies to all branches involved in the approved
survey.
1.12 The Technical Branches conduct pre-testing of the Questionnaire and revises it accordingly.
1.13 The Technical Branches submit the revised Questionnaire to the PCB for the approval of the Directors.
1.14 The Directors review the revised Questionnaire and return to Technical Branches for finalization.
1.15 The Technical Branches submit the finalized Questionnaire and other pertinent
documents to the PCB for monitoring.
1.16 The Technical Branches/TSB and other concerned Technical Branches conduct trainings
for the interviewers/enumerators.
1.17 The PCB coordinates and submits required documents to the Philippine Statistics
Authority (PSA) to secure clearance for the conduct of the survey. (Please see PSA
website for Statistical Survey Review and Clearance System or SSRCS guidelines)
1.18 Upon receipt of survey clearance from the PSA, the TSB and other concerned Technical
Branches conduct the survey and collect data from the respondents.
1.19 The TSB and other designated staff of the concerned Branch tabulate the survey results
and conduct necessary data analysis.
1.20 Technical staff prepares final report of the survey.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Design and Conduct
of Survey
Technical Branches,
DOF, Other Government
Agencies
Reviewed and approved by
Branch Chief/s and Directors
2 Final Report Technical Branches, DOF, other
government agencies
Reviewed and approved by Branch Chief/s and Directors
OPERATIONS MANUAL Technical Branches
Design and Conduct of Survey Process
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 37 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
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.
3. Process Flow
Tax Statistics
Branch /
Technical
Branch
Planning and
Coordinating
Branch
Office of the
Executive
Director
OPERATIONS MANUAL Technical Branches
Design and Conduct of Survey Process
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 38 of 164
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
START
Prepares draft of the Research
Design
END
Forwards the
draft
No
Yes
Is the
draft in order?
Returns the draft to TSB /
Technical
Branch
A
Releases the
Research Design approved by the
Director/s
A
Forwards the signed Research
Design
Receives the
approved Research
Design
Reviews primary
and secondary
documents
Prepares Survey
Questionnaire
and Manual of
Instructions
B
No
Yes
Are the documents
in order?
Returns the
documents to TSB /
Technical
Branch
B
Forwards the
documents
Forwards the
signed documents
Releases the documents signed
by the Director/s
Receives the
approved Survey
Questionnaire and Manual of
Instructions
Conducts
pre-testing
Revises the
Survey
Questionnaire
C
No
Yes
Is the revised
questionnaire
in order?
Returns the
documents to TSB /
Technical
Branch
C
Forwards the
Survey
Questionnaire
Forwards the signed Survey
Questionnaire
Releases the Survey
Questionnaire
signed by the
Director/s
Secures copy
of the survey
documents
Receives the approved
Survey
Questionnaire
Conducts
trainings
Coordinates
with Philippine
Statistics
Authority to secure
clearance
No
Yes
Is the clearance
secured?
Coordinates
with PCB
Conducts the
survey and collects data from the
respondents
Tabulates the survey results and
conducts necessary
data analysis
Prepares final
report of
the survey
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1
Proposal for the
Conduct of Survey
Technical Branches Signed by the Executive
Director
2 Work Program Technical Branches Reviewed, approved and
signed by the Directors
3 Assignment Sheets Planning and
Coordinating Branch
Signed by the Executive
Director
4 Draft Research
Design
Tax Statistics
Branch
Reviewed by the
Supervising Tax Specialist/Chief Tax
Specialist
5 Final Research
Design
PCB and TSB Reviewed, approved and
signed by the Directors
6 Draft Survey
Questionnaire and
Manual of Instructions
Tax Statistics
Branch
Reviewed by the
Supervising Tax
Specialist/Chief Tax Specialist
7 Final Survey
Questionnaire and
Manual of Instructions
PCB and TSB Reviewed, approved and
signed by the Directors
8 Survey Clearance PCB and PSA Signed by the PSA Survey
Review Team (SRT)
9 Draft Report of the Survey
TSB and Other Technical Branches
Reviewed by the Supervising Tax
Specialist/Chief Tax
Specialist
10 Final copy of Survey Report/Study
PCB and Technical Branches
Reviewed, approved and signed by the Executive
Director
OPERATIONS MANUAL Technical Branches
Design and Conduct of Survey Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 39 of 164
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.
OVERVIEW
Pursuant to the mandate of conducting quality studies, it is endeavored that the studies are thoroughly
reviewed by the Assistant Chief, Chief of the Branch and by the Directors of NTRC; and finally approved by the Executive Director. In the event that an error/errors are discovered, typographical error or
technical error, the same are reported as soon as possible and corrections made immediately to the copies
of studies from the Branch, PCB, Website, and Journals, where recipients are informed of the corrections
made.
PROCEDURES
1. Guidelines and Process
1.1 Immediately report the discovered error/s to the Chief or the Assistant Chief of the Branch and have them logged in the logbook.
1.2 Inform the client of the discovered error.
1.3 Make the appropriate corrections to the study and submit to the directors for approval.
1.4 Print the corrected study and provide one copy for the Branch to replace its erroneous counterpart.
1.5 Print another set of the corrected study for the PCB to replace its erroneous counterpart.
1.6 The PCB will provide the corrected study to the client, either by faxing or by emailing
the corrected pages.
1.7 If the study is in the NTRC Website, the IT in-charge must make the necessary
corrections based on the report of the concerned Branch.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Research papers, published studies,
comments on bills
DOF, Congress, Government
Agencies, and other
stakeholders
Reviewed by the Assistant Chief, Chief of the Branch,
Deputy Director and
Executive Director
OPERATIONS MANUAL Technical Branches
Corrections of Errors in Studies Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 40 of 164
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.
3. Process Flow
Technical Branches
Planning and
Coordinating Branch
Information Technology
Unit
OPERATIONS MANUAL Technical Branches
Corrections of Errors in Studies Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 41 of 164
START
Report discovered error/s to
the chief or assistant chief
and log the correction
Inform the client of the
discovered error
Make the appropriate
corrections and submit to
the Directors for approval
Corrected Study
END
Received copy of the
Corrected Study
Distributes the corrected
copies of study to concerned
client/s
Updates the uploaded
copy in the website
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Approved Branch WP ITB Technical staff and PCB
Reviewed and approved by the Assistant Chief, Chief of the
Branch and the Planning and
Coordinating Branch (PCB).
2 Draft or corrected paper ITB Technical staff Reviewed by the Assistant Chief and the Chief of the
Branch
3 Final copy of corrected paper (for branch, PCB,
client, and IT)
ITB Technical staff Reviewed and approved by the Assistant Chief, Chief of the
Branch and the Planning and
Coordinating Branch (PCB).
OPERATIONS MANUAL Technical Branches
Corrections of Errors in Studies Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 42 of 164
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.
