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I. OBJECTIVE
1. To provide guidelines on the proper filing of original documents used for BIR-related transactions or purposes
II. DEFINITION OF TERMS
(Not Applicable)
III. GENERAL POLICIES
All original documents will be filed in long brown folder per supplier/lessor/payee. Documents will be arranged based on the latest transaction down to previous transactions. All the transactions per supplier/lessor will be summarized in a tabular form indicating the following:
• Transaction date/period covered
• Supporting document number
• Check number
• Check date
• Amount of payment
• Remarks
For payment of utilities expenses such as rental, CUSA, electricity, water, communication and other charges, here are the following attachments in order (all attachments must be original):
a) Payment Voucher (PV) – must have four (4) signatories:
• Prepared By – signed by the Accounting Staff
• Verified By – signed by the Accounting Officer
• Approved By – signed by the Chief Executive Officer
• Received By – signed by the authorized Agent/Collector
b) Official Receipt (OR) / Acknowledgement Receipt (AR) / Provisional Receipt (PR) / Check Deposit Slip (if deposited in a bank and serves as a proof of bank validation)
c) Statement of Account (SOA) / Billing Statement (BS)
d) Purchase Order (PO) – must have three (3) signatories:
• Prepared By – signed by the Purchasing Officer
• Approved By – signed by the authorized signatory
• Received By – signed by the authorized signatory
For purchase of merchandise to suppliers, here are the following attachments in order (all attachments must be original):
a) Payment Voucher (PV) – must have four (4) signatories:
• Prepared By – signed by the Accounting Staff
• Verified By – signed by the Accounting Officer
• Approved By – signed by the Chief Executive Officer
• Received By – signed by the authorized Agent/Collector
b) Official Receipt (OR) / Acknowledgement Receipt (AR) / Provisional Receipt (PR)
c) Sales Invoice (SI) / Delivery Receipt (DR) / Counter Receipt (if any)
d) Purchase Order (PO) – must have three (3) signatories:
• Prepared By – signed by the Purchasing Officer
• Approved By – signed by the authorized signatory
• Received By – signed by the authorized signatory
*It must be stamped, posted and faxed to suppliers
e) Requisition Slip (RS) – duly accomplished form with approval
IV. PROCEDURE FLOWCHART
Flowchart Title
(Not Applicable)
V. REFERENCE/INTERFACE PROCESS
Document Title
1. Filing System for Accounting Document
VI. FORMS AND RECORDS
Form Title
1. Acknowledgement Receipt (AR)
2. Billing Statement (BS)
3. Check Deposit Slip
4. Counter Receipt
5. Delivery Receipt (DR)
6. Official Receipt (OR)
7. Payment Voucher (PV)
8. Provisional Receipt (PR)
9. Purchase Order (PO)
10. Requisition Slip (RS)
11. Sales Invoice (SI)
12. Statement of Account (SOA)
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