No. A TOR and Form 138 are not the same in the Philippines. A TOR, or Transcript of Records, is normally issued by a college, university, or other higher education institution. Form 138, commonly called the report card and now aligned with DepEd school forms, is a basic education record used for elementary, junior high school, and senior high school learners. The confusion happens because both documents show grades, but they serve different levels of education, different purposes, and different government-regulated processes.

Quick Answer: TOR vs Form 138

Question	TOR	Form 138
Full meaning	Transcript of Records	Report Card
Education level	College, university, graduate school, and other higher education programs	Elementary, junior high school, and senior high school
Issuing office	School registrar of the college or university	Basic education school, usually through the class adviser/registrar
Government regulator	CHED for higher education institutions	DepEd for basic education schools
Main purpose	Official full academic record for employment, transfer, board exams, graduate studies, immigration, or foreign credential evaluation	Shows a learner’s academic performance for a particular school year or semester
Closest basic-ed equivalent of a TOR	Not Form 138; usually Form 137/SF10	Form 138 is not the permanent record
Usually needed abroad	TOR plus diploma and CHED CAV/eCAV, depending on the purpose	Form 137/SF10, school certification, DepEd verification/CAV, and sometimes DFA Apostille

DepEd Order No. 54, s. 2016 expressly distinguishes Form 137, the Permanent Record, from Form 138, the Report Card. Form 137 contains the learner’s profile and historical academic record, while Form 138 shows academic performance in a given school year.

What Is a TOR in the Philippines?

A Transcript of Records is the official academic record issued by a higher education institution, such as a college or university. It usually lists:

subjects or courses taken;
grades earned;
units or credits;
academic terms or semesters;
degree program;
graduation date, if applicable;
school seal and registrar certification;
remarks such as “for employment,” “for board examination,” “for transfer,” or “for evaluation.”

For college graduates, the TOR is often paired with a diploma. For students who did not graduate, the school may issue a TOR or a certificate of units earned, depending on the school’s rules and the requesting institution’s requirements.

CHED’s eCAV system lists the Official Transcript of Records as a required academic document for verification, together with other documents such as the diploma or certificate of graduation, depending on the graduate’s program and purpose. (CHED eCAV)

Why people ask for a TOR

A TOR is commonly requested for:

local employment;
overseas employment;
PRC board examination applications;
graduate school admission;
transfer to another college or university;
foreign credential evaluation;
migration, study abroad, or visa processing;
scholarship applications;
employer background checks.

If a company, agency, or foreign school asks for your “college transcript,” they usually mean your TOR, not your Form 138.

What Is Form 138 in the Philippines?

Form 138 is the Report Card used in basic education. It shows a learner’s grades and academic performance for a specific school year. Under DepEd Order No. 54, s. 2016, Form 138 is issued to Grades 1 to 10 learners at the end of every grading period, while Grades 11 to 12 receive it every end of semester. At the end of the school year, it is required for enrollment in the next grade level because it indicates the learner’s promotion status.

In practical terms, Form 138 is what parents usually receive after quarterly grading or at the end of the school year. It is the document many families bring when enrolling a child in another school.

Form 138 may contain:

learner’s name and LRN;
grade level and section;
subjects and grades;
final rating;
attendance;
promotion or retention status;
adviser’s name and school head certification.

Form 137 Is Different From Form 138

This is the most important distinction for students and parents.

Form 137, now commonly associated with School Form 10 or SF10, is the learner’s Permanent Academic Record. It is more complete and historical than Form 138. DepEd defines Form 137 as the permanent school learner record showing the learner’s historical academic and co-curricular record.

Think of it this way:

Document	Simple explanation
Form 138 / SF9	Report card for a school year or semester
Form 137 / SF10	Permanent academic record across years
TOR	College or university transcript

For basic education, Form 137/SF10 is closer to a transcript than Form 138. This matters when a foreign school, employer, or immigration office asks for a “high school transcript.” In many cases, what they actually need from a Philippine basic education school is a certified copy of Form 137/SF10, not merely Form 138.