OVERVIEW
In the performance of its functions, the Branch plans its Annual Work Program (WP) at the start of the
year according to priority and assigns the studies to the technical staff based on their position and specialization, with corresponding completion dates. The WP is revised accordingly during the Mid-Year
Assessment when the target completion dates of studies for the semester are not met for reasons of
unavailability of data or when such studies are overtaken by events (e.g. enactment of pertinent law). As
such, the Branch recommends the dropping of such studies.
PROCEDURES
1. Guidelines and Process
1.1 Reviews the branch WP.
1.2 Determines possible reasons for non-completion, such as unavailability of data, assess
the chances that the data will be produced or gathered from concerned agencies within
the period.
1.3 If completion for delayed studies is remote, recommend dropping them and replace them
with studies that are more relevant after the quarterly assessments or earlier as the need arises.
If not, adjust the work program deadline to accommodate the delay.
1.4 Informs the PCB of the revisions made to the WP due to the action taken to the delayed
studies and provides copy of revised WP.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Annual Work Program
Technical staff and PCB
Reviewed and approved by the Assistant Chief, Chief of
the Branch and the Planning
and Coordinating Branch (PCB).
OPERATIONS MANUAL Technical Branches
Dropping of Studies in the Annual Work Program Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 43 of 164
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.
3. Process Flow
Technical Branches
Planning and Coordinating
Branch (PCB)
OPERATIONS MANUAL Technical Branches
Dropping of Studies in the Annual Work Program Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 44 of 164
START
Review the Work Program
Determine the reasons for
non-completion
Copy of revised
Work Program
Drop and replace
the study
Inform the PCB of the
changes
END
Are data
available within
reasonable time?
No
Yes
Revise the Work Program
deadline
A
A
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.
4. Process Inputs and Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Approved Branch WP Technical staff and PCB Reviewed and approved by the Assistant Chief, Chief of the
Branch and the PCB.
2 Draft or delayed paper Technical staff Reviewed by the Assistant
Chief and the Chief of the
Branch
3 Draft of new Branch WP Technical staff Reviewed by the Assistant Chief and the Chief of the
Branch
4 Approved revised Branch
WP
Technical staff and PCB Reviewed and approved by the
Assistant Chief, Chief of the Branch and the PCB.
OPERATIONS MANUAL Technical Branches
Dropping of Studies in the Annual Work Program Process
Prepared by:
TERESITA L. SOLOMON Deputy Executive Director
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 45 of 164
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.
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. Guidelines and Process
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.
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 46 of 164
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.
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.
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 47 of 164
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 48 of 164
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.
Files application
DBM issues SARO
Evaluates the
application upon
receipt of complete
documentation
requirements
Evaluate application
Board Members
evaluate and approve
the application
Applicant is notified
in writing of the
denial/disapproval
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
*The FIRB handles processes only up to the issuance of the CES. The next processes are handled by the BIR/BOC, DBM and BTr.
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 49 of 164
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
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.
Evaluates the
application upon
receipt of complete
documentation
requirements
Applicant is notified
in writing of the
denial/disapproval
Evaluates the
application
Designated signatories
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
*The FIRB handles processes only up to the issuance of the CES. The next processes are handled by the BIR/BOC, DBM and BTr.
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 50 of 164
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
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.
Board Members
evaluate and approve
the application
Applicant is notified
in writing of the
denial/disapproval
Designated signatories
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
*The FIRB handles processes only up to the issuance of the CES. The next processes are handled by the BIR/BOC, DBM and BTr.
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 51 of 164
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
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.
4. Process Inputs, Suppliers and Quality Requirements
No
. Input Supplier Quality Requirements
1 Letter-request, signed by
Head of Office or any
authorized official
GOCCs/Commissari
es
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/accomplishments)
report
9 Certification that items for which tax subsidy is sought
shall be used exclusively in
the pursuit of mandated
functions
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 52 of 164
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.
10 Statement under Oath of Investments and Income
therefrom
11 Financial
opinion/endorsement of the Corporate Affairs Group
(CAG) of the Department of
Finance for CAG-monitored GOCCs or Audited Financial
Statement for other GOCCs/
Commissaries
12 Other pertinent documents/information as
may be required by the FIRB
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Tax Subsidy Evaluation Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 53 of 164
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.
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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality
Requirements
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 54 of 164
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.
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
The Chief Tax Specialist
approves the generated
report and instructs for the
appropriate changes
needed, if there’s any
The concerned staff
studies the matter
and consults the
Chief Tax Specialist
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
The Chief Tax Specialist
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 55 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– Technical Assistance on Tax Subsidy Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 56 of 164
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.
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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– FIRB Meeting Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 57 of 164
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.
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality
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
OPERATIONS MANUAL Fiscal Incentives Branch (Fiscal Incentives Review Board Secretariat)
– FIRB Meeting Process
Prepared by:
DEBBIE F. ASISTIO-SY Chief Tax Specialist
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 58 of 164
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.
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. Guidelines and Process
1.1 SRTSB receives the request for technical assistance and checks attached
documents. If complete, informs PCB for the issuance of assignment sheet. If not
complete, advises requestor to submit necessary documents to expedite
evaluation.
1.2 Chief Tax Specialist (CTS) of SRTSB assigns Technical staff to prepare draft
evaluation/response to request for technical assistance based on the guiding
principles stated in the imposition of fees and charges and justifications
submitted.
1.2.1 CTS will set a meeting with Requestor.
1.3 Technical staff submits initial draft evaluation to Supervising Tax Specialist
(STS) for review.
1.4 STS reviews the initial draft and provides comments/insights to the paper.
1.5 Technical Staff revises and integrates comments on the assignment and submits
revised draft to the CTS for review.
1.6 CTS reviews and reflects comments on the revised draft evaluation/response.
1.7 Technical staff revises draft and integrates comments/inputs of the CTS.
1.8 CTS approves the draft evaluation/response to the query on fees and charges and
submits to the PCB for the review of the Executive and Deputy Directors.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
Reviewed and approved by
Division Chief and
Directors.
OPERATIONS 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:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 59 of 164
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.
Technical staff receives query/ request
for technical assistance and checks
attached documents
Technical staff revises paper and integrates
comments of the Chief Tax Specialist
and submits for his/her approval
Technical staff evaluates proposed imposition
of new fees and/or increase in existing fees
and drafts initial response to query or comments
on the proposed imposition/revision of fees
Technical staff submits initial draft to the
Supervising Tax Specialist for review
Supervising Tax Specialist reviews the
initial draft and provides
comments/insights to the paper
Chief Tax Specialist reviews draft and
provides final inputs/corrections
Chief Tax Specialist submits
the final draft
Releases/transmits signed evaluation paper to
requesting NGA and provides copy to SRTSB
Technical staff revises and integrates
comments of the Supervising Tax Specialist
and submits paper to Chief Tax Specialist
Forwards draft response to OED for signature
CTS will set a meeting with requestor
Meeting with the client
3. Process Flow
Special Research and
Technical Services Branch
Planning and Coordinating
Branch
Office of the Executive
Director
START
END
Are the documents
complete?
