I
General Provisions
1. A surcharge in addition to the regular postage shall be collected on all classes of mail posted in the Philippines, as follows:

a) For all domestic mail P0.25 per piece

b) For all outbound foreign mail P1.00 per piece

2. The surcharge shall be collected effective 16 November, 1992 until 28 February, 1993, by all Post Offices/postal Stations and private Mailing Centers.

3. Twenty-five centavo (P0.25) and one peso (P1.00) special stamps shall be issued and distributed by the Stamps and Philatelic Section, ASD, Central Office to all Regional Offices, and the Post Offices/Postal Stations and Mailing Centers nationwide before the effectivity date.

4. The surcharge shall not be imposed on mails entitled to franking privilege.

5. The Regional Directors shall see to it that the herein guidelines are strictly complied with, and shall closely monitor its implementation.

II
Specific Implementing Policies
1. (a) Beginning 16 November, 1992 until 28 February, 1993, no mail matter of whatever class, posted within the Philippines at any Post Office/Postal Station or Mailing Center authorized by the Philippine Postal Corporation, shall be accepted for mailing unless the appropriate surcharge as specified in Section 1.1 hereof, has been paid in the manner prescribed herein.

(b) Any domestic mail matter collected from a mail drop-box during the period above stated which does not bear the required special stamp, shall be forwarded to the addressee who shall be required to pay the surcharge, subject to existing policies and procedures on œpostage due  mail.  The Postmaster concerned shall monitor the total number of œpostage due  mails in his Post Office and shall report the same to the Regional director through his Chief Postal Service Officer.  However, in the case of outbound foreign mail collected from a mail drop-box without the required special stamp, the same shall be returned to the sender, if known, with a notation calling for the affixing of such stamp.

2. In the case of metered mail posted by an individual at any Post Office, each piece of mail shall bear the required special stamp before the same is accepted for mailing through the use of meter machines.  The postal Tellers/operators of meter machines shall be provided with the special stamps for ready sale to the mailing public.

3. In the case of business reply envelopes and cards mailed during the said period, the regular postage and surcharge shall be paid in cash and collected from the mail permit user at the time of delivery.  The surcharge to be collected shall be specifically indicated by the Postmaster in the accompanying transmittal sheet upon delivery.

4. In the case of domestic second-class and third-class mail, the surcharge to be collected shall be specifically indicated in the accompanying Statement of Mailing.

5. In the cases mentioned in Sections II. 3 and II. 4 hereof, Official Receipts shall be separately issued for the regular postage and the surcharge.

6. In the case of private meter machine users, the surcharge shall be collected per piece of mail.  Payment of the surcharge shall be made in cash before acceptance of the mail is effected.  A separate Official Receipt for the surcharge payment shall be issued.

7. Post Offices authorized to accept mail from users of private meter machines shall be supplied with postmarks with the words œMt. Pinatubo Surcharge Paid  and the name of the Post Office.  This postmark shall be used on all mail for which an Official Receipt was issued for the payment of the surcharge.  The Postmaster concerned shall see to it that this postmark is kept safely to avoid unauthorized use of the same.  The Regional Directors shall see to it that each Post Office within his/her Region has been properly supplied with the postmark.

8. In all Official Receipts issued for the payment of the surcharge, the Postal Teller shall make the following entry:

MT. PINATUBO SURCHARGE:     Domestic Mail - _______ pcs. x P0.25 = P__________         Foreign Outbound Mail  - _______pcs. x P1.00 = P__________         Total   P__________       ==========

9. In the Statement of Mailing, the sender shall be required to separately record domestic and foreign mail in order to facilitate the computation of the surcharge.  The Postal Teller shall make the following entry in the bottom part of the Statement of Mailing, viz:

"Mt. Pinatubo Surcharge paid under O.R. No. __________ dated _____."

to be followed by the Teller ™s signature.

III
Policies on Recording and Remittance
1. The Postmaster/Collecting Officer shall enter daily in the Record of Collections the amount of surcharge collected under a separate column to be captioned œMt. Pinatubo Fund .

2. The Postmaster/Collecting Officer shall deposit his collections with the Bank as per existing procedures, but with a particular breakdown of the same as shown in the following example:

Regular Postage Stamps ..

P xxx.xx

  Postage Metered Machine ..

xxx.xx

  Mt. Pinatubo Fund

xxx.xx

  Money Order Fund ..

xxx.xx

  Money Order Fees

xxx.xx

  Miscellaneous Collections ..

xxx.xx

   

----

  Total ..

P xxx.xx

 

3.  During the effectivity period of this Circular, the Postmaster/Collecting Officer shall do the following:

	3.1	Make the following entries at the bottom of his monthly Record of Collections:
		(A) Total Mt. Pinatubo surcharge collected during the month . P xxx.xx
		(B) Total Mt. Pinatubo surcharge deposited/remitted during the month .. P xxx.xx
	3.2	Within seven (7) days from the end of each month, submit directly to the Chief Accountant, Regional Office, a monthly report on the amounts collected and deposited for said month.

4. The Chief Accountant of the Regional Office shall do the following:

	4.1	Upon receipt of the Record of Collections, credit the account "Mt. Pinatubo Fund" for the amount of surcharge collected and debit œCash in Bank-Pinatubo Fund.
	4.2	Within ten (10) days from the end of each month, submit a summary report to the Chief Accountant, Central Office of all the monthly reports he may have received from the Postmasters/Collecting Officers within the Region, as required in Sec. III, par. 3.2.
	4.3	At the end of the campaign period, submit a report to the Chief Accountant, Central Office, on the total amounts collected and deposited for the Mt. Pinatubo Fund and the remaining total volume and amount of unsold Pinatubo stamps.

5. The usual procedures on accounting for stamps inventory at the end of the campaign period shall be followed.

6. The unsold Pinatubo stamps shall not be used after the campaign period has ended and shall be kept for future use should the campaign period be extended or a new campaign period be authorized.

IV
Effectivity

This Circular shall be effective from November 16, 1992 until February 28, 1993, unless sooner revoked or later extended by the undersigned.

Adopted: 30 Oct. 1992