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)