Technical staff advises client/ requesting fee
collecting agency to submit necessary
documents to expedite evaluation of the same
No
Yes
OPERATIONS 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:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 60 of 164
Returns to the Technical Staff for further
evaluation and integration/finalization Are the drafts
in order?
No
Yes
Reviews the revised draft response to query
and/or comments on request for technical
assistance based on submitted
documents/justifications
A
A
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
Signed by the Executive 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
Reviewed, approved and
signed by the Executive Director
OPERATIONS 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:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 61 of 164
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.
OVERVIEW
The Administrative and Financial Branch (AFB) is responsible for the processing of all Disbursement
Vouchers (DV). AFB ensures that funds are properly disbursed subject to the existence of a lawful and sufficient allotment certified as available by the Budget Officer with proper authorization and approval
by the 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. Guidelines and Process
1.1 The Requesting Branch prepares the DV in accordance with the instructions in 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 Budget and Cash Division (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 Accounting Division (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 DVs, SDs and ORS from the BCD. Checks
completeness of SDs based on the checklist. If incomplete, returns to the party
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 62 of 164
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.
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 DVs, 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 review and
approval.
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.
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 63 of 164
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.
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,
and 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.
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 64 of 164
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Disbursement
Voucher
COA, BIR,
Personnel
Payments are valid and
properly supported with documents as required by
COA signed by authorized
officials and payees.
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 65 of 164
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.
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
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 66 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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.
OPERATIONS MANUAL AFB – Accounting Division
Disbursement Voucher Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 67 of 164
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.
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. Guidelines and Process
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. Files 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.
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 68 of 164
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.
b. The Executive/Deputy Director reviews and signs the TRA and 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
Office of the Executive
Director
START
Prepares Monthly and Annual Alphalist of taxes
withheld
Receives TRA and SDs
Approves of TRA and SDs
END
Remits to BIR through
eFPS of appropriate tax
returns
Receives TRA
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 69 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of Internal Revenue Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 70 of 164
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.
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. Guidelines and Process
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.
OPERATIONS MANUAL AFB – Accounting Division
Remittance of Premiums and Loans to Regulatory Agencies Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 71 of 164
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
Remits to appropriate
regulatory government agencies (GSIS, PHIC and
Pag-IBIG)
Receives official receipt
For record keeping
END
OPERATIONS MANUAL AFB – Accounting Division
Remittance of Premiums and Loans to Regulatory Agencies Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 72 of 164
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.
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. Guidelines and Process
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.
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 73 of 164
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 74 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Accounting Division
Remittance to the Bureau of the Treasury Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 75 of 164
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.
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. Guidelines and Process
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
Disbursement Vouchers attached to 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 in the appropriate books of accounts:
a. General Journal (GJ)
b. Cash Receipts Journal (CRJ)
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 76 of 164
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.
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.
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 77 of 164
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.
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
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 78 of 164
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.
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Financial
Statements
COA, DBM Accurate Financial
Statements with
supporting schedules
approved by authorized
officials.
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 79 of 164
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.
3. Process Flow
3.1 Journal Entry Voucher (JEV)
Budget and Cash Division
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
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 80 of 164
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.
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
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 81 of 164
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.
Reviews and approves
Financial Statements
3.3 Financial Statements Preparation
Accounting Division
Office of the Executive
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
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 82 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Output Supplier Quality Requirements
1 Report of
Collections 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
OPERATIONS MANUAL AFB – Accounting Division
Preparation of Financial Statements Process
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 83 of 164
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.
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. Guidelines and Process
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 review and approval.
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.
OPERATIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 84 of 164
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.
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 85 of 164
8 March 2018
30 October 2017
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.
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
Processes and approves
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
OPERATIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: Page: 86 of 164
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.
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
Processes and approves
ORS and supporting
documents
Reviews and approves PO/SO and
supporting documents
Reviews and approves
PO/SO and
supporting documents
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
OPERATIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 87 of 164
8 March 2018
30 October 2017
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Procurement of Supplies, Materials and Equipment Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 88 of 164
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.
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. Guidelines and Process
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, 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Goods and services
comply with agreed
specifications
NTRC Personnel Quality goods and services
OPERATIONS MANUAL AFB – Administrative Division
Quality Control of Procured Goods and Services Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 89 of 164
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.
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Quality Control of Procured Goods and Services Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 90 of 164
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.
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. Guidelines and Process
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) stock card 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 Property Officer issues the supplies on-stock and the requesting division/branch
acknowledges receipt of supplies by signing the RIS.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Requisition and Issue
Slip
Requesting Division Accurate listing of issued
supplies duly acknowledged
by the recipient.
OPERATIONS MANUAL AFB – Administrative Division
Issuance of Office Supplies Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 91 of 164
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.
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Requisition and Issue
Slip Form
Requesting Division Approved and accurate
listing of supplies requested
START
END
A
Supplies
available?
Yes
No
A
OPERATIONS MANUAL AFB – Administrative Division
Issuance of Office Supplies Process Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 92 of 164
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.
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. Guidelines and Process
1.1 The Chief Administrative Officer (CAO) 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 CAO 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 CAO.
1.5 The CAO 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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.
OPERATIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 93 of 164
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.
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
Administrative
Division
Accounting Division
AFB Proper
Office of the Executive
Director
START
Approved RPCPPE and
IIRUP/RCPI
END
OPERATIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 94 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Inventory of Properties and Office Supplies Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 95 of 164
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.
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 at least seventy percent (70%) of the total amount, the SDO may 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Petty Cash Fund NTRC Designated
Buyer
Amount replenished in the
petty cash fund is equivalent
to the amount liquidated.
OPERATIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 96 of 164
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.
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
OPERATIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 97 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
Budget and Cash
Division
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
OPERATIONS MANUAL AFB – Administrative Division
Petty Cash Fund Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 98 of 164
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.
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. Guidelines and 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 if necessary, 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Functional
Properties/Plants and
Equipment
NTRC Personnel Serviceable and Useful
OPERATIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 99 of 164
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.
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
Acceptance Report and
Waste Material Report
(if any)
Submits Inspection and
Acceptance Report and
Waste Material Report
(if applicable)
3. Process Flow
Repair and
Maintenance
Officer
SDO/
Administrative
Division
Inspector/
COA Resident
Auditor
START
Repaired Equipment
END
OPERATIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 100 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Repair and Maintenance Management Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 101 of 164
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.
OVERVIEW
The Administrative Division is responsible for the messengerial work to various individuals, private
companies, government agencies and other entities.
PROCEDURES
1. Guidelines and 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Receiving Copy/Receipt
of Delivery
Requesting Party Accuracy of Details
OPERATIONS MANUAL AFB – Administrative Division
Transmittal of Documents Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 102 of 164
1
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.
