What are the supporting documents for request for write-off of dormant CAs?

  1. Schedule of dormant accounts by accountable officer/ debtor/government entity and by account, certified by the accountant and approved by the Head of the government entity;
  2. Certified relevant documents validating the existence of the conditions, as applicable, such as:
    1. Death Certificate issued by Philippine Statistics Authority (formerly National Statistics Office);
    2. Proof of Insolvency;
    3. Certification from the Department of Trade and Industry that the debtor has no registered business;
    4. Certification from the Securities and Exchange Commission that the Corporation is no longer active;
    5. Certificate of no residence in the barangay of the municipality/city of last known address;
    6. Proof of exhaustion of all remedies to collect the receivables and demand to liquidate the cash advances and fund transfers, such as but not limited to copies of served or returned demand letters
    7. Certification by Legal Officer of the entity of no pending case relative to the account;
    8. Certification by the responsible officials of the entity to the effect that there are no records/documents available to validate claim; and
    9. Other justifications, like in the case of request for write-off due to loss of documents, the circumstances of the loss should be stated in the letter-request

(COA Circular 2016-005 dated December 19, 2016)

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