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1 Fmom - Basic Supporting Document

The document provides requirements and guidelines for documentary requirements for the release and liquidation of MOOE funds. It outlines 14 requirements for the initial release of funds and 10 additional documents needed for continuation. It also details the specific documents needed for liquidation, travel expenses, purchases under and over 1,000 pesos, repairs and maintenance, electricity, internet and mobile expenses, general services, withholding of taxes, tax guide, tax computation examples, and disbursement voucher guidelines.

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Arnold Baladjay
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91 views

1 Fmom - Basic Supporting Document

The document provides requirements and guidelines for documentary requirements for the release and liquidation of MOOE funds. It outlines 14 requirements for the initial release of funds and 10 additional documents needed for continuation. It also details the specific documents needed for liquidation, travel expenses, purchases under and over 1,000 pesos, repairs and maintenance, electricity, internet and mobile expenses, general services, withholding of taxes, tax guide, tax computation examples, and disbursement voucher guidelines.

Uploaded by

Arnold Baladjay
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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MOOE

(MAINTENANCE
& OTHER
OPERATING
EXPENSES)
DOCUMENTARY
REQUIREMENTS
1ST RELEASE OF MOOE FUND
1. Approved Letter Request
2. Approved AIP
3. Approved SOB
4. Approved APP
5. Approved APP- CSE
6. PPMP(signed by property custodian &
SH)
7. Fidelity Bond Premium
8. BAC with 3 specimen signature
9. Inspectorate with 3 specimen signature
CONTINUATION
10. LOI
11. Latest Liquidation Report- c/o bookkeeper
12. Certificate of Compliance(STB)
13. BIR 1903(Application for Registration TIN)
14. Approved Training Design- If applicable
15. Approved Project Proposal & POW- If
applicable
16. Disbursement Voucher- c/o bookkeeper
17. Routing Slip- c/o bookkeeper
Note 1 folder (3 copies each)
1 folder (1 copy each) ICU File
1 folder ( 1 “ “ ) COA File
1 folder ( 1 “ “ ) Bookkeeper File
FOR 2ND REQUEST
• 1. Approved Letter Request – 3 copies
• 2. SOB- 1 copy
• 3. Previous Liquidation Report( LR)- 3 copies
LIQUIDATION
a. Liquidation Report
b. CDR (photo copy)
c. Updated passbook (photo copy)
d. Approved Letter Request
e. AIP
f. SOB
g. APP
h. Alphalist (1600 & 1601e)
TRAVEL
• Disbursement Voucher ( DV)
• Memoramdum
• Travel Order
• Itinerary of Travel
• Appearance- alteration not allowed/ must
be original
• Certification of Travel Completed
• Tickets/ RER-
PURCHASES -BELOW 1,000

• DV
• Canvass- 3 store/ Suppliers
• OR/Cash Invoice/ Sales Invoice
- signed by Inspection & Acceptance Team
• BIR forms 2306/2307
PURCHASES -1,000 & ABOVE
BASIC SUPPORTING DOCS.
1. DV
2. O.R/ Cash Invoices/ Sales Invoice
- signed by Inspection & Acceptance Team
3. BIR FORMS- signed by Supplier
4. Purchase Request- Approved
5. Canvass- 3 suppliers
6. Abstract of Canvass
7. Purchase Order- Approved
8. Inspection & Acceptance Report
9. Letter to COA
10. Distribution List- for supplies
11. Inventory Custodian Slip ( ICS)-for
BELOW 15,000 item SUBJECT for
inventory
NOTE :

Tarpaulin- basic supporting docs.


except distribution list
* Add – pictures

Meals & Snacks- basic supporting


docs. except distribution list
*Orig. Attendance
* Proposal & Design-
approved by SDS
REPAIR & Maintenance
For Materials – basic supporting docs
except distribution list
*Proposal & POW
For LABOR
1. RER- Net of Tax
2. Pakyaw Agreement
3. MOV’S –Pictures ( before, during &
after )
4. BIR 2307
ELECTRICITY
1. DV
2. Electric Bill
3. O.R.- signed by Inspection & Acceptance Team
4. BIR FORM 2306
INTERNET / MOBILE
1. DV
2. Monthly Bill
3. Approved Letter from SDS
4. O.R.- signed by Inspection & Acceptance
Team
5. BIR FORMS- signed by Supplier
GENERAL SERVICES-
MINIMUM WAGE (295X22= 6,490)
JANITORIAL, SECURITY & Other General
Services
• DV
• minimum wage
* Job Order
* DTR
* RER- Net of TAX
* BIR 2307
• Below minimum wage
* MOA- Approved by SDS
* RER- Net of TAX
*BIR form 2307
THANK YOU
WITHHOLDING
OF TAXES
TYPES OF SUPPLIER