Returns the Receiving
Copy/Receipt of Delivery to
the Requesting Division
Delivers Items/Documents
3. Process Flow
Requesting
Division
Administrative
Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – Administrative Division
Transmittal of Documents Process
Prepared by:
ELIZABETH MIRIAM L. PAREDES Chief, Administrative Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 103 of 164
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.
OVERVIEW
The Cashier accepts all payments coming from sale of NTRC Tax Research Journal and Order of
Payment (OP).
PROCEDURES
1. Guidelines and Process
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) and lists of Deposit Collection 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, the
Cashier prepares the RCD in four copies and sign the same.
f. The Cashier signs and 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
No. Output Client 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
3 Report of Collections
and Deposits
Accounting Division Accurate and complete
schedule and summary of
collections
OPERATIONS MANUAL AFB – Budget and Cash Division
Collection Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 104 of 164
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.
3. Process Flow
Accounting Division
Budget and Cash
Division
4. Process Inputs, Supplier and Quality Requirements
No. Output Client 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
OPERATIONS MANUAL AFB – Budget and Cash Division
Collection Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 105 of 164
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.
OVERVIEW
The preparation of check ensures that all payments such as utilities, salaries, remittances, insurance and
other payables due are paid accordingly.
PROCEDURES
1. Guidelines and Procedures
1.1 The Disbursing Officer (DO)/ADAS II prepares the check/Authority to Debit Account
(ADA) as follows:
a. Receives the approved 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 DO 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 review and
approval.
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 DO releases payment to the appropriate payee, and
prepares Report of Checks Issued (RCI).
i. For approved ADA, the DO submits the ADA to LandBank of the Philippines for processing and prepares RADAI and RCI for completed ADA.
j. The DO maintain the Disbursement Records of all payments done.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL AFB – Budget and Cash Division
Preparation of Checks / Authority to Debit Account Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 106 of 164
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.
3. Process Flow
Budget and Cash Division
Office of the Executive
Director
4. Process Inputs, Suppliers and Quality Requirements
No. Output Supplier Quality Requirements
1 Disbursement
Voucher and SDs
AD and Requesting
Division
Claims for payment are valid
and complete with complete supporting documents
START
Preparation of
check/LDDAP-ADA based
on approved DV, ORS
and supporting documents
Certifies checks/ADA
DO releases check to
payee/s
END
Countersigns checks/ADA
OPERATIONS MANUAL AFB – Budget and Cash Division
Preparation of Checks / Authority to Debit Account Process
Prepared by:
CECILIA V. SALVATIERRA Chief, Budget and Cash Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 107 of 164
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.
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. Guidelines and 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.
OPERATIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 108 of 164
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Appointment CSC
GSIS
COA New Employee
Complete documents for
appointment
OPERATIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 109 of 164
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.
Submits Letter of
Regret
Conducts initial screening and
facilitates written
examination
Contacts qualified
applicants for
interview
Prepare appointment
papers
Schedules 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?
OPERATIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 110 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Personal Data Sheet
(PDS) and credentials
Applicant Complete recruitment
documents
2 Employment Requirements such as
clearances, medical
certificate, neuro-psychiatric result
Newly-Hired Applicant
Complete and authenticated requirements
OPERATIONS MANUAL AFB – HR Division
Recruitment, Selection and Placement Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 111 of 164
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.
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. Guidelines and Procedures
1.1 In-House Seminar
1.1.1 The HRD issues memorandum for submission of training
recommendations/suggestions.
1.1.2 Prepares a summary of training recommendations/suggestions from branches and
schedules a meeting for the Personnel Development Committee (PDC).
1.1.3 Collates and submits recommendations of the PDC for approval of the Executive
Director.
1.1.4 HRD prepares a Career Development Plan after the approval of the Executive Director.
1.1.5 Coordinates with possible resource persons and schedules of the seminar.
1.1.6 Issues memorandum for scheduled seminar.
1.1.7 Facilitates the seminar (venue arrangement, power-point, sound system,
attendance sheet, et al.)
1.1.8 Updates the training profile of employees who attended the seminar.
1.2 Seminar to be Conducted by Other Agencies
1.2.1 Receives invitation from other agencies.
1.2.2 Recommends to the Executive Director the name of employee/s who will attend the seminar.
1.2.3 Receives the recommendation from the Executive Director and notifies the
employee/s who will attend the seminar.
1.2.4 Coordinates with the Administrative Division for preparation of Special Order.
1.2.5 Coordinates with the sponsor office with regard to the confirmation of registration
and payment of seminar fee.
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 112 of 164
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.
1.2.6 Submits registration form and payment.
1.2.7 Upon the return of the participant from the seminar, copy of the certificate of
attendance will be submitted to the HRD.
1.2.8 The HRD updates the training profile of the employee and files the certificate in
the employee’s 201 file.
1.3 Foreign Scholarship Grant
1.3.1 The HRD receives the invitation from foreign agencies or memorandum
from the DOF.
1.3.2 Prepares memorandum for Executive Director’s approval.
1.3.3 The Executive Director approves and signs the memorandum and returns it
to the HRD.
1.3.4 HRD finalizes and disseminates the memorandum to all branches for
nomination to the scholarship.
1.3.5 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.
1.3.6 The PDC screens nominees and prepares recommendation for the
Executive Director.
1.3.7 Upon approval of the Executive Director, the Personnel Officer informs the
nominee and requires him/her to prepare a resume.
1.3.8 Prepares and submits endorsement letter to the DOF with required
documents. DOF interviews the nominee.
1.3.9 If approved by the DOF, HRD submits the endorsement letter to the
sponsoring agency.
1.3.10 If the nominee is accepted, HRD prepares Request for Travel Authority
to DOF.
1.3.11 Upon receipt of the Travel Authority, HRD assists the scholar in other
requirements.
1.3.12 Provides copy of Travel Authority to AD, COA, and Administrative
Division for issuance of Travel Order.
1.3.13 HRD prepares Scholarship Service Contract and furnishes copy to the
scholar, AD and COA.
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 113 of 164
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.
1.3.14 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.
1.3.15 HRD updates his/her training profile, files the certificate in his/her 201
file and schedules for an echo seminar.
1.3.16 Submits report of foreign scholarship to the Office of the President.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 114 of 164
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.
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
Office of the Executive
Director
START
END
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 115 of 164
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.
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
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 116 of 164
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.
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
Administrative Division
Approves
Travel Order
Approves and signs the
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
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 117 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
Learning and Development Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 118 of 164
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.
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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Summary List of
Performance
Ratings
Executive Director
and AO 25
Secretariat
Timely submission of
Summary Report
OPERATIONS MANUAL AFB – HR Division
Performance Ratings Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 119 of 164
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.
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 IPCR Technical Branches
and AFB
Timely and accurate IPCR
START
END
OPERATIONS MANUAL AFB – HR Division
Performance Ratings Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 120 of 164
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.
