.

·
' '
U.P. LAW CENTER ..,/
' OFF CE of the NATIONAL ADMINIS TRATIVE REGISTER .

REPUBLIC OF THE PHILIPPINES

J~ Mm'"~'~'~~~j;;;"': IIDI
ITtM~:~
DEPARTMENT OF TRANSPORTATION

.
LAND TRANSPORTATION OFFICE
East Avenue, Quezon City I
!Y : }:lI
t41b i
E-mail Address: ltoma1lbox@lto.gov.ph • Website:www.lto.qov.ph ·
~""~'P'f'r~11;'-:nJ'in;.l1='1-'l'io,.,...,.,.....,... ,.""~ ...~.,,,.,,,,,,_,

F~tCCRD~ & CORRESPONDENCE Ui UT ; 1

MEMORANDUM CIRCULAR NO. :2021-2295 ~ "l' .,i'"g !JJ1(f..::10~m~ JllO '

L. !~ .~..~. ~
Zii'" , t,,'~-~~rc.v r
15 Septembe r 2021 B\/I .• . rvt ........ (./ ...
-t!l_Ocz:,r ....-+·--- s~

DATE: - "Tlwre:~- '¥f1N

TO All Regional Directors (~1=1\tt: R!'.~1. Sf: RV ICES SECliON
Assistant Regional Directors . -----· -~·-~,.....,-.. u - - - _ _ . : ...

Regiona~ Finance Officers and Accountants I

Head of District/Field/Extension Offices
Col lecting Officers (Head Cashiers and Cashiers)
All Concerned

SUBJECT : Guidelines for Over-the-Counte~ and Online Pay~ent Tran~actibns

Processed in Land Transportation Management System

PURPOSE : This Memorandum Cfrct,.1lar is issued to provide \g uidelines, rules and

procedures on the implementation of the over-t~e-counter and on line
payment transactions processed under the IRevenue Collection
System (RCS} of the Land Transportation Management System
(LTMS).

SECTION 1. DEFINITION OF TERMS

Collecting Officer - refers to an employee !holding a permanent

itemized position by tr e agency and duly
bonded by the Bureau of the Treasury, to
collect over-the-counter payments and remit
the same to the Au ~horized Government
Depository Bank Treasl ry (AGDB) .

Authorized Government - A bank authorized by the Bureau of the

Depository (AGDB) Treasury to receive d ~posits in favor of the
government under specific clearing account.

Payment Gateway - An Agency's accredited merchant service

provider in which the P,rovided e-commerce
platform is integrated \ with the Revenue
Collection System (RCp ) of LTMS and are
authorized to accept p yments electronically
from clients.

Repository - refers to folders in RCS in which specific data

is stored and managed.

Treasury Single A ccount - a Bureau of Treasury's single account where

(TSA} all national revenue collections are settled to
1
by the government d pository banks and
accredited agent banks pursuant to Executive
Order No. 55.

•.
TRAMS Report - A comma separated val ~ e (csv) file report that
contains collection detf ils generated by the
RCS every 12;00 a.m. and
electronically ~ubmitted directly to designated
government . depository bank. The latter
uploads the said report to Treasury Single
Account Reporting an~ Monitoring System
(TRAMS) upon remitta ce to Treasury Single
Account.

SECTION 2. OVER-THE-COUNTER PAYMENT TRANSACTIO S

1. Acceptan ce of Payment

1. 1. Receiving and processing of over-the-counter payment transactions is only

allowed within the ~usiness .hours of the Office whlc~ starts at 7:00 a.m. to
6:00 p.m . or until such time there are transacti j g clients where their
transactions have been initially processed.
1.2. Upon issuance of Application Confirmation by the Frpntline Service Officer,
the transacting client must proceed to cashier to settle payment.
1.3. In consideration for the private and government entitie~ client type which may
have corporate policy limitation in the cash payment ethod, the herein listed
payment forms are acceptable :

a. Manager's/Cashier's check
b. Postal Money Order (PMO)

1.4. These payment forms shall be treated as over-the-counter cash payments

and must be recorded by the Collecting Officer in the Revenue Collection
System (RCS). I
1.5. In case of cancellation of transactions which were pai1d through the payment
forms as enumerated in sub-section 1.3., the guidelines in sub-section 2 shall
apply.

2. Can cellati on of Payment Transaction

2.1. Cancellation of payment transactions shall be applicable only to cash and

other payment forms paid over-the-counter within-th~-day.
2.2. Cancellation of the transactions shall only be allow1d to correct erroneous
entry and with justifiable reason/s. J
2.3 . Cancellation shall be effected only upon submission by the attending
Evaluator or Frontline Service Officer of the accofi plished "Cancellation
Form" (see Annex B) with confirmation of the transaabting client and approval
of the concerned Head of the District/Field Office.
2.4. Frequent erroneous entry by the. responsible pl rs?nnel who . caused
cancellation of the payment transactions shall be penalized accordingly.
2.5 . Once the payment transaction is cancelled, th~I" system automatically
arch ives the corresponding payment receipts in the RI' CS Cancelled eOfficial
. Receipt Repository.
2.6 . Request for cancellation of payment transactions ©f previous days is not
allowed. I . ·. · . - -·-
u .P. LAW CE NT ER j
C'Fi ' E cl lhr NAT IONA L ADMINISTR AT IVE REGISTE R!
Ad!'l•n15lra1 1ve Rule$ ond Re9u1a 11ons