Legal Basis for School Records in the Philippines

Education Act of 1982: right to school records

Batas Pambansa Blg. 232, also known as the Education Act of 1982, applies to formal and non-formal education in public and private schools at all levels. It recognizes the right of parents to access official records directly relating to children under their parental responsibility, and the right of students to access their own school records, subject to confidentiality rules. (Lawphil) (Lawphil)

The same law states that students have the right to the issuance of official certificates, diplomas, transcript of records, grades, transfer credentials, and similar documents within 30 days from request, subject to legal and regulatory limitations. (Lawphil)

This is why schools should have a clear process for releasing official academic records. It does not mean every document is released instantly, and it does not remove legitimate verification, clearance, or identity-checking steps. But it does mean school records are not favors. They are regulated educational records.

DepEd rules for Form 137 and Form 138

For basic education, DepEd Order No. 54, s. 2016 sets the standard process for requesting and transferring learners’ Form 137 and Form 138 in public schools nationwide. The policy aims to make the release of learner records smooth and efficient without inconveniencing learners and parents. (Department of Education)

The same DepEd order emphasizes four principles:

free, quality basic education;
transparency and accountability;
accessibility and timely release of learner records;
security and confidentiality of learner records.

DepEd and CHED have different jurisdictions

The Department of Education supervises basic education, while CHED governs higher education. RA 9155, the Governance of Basic Education Act of 2001, places basic education under DepEd’s framework, while RA 7722, the Higher Education Act of 1994, created CHED for higher education. (Lawphil) (Supreme Court E-Library)

This is why you should not ask DepEd for a college TOR, and you should not ask CHED for a Grade 10 or Grade 12 report card.

Data privacy also matters

School records contain personal information. RA 10173, the Data Privacy Act of 2012, protects personal information in government and private-sector systems. (National Privacy Commission)

In real life, this is why schools commonly require:

a valid ID;
written authorization if a representative will claim the record;
proof of relationship for minor learners;
matching names and birth details;
secure release procedures.

For minors, the Family Code recognizes parental authority and responsibility over unemancipated children. Article 209 includes the caring and rearing of children for their moral, mental, and physical well-being. (Lawphil)

Which Document Should You Request?

Situation	Usually request this
Applying for college after senior high school	Grade 12 Form 138, diploma/certificate of completion, and sometimes Form 137/SF10 sent school-to-school
Transferring to another elementary or high school	Form 138 for enrollment; Form 137/SF10 requested by the receiving school
Applying for a local job as a college graduate	TOR and diploma
Applying for work abroad as a college graduate	TOR, diploma, CHED CAV/eCAV, and possibly DFA Apostille
Applying to a foreign high school or university using Philippine high school records	Form 137/SF10, Form 138, school certification, DepEd verification/CAV, and possibly DFA Apostille
Applying for PRC board exam	TOR and other PRC-required school documents
Proving partial college studies	TOR or certificate of units earned
Proving Grade 10 or Grade 12 completion	Form 138, completion certificate/diploma, and sometimes Form 137/SF10

How to Request Form 138 in the Philippines

For most learners, Form 138 is requested directly from the basic education school.

Go to the last school attended. Start with the registrar, records office, class adviser, or school head’s office.
Bring identification. For parents or guardians, bring your valid ID and the learner’s details. For representatives, schools often require a signed authorization letter and IDs of both the learner/parent and representative.
Give the learner’s complete details. Provide the learner’s full name, LRN if known, grade level, school year attended, section, and adviser if remembered.
Ask whether you need a certified true copy. A plain photocopy is usually not enough for official use. If the receiving institution wants an official document, request a certified true copy with the school seal/signature.
Check whether the receiving school needs Form 137/SF10 instead. If the request says “complete academic record,” “permanent record,” or “high school transcript,” Form 138 alone may not be enough.

How Form 137/SF10 Is Transferred

For school transfers within Philippine basic education, DepEd’s standard procedure is generally school-to-school. The receiving school enrolls the learner through the Learner Information System, and the originating school prepares and sends Form 137. DepEd Order No. 54 specifically states that learners and parents are not allowed to hand-carry Form 137 to the receiving school.