OVERVIEW
The objective of processing of payroll is to ensure timely and accurate processing of employee’s
compensation. 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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Payroll and Voucher NTRC Officials and Personnel, Budget
and Cash Division,
and Accounting
Division
Timely and accurate computation of salary
OPERATIONS MANUAL AFB – HR Division
Payroll Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 121 of 164
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.
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
payroll and endorses to the
Budget and Cash Division
for Obligation Request and
Status (ORS)
Approves and signs the
payroll and endorses to the
Budget and Cash Division
for payment processing
3. Process Flow
HR Division
Budget and Cash
Division
Accounting Division
Chief Administrative
Officer
START
Verifies the daily time
records for the computation
of absences and undertimes
END
OPERATIONS MANUAL AFB – HR Division
Payroll Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 122 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
Payroll Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 123 of 164
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.
OVERVIEW
The 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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 ARA, Form A,
Form B, Form C,
Form D, and Form
E
GSIS Updated Employees’
Database in GSIS
OPERATIONS MANUAL AFB – HR Division
Submission of Agency Remittance Advice to the GSIS Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-002 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 124 of 164
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.
Acknowledges receipt of the
ARA form
Updates the employees’
record and notifies the AAO
3. Process Flows
HR Division
GSIS Membership
Coordinator
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
Submission of Agency Remittance Advice to the GSIS Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 125 of 164
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.
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 in 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. Guidelines and Process
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 addressed 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 RAI, RA, and RS CSC Complete and timely
submission of reports
OPERATIONS MANUAL AFB – HR Division
CSC Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 126 of 164
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.
3. Process Flows
HR Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
CSC Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 127 of 164
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.
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. Guidelines and Process
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
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 CES Reports CESB Timely submission of reports
OPERATIONS MANUAL AFB – HR Division
CESB Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 128 of 164
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.
3. Process Flows
HR Division
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – HR Division
CESB Report Process
Prepared by:
LORELLI D. VILLAFLORES Chief, Human Resource Division
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 129 of 164
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.
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. The 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. Guidelines and Process
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 will be 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.
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 130 of 164
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.
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Updated Website
Contents
NTRC Personnel
and External Users
Accurate and up-to-date
revisions to website contents and active links to external
sources.
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 131 of 164
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.
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
Office of the Executive
Director
Website Committee
IT Unit
START
END
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 132 of 164
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.
Prepares the updates for
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
Office of the Executive
Director
Website Committee
IT Unit
START
END
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 133 of 164
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.
Prepares the updates for
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
Planning and
Coordinating Branch
Website Committee
IT Unit
Is it available
online?
END
No
Yes
START
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 134 of 164
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.
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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.
OPERATIONS MANUAL AFB – IT Unit
Website Administration Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 135 of 164
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.
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. Guidelines and Process
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.
OPERATIONS MANUAL AFB – IT Unit
GovMail Account Management Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 136 of 164
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.
Edits 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
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
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?
OPERATIONS MANUAL AFB – IT Unit
GovMail Account Management Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 137 of 164
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.
Instructs the employee to
back-up the important
e-mail messages
3.2 Delete GovMail Account
HR Division
IT Unit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – IT Unit
GovMail Account Management Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 138 of 164
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.
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. Guidelines and 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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Successful Troubleshooting
NTRC Personnel Restoration of operational functionality of Computer
Hardware and/or Software
OPERATIONS MANUAL AFB – IT Unit
Troubleshooting Management Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 139 of 164
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.
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
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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?
OPERATIONS MANUAL AFB – IT Unit
Troubleshooting Management Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 140 of 164
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.
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. Guidelines and Process
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.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Disseminated
memorandum and
other documents
through e-mail
NTRC Personnel Immediate and cost-effective
distribution and
dissemination of
information.
OPERATIONS MANUAL AFB – IT Unit
Email Dissemination Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 141 of 164
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.
Submits for dissemination
and instructs who will be
the recipients of the e-mail
3. Process Flow
Office of the Executive
Director
HR Division
IT Unit
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
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
OPERATIONS MANUAL AFB – IT Unit
Email Dissemination Process
Prepared by:
ABRAHAM P. SOLOMON Computer Maintenance Technologist III
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 142 of 164
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.
OVERVIEW
The objective of library process is to provide guidance and assist researchers in their use of library
resources. It also provides significant collection of books and other printed materials related in taxation,
statistics, economics, finance and other related fields.
PROCEDURES
1. Guidelines and Process
1.1 The borrower secures “Permit to Use the Library” from the Personnel Division.
1.2 The borrower presents permit and/or letter request to the Librarian.
1.3 The Librarian assists the borrower in their use of library resources.
1.4 The Librarian files copy of permit and/or letter of request and maintains the
record.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Provide library
services
NTRC Officials and
Employees,
Researcher
Significant collections of
books and other printed
materials related in taxation,
statistics, economics, finance
and other related fields
OPERATIONS MANUAL AFB – Library
Library Process
Prepared by:
EMELITA A. NAVOR Librarian I
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 143 of 164
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.
Issues necessary permit
Presents permit and/or letter
request to the Librarian
3. Process Flow
Borrower
Personnel Division
Library
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Permit and/or letter request
Researcher Approved authorization slip
START
Secures “Permit to Use
the Library” from
the Personnel Division
END
Files copy of permit and/or
letter of request and
maintains the record
Assists the borrower in their
use of library resources
OPERATIONS MANUAL AFB – Library
Library Process
Prepared by:
EMELITA A. NAVOR Librarian I
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 144 of 164
Permit to Use
the Library
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.
OVERVIEW
Dental services is responsible in maintaining a healthy mouth, teeth, and gum. It also provides dental
care awareness to prevent dental problems that may diminish quality of life and medical complication
PROCEDURES
1. Guidelines and Process
1.1 The Dental Officer interviews the patient for the complaint.
1.2 The Dental Officer conducts dental analysis to determine the symptoms and/or
causes of the complaint.
1.3 The Dental Officer conducts dental procedures based on the dental analysis.
1.4 The Dental Officer issues medicine and/or prescription, if necessary.
1.5 The Dental Officer records the patient’s dental information in the logbook.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Logbook of patient’s
information
NTRC Personnel Complete dental services
OPERATIONS MANUAL AFB – Medical and Dental Unit
Dental Services Process
Prepared by:
ERNESTO S. APARENTE Dentist II
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 145 of 164
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.
3. Process Flow
Dental Officer
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Request for dental
services
NTRC Officials and
Employees
Ensure that dental service
are of high quality
START
Interviews the patient for
the complaint
OPERATIONS MANUAL AFB – Medical and Dental Unit
Dental Services Process
Prepared by:
ERNESTO S. APARENTE Dentist II
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 146 of 164
END
Conducts dental analysis to
determine the symptoms
and/or causes of the
complaint
Conducts dental procedures
based on the dental analysis
Issues medicine and/or
prescription, if necessary
Records the patient’s dental
information in the logbook
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.