21 Page
 3. Reporting

A. End of Day (EOD) Reporting

3.1. Only the Main Cashier or authorized Cashier is allowed to perform the
cash count and generation of end-of-day trans~ction report.
3.2. The manual generation of end-of-day report nhl ust be performed only
at the closing of business hour.
3.3. In case of replacement of Collecting Officer within the day, thP.
performance of the EOD reporting by the out~oing Collecting Officer
is not necessary prior to the take-over by the succeeding Collecting
Officer.
3.4. In the event of non-performance of manual ger eration of EOD report
due to cashier's negligence or due to force majeure or any fortuitous
events, manual generation of EOD reports of ~ revious business day
transactions is prohibited by the system.
3.5. In consideration for the clauses 3.3. and .4. above, the RCS
automatically generate consolidated EOD Re~orts every 12 midnight
and archive the same in EOD Repository.

B. Generation of Daily Abstract of Collections (DAC) and List of Deposited

Collect ions (LDC)

3.6. The system generates the DAC and LDC wHich can be run by the
Collecting Officer from time to time for verificatjon purposes.

4. Rem ittance of Collection

4.1. Prior to the remittance of collections, the Collectin g Officer must perform
1

reconciliation of actual cash on hand against final DAC and LDC report.
4.2. Partial remittance of collection is allowed and mub l t be supported with a
partial Daily Abstract of Collections (DAC).
4.3. All collections for the day must be remitted or de~osited immediately on
the next banking day before 10:00 a.m. to the AGBD for the Bureau of
Treasury's Clearing Account.
4.4. Each remittance must be supported by bank depo it slip and LDC.
4 .5. The Collecting Officer must ensure that the deposit slips are duly validated
by the bank after receipt of the cash deposit by th : teller.

5. Confirmation of Deposits

5.1. The Financial and Management Division, Chief Accountant must secure
a monthly confirmation of deposits from the Burea Ji of the Treasury on the
following month.

U.P. LAW CENTER -,

OFFIC of the NATI ONAL ADMI NIS TRATI VE REG ISTER ,
Administrative Rul es and Regula tions

3I Page
SECTION 3: ONLINE PAYMENT TRANSACTIONS

1. Acceptance of Payment

1.1. The RCS is integrated with the payment gatewby with various online
payment channels. These payment channels acce~t payments from 12:00
am until 11 :59 pm.
1.2. Upon successful completion of online application form by the client, the
system automatically generates transaction comfirmation form which
contains the fees and/or charges to be paid.

2. Issuance of Payment Re·ceipts

2.2. Upon success_ful payment, the ~yst~m automatic~lly issues a generated

payment receipt, a copy of which 1s sent and i:iosted electronically to
transacting client's registered e-mail address ~rid portal dashboard
respectively.

3. Cancellation of Transaction

3.1 . For transaction submitted online in which application fee is paid and the
appointment is confirmed but client did not sh ~w up on the day of
appointment, the application fee is automatically forfeited.
3.2. Request for cancellation of payment is not allowed .

4. Settlement of Collected Revenue to Treasury's Single Account (TSA)

4.1 All revenue collections posted by the payment gate~ay in the Daily Abstract
of Collections (DAC) together with the List of Deposited Collections (LDC)
must be directly remitted by the payment gate0ay to the designated
Treasury Clearing Account on the next banking day r ot later than 9:00 a.m.
4.2. The AGDB shall settle the remitted amount in the TI' A on the same day of
receipt from the payment gateway not later than 11 ·oo a.m.

4.3 . The Bank Statement of Account (SOA) that contain the proof of remittance
is electronically submitted by the AGDB to RCS.

5 Reporting of Collected Revenues

5.1 The mandatory reports required by Bureau of Treas ~ ry such as in the daily
TRAMS.and the National Government Collection and! Disbursement System

1
(NGCDS) is directly submitted electronically by the lA.GDB upon settlement
1

of the collected revenue . An electronic copy of the RAMS and NGCDS is

archived in the SOA repository folder in RCS.
5.2 The Collecting Officer of each LTO Office is no longer required to report the
collected revenue through online payment to Bure~u of the Treasury . The
Central Office Treasury Section shall be responsib\le for ~~e daily account _.
J I U.P. I.AW CENTER ~:
IOFFiCE pf the NAl iCNAL ADMIN ISTRATIV.E REGISTErt ,
l r dm inistr at1ve ·Rules and Regulations

41 Pag e
. · · ~Nee
· · · · 100}
ill~
. OV.!9Il2.n_2r ·:
.L!!:1
'llV
ffi\
... I ~·-,,!JUL_
 reconciliation and coordination with payment gatewJy, depository bank and
Bureau of Treasury.