1. INDIVIDUAL
2. CORPORATION
TYPES OF SUPPLIER’S
REGISTRATION

1. VAT
2. NON-VAT
TYPES OF SERVICES

1. GOODS
2. SERVICES
GENERAL RULE:ATC CODE

%AGE FORM MENU


FVAT VAT 5% 2306 1600
(Bracket A)
NON VAT 3% 2307 1600

CWT GOODS 1% 2307 1601E


(Bracket B)
SERVICES % 2307 1601E
COMMONLY USED ATC
ATCCODE

VAT Services WVO2O


VAT Goods WV010
NON VAT WB080
Individual- Goods WI640
Corporation- Goods WC640
Individual- Services WI157
Corporation- Services WC157
TAX GUIDE
TAX EASY STEPS
FREQUENTLY
ENCOUNTERED
TRANSACTIONS
PURCHASE OF GOODSATC CODE
FROM A
VAT REG SUPPLIER
(Individual)

MENU ATC %AGE FORM


FVAT 1600 WV010 5% 2306

CWT 1601E WI640 1% 2307


PURCHASE OF GOODSATC CODE
FROM A
NON-VAT REG SUPPLIER
(Individual)

MENU ATC %AGE FORM


FVAT 1600 WB080 3% 2307

CWT 1601E WI640 1% 2307


PURCHASE OF GOODSATC CODE
FROM A
NON-VAT REG SUPPLIER
(Corporation)

MENU ATC %AGE FORM


FVAT 1600 WB080 3% 23067

CWT 1601E WC640 1% 2307


PURCHASE OF SERVICESATC CODE
FROM A
NON-VAT REG SUPPLIER
(Individual)

MENU ATC %AGE FORM


FVAT 1600 WB080 3% 2307

CWT 1601E WI157 2% 2307


PURCHASE OF SERVICESATC CODE
FROM A
VAT REG SUPPLIER
(Individual)

MENU ATC %AGE FORM


FVAT 1600 WV020 5% 2306

CWT 1601E WI157 2% 2307


BIR OFFLINE SYSTEM
USER NAME: deped
Password: deped

• Withholding Agent- School Head


• TIN Library- new supplier
• MAP Forms- 1600 & 1601e
• Alpahlist (2)- Print/ Inquire

Note: separate system of MOOE from SBFP


TAX BASE

NON-VAT
Tax Base= Invoice Amount

VAT
Tax Base= Invoice Amount / 1.12
1. SAMPLE TRANSACTION:

Purchased 2,500.00
worth of Goods from XYZ
Gen Mdse (nonvat).
COMPUTATION OF TAX

FVAT = Tax Base x 3%


= 2,500 X 3%
= 75.00

CWT = Tax Base x 1%


= 2,500 X 1%
= 25.00
2. SAMPLE TRANSACTION:

Purchased 2,500.00
worth of office supplies
from ABC Gen Mdse (vat).
COMPUTATION OF TAXBASE

Taxbase
= Invoice Amnt / 1.12
= 2,500 / 1.12
= 2,232.14
COMPUTATION OF TAX

FVAT = Tax Base x 5%


= 2,232.14 X 5%
= 111.61

CWT = Tax Base x 1%


= 2,232.14 X 1%
= 22.32
DISBURSEMENT VOUCHER

-Particulars- BE SPECIFIC
-Reflect the computation of Tax
-Show the Gross, Tax & Net
amount
-Received by the Supplier
3. SAMPLE TRANSACTION:

Paid Electric Bill for the


month of October 2017.

Total Bill Amnt= 2,520.57


Total VAT= 345.07
COMPUTATION OF TAXBASE

Taxbase
= Total VAT / .12
= 345.07 / .12
= 2,875.58
COMPUTATION OF TAX

FVAT = Tax Base x 5%


= 2,875.58 X 5%
= 143.78
4. SAMPLE TRANSACTION:

Paid Janitorial services


for the month of
November 2017
amounting to 3,000.00.
COMPUTATION OF TAXBASE

Taxbase
= Total Amount
= 3,000.00
COMPUTATION OF TAX

FVAT = Tax Base x 3%


= 3,000.00 3%
= 90.00
5. SAMPLE TRANSACTION:

Payment of Test Papers


to DEF Gen MDS (vat)
amounting to 1,200.00.
COMPUTATION OF TAXBASE

Taxbase
= Invoice Amnt / 1.12
= 1,200.00 / 1.12
= 1,071.43
COMPUTATION OF TAX

FVAT = Tax Base x 5%


= 1,071.43 x 5%
= 53.57

CWT = Tax Base x 2%


= 1,071.43 X 2%
= 21.43
5. SAMPLE TRANSACTION:

Payment of Test Papers


to DEF Gen MDS (vat)
amounting to 1,200.00.
LIQUIDATION REPORT (LR)

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