OVERVIEW
The Medical and Dental Unit is responsible in maintaining the supply of medicine. The Medical and
Dental Unit ensures that basic medicines and dental supplies are available.
PROCEDURES
1. Guidelines and Process
1.1 The employee requests for basic medicine.
1.2 Medical Officer checks the availability of medical supplies for verification of
stock on-hand. If supplies are available, Medical Officer issues the requested
medicine. If out-of-stock, medical officer prioritizes the unavailable medicine
supplies.
1.3 The Medical Officer issues the medical supplies on-stock and the employee
acknowledges receipt of medicine.
2. Process Outputs, Clients and Quality Requirements
No. Output Client Quality Requirements
1 Report of Medicine
Issuance
Administrative
Division
Complete and accurate
report of issuance
OPERATIONS MANUAL AFB – Medical and Dental Unit Issuance of Medicine Process
Prepared by:
ERNESTO S. APARENTE Dentist II
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 147 of 164
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.
3. Process Flow
NTRC Officials and
Employees
Medical Officer
4. Process Inputs, Suppliers and Quality Requirements
No. Input Supplier Quality Requirements
1 Request of medicine NTRC Officials and
Employees
Ensure that medicine issued
are of high quality and not expired
START
The employee requests
for basic medicine
END
Issues the medical
supplies on-stock
Checks the availability
of medical supplies for
verification of stock
on-hand
OPERATIONS MANUAL AFB – Medical and Dental Unit Issuance of Medicine Process
Prepared by:
ERNESTO S. APARENTE Dentist II
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 148 of 164
Supplies
available?
No
Yes
Prioritizes the unavailable
medicine supplies
Acknowledges receipt
of medicine
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.
Purpose
The purpose of this procedure is to ensure that all documents needed for the Quality Management System
(QMS) are kept up-to-date and are readily available for use by those who need them.
Scope
This procedure applies to all internal and external documents identified by the NTRC as required by the QMS.
Definition of Terms
Document
Information and its supporting module. The medium can be paper, magnetic, electronic, or optical computer disc, photograph or a
combination thereof.
Internal Document A document generated by the NTRC.
External Document A document received by the NTRC from external sources.
Uncontrolled Copy A document copy not subject to further document control after it is issued.
Document Masterlist A list that identifies the documents required by the QMS.
Responsibilities
Quality Management
Representative
Reviews and approves documents included in the Quality Manual;
approves the distribution of external documents.
Chief of Branch
Reviews and approves internal documents needed by his/her Branch,
process or function; approves the distribution of copies of external
documents pertaining to his/her process or function.
Document Central
Controller
Ensures that the controls provided in this procedure are effectively implemented throughout the NTRC.
Maintains the Central Document Masterlist, listing all the controlled
documents of the NTRC.
Branch Document
Controller
Ensures that documents needed by the Branch are properly maintained and are readily available.
Maintains the Branch Document Masterlist, listing all the controlled
documents held by the Branch.
Document Originator Prepares draft of new or revised internal document;
Receives new or revised external document from source.
Document Copyholder Receives new or revised documents from Document Controller or
Branch Document Controller, and maintains copies.
OPERATIONS MANUAL Record Management Improvement Committee
Control of Documents
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 149 of 164
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.
PROCEDURES
1. Guidelines and Process
1.1 New or Revised Internal Branch Documents
1.1.1 The OED identifies the need to create/revise internal document.
1.1.2 The Document Originator (DO) submits the new/revised internal document through
memo on Document Creation/Change to Branch Document Controller (BDC) for
corresponding action/ review and approval.
1.1.3 The ED provides comment to the documents for final review and approval.
1.1.4 The DO submits the final document for approval/signature through routine slip.
1.1.5 The BDC of ED forwards the approved document to the BDC of the Records Officer.
1.1.6 The Records Officer (RO) registers the document prior to distribution to the BDC and
DO, and the DO updates the Document Masterlist.
1.1.7 The RO distributes the documents such as circulars, memorandum, plans and program,
manuals, publication and forms.
1.1.8 The BDC receives the certified true copies of the approved documents from the ROs.
1.2 New or Revised External Branch Documents
1.2.1 The DO receives the external document, identifies the recipient/document copy holder
via routine slip and then forwards to BDC for recording in the logbook before
forwarding to copy holder.
1.2.2 The BDC forwards the external document to Chief Tax Specialist of the Branch
identified as a copy holder for receiving in the logbook.
1.2.3 The Chief Tax Specialist of the Branch instructs the BDC to retrieve obsolete copies
if there is a need to update.
1.2.4 The concerned personnel maintains the document according to records control
procedure.
OPERATIONS MANUAL Record Management Improvement Committee
Control of Documents
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 150 of 164
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.
Identifies the need to
create/revise internal
document
The Executive Director provides
comment to the
documents for final
review and approval
Submits the final
document for
approval/signature
through routine slip
The Branch Document
Controller of OED
forwards the approved
document to the BDC
of the Records Officer
Submits the
new/revised internal
document through
memo on Document
Creation/Change to
BDC for
corresponding action/
review and approval
Registers the
document prior to
distribution to the
BDC and DO, and the DO updates the
Document Masterlist
Distributes the
documents such as circulars,
memorandum, plans
and program, manuals,
publication and forms
Receives the certified
true copies of the
approved documents
from the ROs
2. Process Flow
2.1 New or Revised Internal Branch Documents
Office of the
Executive Director
Document Originator
(DO)
Records Officer (RO)
Branch Document
Controller (BDC)
OPERATIONS MANUAL Record Management Improvement Committee
Control of Documents
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 151 of 164
START
END
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.
Forwards the external
document to Chief Tax
Specialist of the branch
identified as a copy holder
for receiving in the logbook
2.2 New or Revised External Branch Documents
Document Originator
Branch Document
Controller
Technical Branches
START
Receives the external
document
END
The concerned personnel
maintains the document
according to records control
procedure
The Chief Tax Specialist of
the Branch instructs the
BDC to retrieve obsolete
copies if there is a need to
update
OPERATIONS MANUAL Record Management Improvement Committee
Control of Documents
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 152 of 164
Identifies the
recipient/document copy
holder via routine slip
Forwards the external
document to BDC for recording in the logbook
before forwarding to copy
holder
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.
Purpose
The purpose of this procedure is to ensure that all records generated by the quality management system are
properly maintained and are readily available for use by those who need them.
Scope
This procedure applies to records required by ISO 9001 as well as records identified by the organization as required for the effective management and control of processes.
Definition of Terms
Record
A document stating results achieved or providing evidence of
activities performed.
Records can be used to document traceability and to provide evidence
of verification, preventive action, and corrective action. Generally,
records need not be under revision control (Document Control Procedure)
Records may use different media, including paper, magnetic, electronic or optical computer disc, photograph or a combination
thereof.
Active Records
Records that are currently being maintained, used and controlled.
These records are normally kept in desk/workstation drawer or nearby filing cabinets, shelves or racks for easy access and retrieval.