6 Recording and Confirmation of Revenue

6.1 The Regional Financial & Management Division, s ~ all record monthly the
daily revenues collected to the books of accounts bly referring to DAC and
LDC as viewed in the LTMS-RCS.
6.2 The Central Office Treasury Section shall provide on the following month
through email the reconciled monthly collections. THe Regional Financial &
Management Division must make necessary adjustrlnents in their record, if
any.

SECTION 4 : OTHERS

1. Payment (Offi cial) Receipt Number

1.1. Each payment receipt or commonly known as Electronic Official Receipt

(eOR) generated by the system has distinct number series which serves as
payment identification reference and identifier as to which LTO Office the
transaction has been made. ~
1.2. Each LTO Office is assigned with a unique Official eceipt number series
with n~ming convention ~f Agency _Code pl~s 12-digit num_eric ch~racters.
1.3. There 1s only one (1) unique Off1c1al Receipt number set1es assigned per
Office which is both applicable for over-the-counter and online payments.

2. Printi ng, Issuance and Archiving of Payment Receipts

2.1. The transaction fees and charges are automatically calculated by the
system and summarized in the transaction confirma~ion form and eOR.
2.2. Printing of duplicate copy for file purposes is not necessary. All the
generated payment receipts are archived chronologically and accordingly in
the LTMS RCS eOfficial Receipt Repository.

3. Verificati o n and A udit Purposes

3.1. The Collecting O~icer m_ ust run the DAC Re~ort_ a ~ d shall be provided to
the attending Auditor during cash count/exammat1on • • • •

3.2. Pursuant to Section 2, sub-section 3.2., the EOD rep , rtmg 1s only applicable
for over-the-counter cash collections and shall o ly run at the end of
business hours.

4. Prov ision of A ccess Rights in RCS

Access Right is the permission that is granted to a system wser to input data in the
system , to read and print files . It is tied to particular mod Lles within the specific
appl ication system and data files.

U.P. LAW CEN TER 1

OFFICE of lh e NA TIONAL AOMIN ISTRATIV.E REGISTER .
Adrninistrahve Rules and Regulations
1

SI Page J~IENov~JiE3IID\
~
p1ME : . · BY : _ f} l

I
 4.1. To ensure authorized system users have appropriate access to the system,
access right management and contro l is dedica~ed solely to System
Administrator under Management Information Divisio .
4.2 . The indicated incumbents in Annex A must be granted of access rights
according ly to specific data. I
4.3. Access right is not outright granted, incumbent mu ~t submit a Request for
Access duly approved by the authorized officer with scan copy of LTO ID to
Management Information Division via email.

Authorization Matrix
User Approving Officer 1 A pproving Officer 2
District/Field Office Head, District/Field Rrigiona l Finance
Collectinq Officer Office 0 1icer
Regional Office Regional Finance Ce ntral Office Treasury
1

Collectinq Officer Officer Sebtion Chief

Central Office Treasury Section Chief Fi1ance Division Chief
Collectinq Officer
Regional Finance Treasury Section Ch ief Fi1ance Division Chief
Officer
COA Auditor and/or Treasury Section Chief Fir nce Division Chief
Authorized COA
Personnel
Central Office Treasury Section Chief Fidance Division Chief
:
Accountant and/or
Treasury Personnel
Treasury Section Chief Finance Division Chief Executive ·Director
Finance Division Chief Executive Director Nohe

4.4. Deactivation of Access Right I

User's access right must be requested by the user's immediate superior to be
deactivated a day prior to the user's last day of work or as deemed necessary
to prevent data security breach or unauthorized data acf ess.
All orders, circulars and memoranda which are in conflict herewith are deemed
superseded.

This memorandum shall take effect immediately.

For strict compliance.

Engr. :. 1 LitlE N.R. MALANTIC

OFFICER IN CHARGE
G NERALSER~CESSECTION
LTO

l U.P . LAW CENTER 1

OFFICE I lhe NATI ONAL ADMINISTR ATIVE REGI STER ;
dm1nistrat ive Rules and Regul ations

IID
GI P a ge
11

II

Annex A

Access Right

1. Input or Write Access .

RCS MODUL ES
User -··· - End of Day EOD
eOfficial eSOA
Scope
Cashier DAC OTC LDC OTC Receipt Repository
(EOD) Repository
Repositorv
District/Field Office Collecting ·- · Home
Officer

Regional Office Collecting Officer

" " District/Field
Office
Home

" " District/Field

Office
Central Office Collecting Officer
Regional Finance Officer
COA Auditor and/or Authorized
" " Central Office

Personnel
I Central Office Accountant and/or
Treasury Personnel
Treasurv Section Chief
Finance Division Chief

~ I' 1 0
;: ~
rn "==' n

taj )>
0.
~ 5
~- "'
0
-

c
::Z: ~z-

~~
Cl ~ ~>1
< ~· ~ r
;u ,.. l>
c ~ ~
c.o f! ~
··~ "' ;:: ()
".J ~~ m
~ ~~~
S. ~ m
~- ~ ;o l
9 _____ "! _
~i I
_i

71 Page