Inactive Records
Records that are very rarely or no longer referred to, and which must
be transferred to a cheaper place (e.g. the Agency’s Record Center).
These records have already served their purpose but must be kept just the same for legal requirements or some compelling reasons. They are
only destroyed the moment their retention periods have expired.
Obsolete Records Records whose retention periods have expired and which are no longer needed.
File
A cabinet with records in it; a folder containing records; a collection
of papers involving a specific name or topic; a class of records in a
separate group or series of filing drawers.
Filing System
A plan of identifying, arranging and finding records. Filing systems
may be alphabetical, numerical, chronological, or functional subject-
alphabetic classification system (FSACS).
Records Masterlist A list that identifies the records needed and maintained for the QMS.
Records Disposition
Schedule
A listing of records series by organization showing, for each records
series, the period of time it is to remain in the office area, in the storage
(inactive) area, and its preservation or destruction.
Retention Period
Refers to the specific period of time established and approved by the National Archives of the Philippines as the life span of records, after
which they are deemed ready for permanent storage or destruction.
Period of time when records must be kept, usually stated in terms of
number of months or years, but sometimes expressed as contingent
upon the occurrence of an event such as employee termination,
contract closure, project completion, etc.
OPERATIONS MANUAL Record Management Improvement Committee
Control of Records
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 153 of 164
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.
Responsibilities
Quality Management
Representative
Reviews and approves the records retention schedule for records
pertaining to mandatory procedure on control of documents, control
of records, internal audit, corrective action and preventive action.
Unit Manager
Reviews and approves the records retention schedule for records
pertaining to his process or function. (At the minimum, in accordance
with RMAO.)
Unit Records Custodian
Classifies records needed by his function or process; recommends retention periods for these records.
Maintains active files needed by his function or process; turns-over inactive records to the Records Center, as needed; disposes records in
his area.
Ensures that records needed by the Unit are properly maintained and
are readily available.
Maintain the Unit’s Record Retention Schedule and Record Masterlist, listing all the records held by the Unit.
Records Officer
Maintains the inactive records turned over to the Records Center;
disposes obsolete records in the Records Center.
Maintains the Records Center’s Record Masterlist.
Ensures that the controls provided in this procedure are effectively implemented throughout the Agency.
Maintains the Central Records Retention Schedule
OPERATIONS MANUAL Record Management Improvement Committee
Control of Records
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 154 of 164
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.
PROCEDURES
1. Guidelines and Process
1.1 The Unit Records Custodian identifies the records series and determines the record value and
retention period, in coordination with the Unit Document Controller.
1.2 The Unit Document Controller updates the Records Disposition Schedule.
1.3 The Unit Manager approves the Records Disposition Schedule.
1.4 The Document Controller updates the Central Records Disposition Schedule.
1.5 The Unit Records Custodian creates and labels the files as needed.
1.6 Then he/she sets up and labels active records storage location as needed.
1.7 He/She will maintain the files of active records in conjunction with his function or process and maintains the Records Masterlist.
1.8 He/She turns over files of inactive records to the Records Center following the retention schedule, using the Turnover list and Disposal Authorization.
1.9 The Unit Manager approves the turnover of files.
1.10 The Records Officer sets up and labels inactive storage locations as needed.
1.11 Then he/she receives inactive files for storage and maintains the Masterlist of Records.
1.12 He/She also implements the disposition of records following the retention schedule.
1.13 The Unit Records Custodian/ Records Officer disposes records in his area following the
retention schedule, using the Turnover List and Disposal Authorization; updates the Masterlist
of Records.
1.14 The Unit Manager approves the disposal of files
OPERATIONS MANUAL Record Management Improvement Committee
Control of Records
Prepared by:
VENCHITO P. SALVADOR
Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 155 of 164
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.
Identifies the records
series and determines
the record value and
retention period
Maintains active
records and turnovers
inactive records
Approves the
Turnover List and
Disposal
Authorization
Updates the Records
Disposition Schedule
Disposal of records
Approves the Records
Disposition Schedule
Approves the Records
Disposition Schedule
Maintains inactive
records
No
Yes
2. Process Flow
Unit Records
Custodian
Unit Document
Controller
Unit Manager
Document
Controller
Records Officer
OPERATIONS MANUAL Record Management Improvement Committee
Control of Records
Prepared by:
VENCHITO P. SALVADOR Assistant Chief, AFB
Approved by:
TRINIDAD A. RODRIGUEZ
Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 156 of 164
START
END
Records Disposition
Schedule
Are Disposal
Authorization
approved?
Records Disposition
Schedule
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.
Purpose
The purpose of this procedure is to verify whether the QMS conforms to the planned arrangements, to the
requirements of ISO 9001 and the QMS requirements established by the NTRC, and is effectively implemented and maintained.
Scope
This procedure applies to the NTRC’s core and support processes included in the QMS scope.
Definition of Terms
Audit
Systematic, independent and documented process for obtaining audit
evidence and evaluating it objectively to determine the extent to which
audit criteria are fulfilled.
Audit Program A set of one or more audits planned for a specific time frame and
directed towards a specific purpose.
Audit Plan Description of the activities and arrangement for an audit.
Audit Scope Extent and boundaries of an audit.
Audit Criteria A set of policies, procedures or requirements
Audit Evidence Records, statements of fact or other information which are relevant to
the audit criteria and verifiable.
Audit Findings
Results of the evaluation of the collected audit evidence against audit criteria.
Findings include conformities, non-conformities and
observations/opportunities for improvement.
Audit Conclusion Outcome of an audit provided by the audit team after consideration of
the audit objectives and all audit findings.
Audit Client NTRC or person requesting an audit. This may be Top Management, the QMR, another government agency, other interested stakeholder.
Auditee NTRC or person being audited.
Auditor Person with the demonstrated personal attributes and competence to
conduct an audit.
Audit Team One or more auditors conducting an audit, supported if needed by technical experts.
Technical Expert Person who provides specific knowledge or expertise to the audit
team. A technical expert does not act as an auditor in the audit team.
Non-conformity Non-fulfillment of a requirement.
Opportunity for
improvement
An area of the QMS which currently fulfills the requirement but which
may be further enhanced to prevent a possible non-conformity.
OPERATIONS MANUAL Internal Quality Audit Committee Internal Quality Audit Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 157 of 164
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.
Responsibilities
QMR
Reviews and approves the annual audit programme.
As audit client, identifies priority areas of the QMS which will be the focus of the audit programme.
Internal Quality Audit
(IQA) Chairman
Plans and manages the audit programme; coordinates the audit
programme with the audit client and the QMR.
IQA Team Leader
Plans and manages audits assigned to him; coordinates audit plans with the auditee.
Conducts audits assigned to him/her.
IQA Team Member Conducts audits assigned to him/her.
Auditee Provides audit evidence to the IQA Team; responds to audit findings
as needed.
PROCEDURES
1. Guidelines and Process
1.1 The IQA Chairman schedules the different audits for the year; determines the audit objectives,
scope and applicable criteria; identifies the audit team leader and members per audit.
1.2 The QMR approves the audit programme.
1.3 The IQA Chairman evaluates candidate auditors. He then maintains the directory of auditors,
and identifies auditor training needs; coordinates with Personnel Management on training and
development requirements.
1.4 The IQA Team prepares the audit plan; Prepares audit checklists.
1.5 The IQA Team Leader coordinates audit arrangements with the auditee.
1.6 The IQA Team gathers audit evidence and evaluates them against the audit criteria.
1.7 The IQA Team prepares the reports on audit findings and conclusions.
1.8 Auditee prepares and implements corrective actions on non-conformities, if any.
1.9 The IQA Team conducts follow-up audits, if needed.
1.10 The QMR and IQA Team reviews audit results and status of follow-up audits.
1.11 The QMR, Management Team and Auditee review audit results and status of corrective
actions.
OPERATIONS MANUAL Internal Quality Audit Committee Internal Quality Audit Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 158 of 164
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.
Plans the audit programme
Manages the auditor pool
Prepares the audit plan
and audit checklist
Approves the audit
programme Reviews audit results and
status of corrective actions
with the Management Team
and Auditees
The IQA Team Leader
coordinates the audit
arrangements with the auditees
Conduct audits, gather audit
evidences and evaluates them
against the audit criteria
Prepares the report on audit
findings and conclusions
Receives the audit findings
Prepares and implements
corrective actions on non-
conformities, if any
Reviews audit results and
status of follow-up audits
with the QMR
Conducts follow-up audits,
if needed
Assesses the competence of the
auditors and evaluates if there’s
a necessity to conduct further
trainings and workshops to
assure the efficient and effective
conduct of audit
Issues Request for Action on
nonconformities (refer to
Corrective Action Procedure)
2. Process Flow
Internal Quality
Audit (IQA)
Chairman
Quality
Management
Representative
IQA Team
Auditee
START
END
OPERATIONS MANUAL Internal Quality Audit Committee Internal Quality Audit Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 159 of 164
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.
Purpose
The purpose of this procedure is to ensure that products and services that do not conform to requirements are
controlled to prevent their unintended use or delivery, or if already delivered, to ensure that appropriate remedies are effectively taken.
Scope
This procedure applies to the products and services provided by the Agency to its Clients included in the
Agency’s quality management system.
Definition of Terms
Nonconforming
product / service
Products or services that do not fulfill requirements.
Products may include physical items, as well as reports and other
documents prepared and released in conjunction with service delivery.
Initial Disposition
Action taken to contain the nonconforming product//service and minimize its immediate effect. This may include putting the
nonconforming product on hold and setting it aside, or, temporarily
discontinuing service delivery.
Final Disposition
Action taken to correct the nonconforming product/service, to make it conform to requirements or otherwise prevent its unintended use or
delivery. This may include revision or updating of nonconforming
products, or redoing the service.
Concession
Permission to use or release a product or deliver a service that does not conform to specified requirements.
A concession is generally limited to the delivery of a product that has nonconforming characteristics within specified limits for an agreed
time or quantity to that product.
Corrective Action
Action to eliminate the cause of a detected nonconformity
(nonconforming product/service) or other undesirable situation, and prevent recurrence.
OPERATIONS MANUAL Internal Quality Audit Committee
Control of Nonconforming Products/Services Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 160 of 164
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.
Responsibilities
Unit Staff Identify nonconforming product/service and take appropriate action.
Unit Manager Review nonconforming product/service situation and determine how
it may be effectively resolved.
Agency Head Authorize actions involving high levels of risk to the Agency.
PROCEDURES
1. Guidelines and Process
1.1 The Branch Staff determines nonconforming product/service and receives client feedback on
nonconforming product/service.
1.2 They isolate nonconforming product/service, and/or temporarily stops process/service
delivery, following the Control of Nonconformity Matrix.
1.3 The Branch Staff provides initial response to the non-conformity/ client feedback, as needed.
1.4 The Chief of Branch/Executive Director reviews the nonconforming product/service situation
and approves final disposition.
1.5 The Branch Staff obtains product concession, corrects nonconforming product, archives
product, or adjusts or revise process/service delivery following the Control of Nonconformity
Matrix and provides final response to client feedback, as needed.
1.6 The Branch Staff provides final response to client feedback, as needed.
1.7 The Branch Staff prepares a Request for Action.
OPERATIONS MANUAL Internal Quality Audit Committee
Control of Nonconforming Products/Services Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 161 of 164
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.
Identifies nonconforming
product/service Applies corrective action
Determines and applies final
disposition
2. Process Flow
Branch Staff
Chief of Branch/
Executive Director
END
START
Determines and applies
initial disposition
OPERATIONS MANUAL Internal Quality Audit Committee
Control of Nonconforming Products/Services Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 162 of 164
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.
Purpose
The purpose of this procedure is to ensure that causes of detected nonconformities are eliminated in order to
prevent recurrence.
Scope
This procedure applies to nonconformities found in the implementation of the QMS.
Definition of Terms
Nonconformity Non-fulfillment of a requirement.
Corrective Action Action to eliminate the cause of a detected nonconformity or other
undesirable situation and prevent recurrence.
Responsibilities
Chief of Branch Ensures that actions are taken without undue delay to prevent the
recurrence of nonconformities.
Branch Staff Conducts root cause analysis, develops, plans and implements
corrective actions.
QMR
Ensures the provision of resources for the implementation of
corrective actions.
Reviews the status and effectiveness of corrective actions.
PROCEDURES
1. Guidelines and Process
1.1 The Chief of the Branch receives and reviews the Request for Actions and identifies concerned
staff who will be involved in corrective action.
1.2 The Branch Staff conducts root cause analysis.
1.3 The Branch Staff assesses the risks of possible recurrence of the nonconformity.
1.4 The Branch Staff develops, plans and recommends corrective actions.
1.5 The Chief of Branch approves the corrective actions.
1.6 The Branch Staff implements corrective actions.
1.7 The Chief of the Branch/QMR review the implementation status and evaluates the
effectiveness of corrective actions.
OPERATIONS MANUAL Internal Quality Audit Committee
Corrective Action Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 163 of 164
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.
Reviews nonconformity
Reviews effectiveness of the
corrective action taken
Determines the cause of
nonconformity
2. Process Flow
Chief of Branch
Branch Staff
END
START
Evaluates the need for
action to prevent recurrence
OPERATIONS MANUAL Internal Quality Audit Committee
Corrective Action Procedure
Prepared by:
GRACE A. MANALO Chief, Accounting Division
Approved by:
TRINIDAD A. RODRIGUEZ Executive Director
Code: NTRC-QMS-OM-04 Revision No.: 3 Effectivity Date: 8 March 2018 Page: 164 of 164