In practical terms:

The learner enrolls in the new school.
The new school requests Form 137/SF10 from the old school.
The old school sends the record, usually by mail, courier, or official school channel.
The receiving school confirms receipt.

DepEd’s procedure says receiving schools should secure incoming learners’ Form 137 before the end of the first grading period. For learners transferring during the school year, the transfer of documents should be secured within 30 days from the first day of school attendance.

If the record is unavailable due to circumstances beyond the school’s control, DepEd allows the Report on Promotions, or School Form 5, to be used as a substitute where applicable.

How to Request a TOR in the Philippines

For a TOR, the process is different because it is handled by the college or university.

Request from the registrar of your college or university. Use the school’s official request form or online registrar portal if available.
Specify the purpose. Common purposes include employment, board exam, transfer, evaluation, scholarship, or abroad.
Complete clearance requirements. Colleges and universities usually check library, accounting, department, and registrar clearances before releasing official records.
Prepare valid ID and authorization if needed. If someone else will claim your TOR, a notarized authorization or special power of attorney may be required, especially when the document will be used abroad.
Ask for certified true copies if needed. For foreign use, the TOR often needs certification by the registrar and further verification through CHED CAV/eCAV.
For use abroad, check whether DFA Apostille is required. DFA Apostille is generally used for Philippine documents that will be presented in another country that accepts apostilles. DFA’s Apostille site publishes documentary requirements, application process, FAQs, and fee information. (Apostille Philippines) (Apostille Philippines)

Using TOR or Form 138 Abroad

Foreign schools and employers often use different terms. They may say “transcript” even when they are asking for high school records. In the Philippine system, you need to match the request to the education level.

If the foreign institution asks for college records

You usually need:

TOR;
diploma or certificate of graduation;
school certification or registrar certification;
CHED CAV/eCAV, if required;
DFA Apostille, if required by the receiving country or institution.

CHED’s eCAV platform is designed for electronic certification, authentication, and verification of higher education records such as TORs and diplomas. (CHED eCAV)

If the foreign institution asks for high school records

You may need:

Form 137/SF10;
Form 138/SF9;
certificate of completion or diploma;
certification from the school;
DepEd verification or CAV through the proper DepEd office;
DFA Apostille, if required.

For a transfer to a school in another country or a scholarship application, DepEd Order No. 54 allows the requesting party to lodge a request for Form 137 or certification through the nearest Schools Division Office, with the SDO using the LIS process to coordinate with the last school attended.

Common Problems and Practical Solutions

“My school is asking for my TOR, but I only finished high school.”

If you never attended college, you likely do not have a TOR. Explain that your Philippine basic education records are Form 138 and Form 137/SF10. If the requesting institution is foreign, ask whether they need a “secondary school transcript.” In Philippine terms, that usually points to Form 137/SF10.

“My employer asked for Form 138.”

Some employers ask for Form 138 from applicants who are high school graduates, senior high school graduates, or first-time workers without college records. If you are a college graduate, employers usually ask for TOR instead.

“The school wants Form 137, but my old school gave me Form 138 only.”

That is normal. Form 138 is commonly given to the learner or parent. Form 137 is usually transferred school-to-school. Give your new school the details of your old school so it can request Form 137/SF10 properly.

“Can I hand-carry my Form 137?”

For regular DepEd school-to-school transfer, no. DepEd Order No. 54 states that learners and parents are not allowed to hand-carry the Permanent Record to the receiving school.

“My old school closed. What do I do?”

Start with the DepEd Schools Division Office covering the location of the last school attended. DepEd’s process allows SDO involvement when records or certifications must be requested for other purposes. If the school was a college or university, check with CHED, especially if the higher education institution closed and CHED has custody or verification arrangements for records.

“Can a school refuse to release records because of unpaid contributions?”

For basic education records covered by DepEd Order No. 54, the order reiterates that non-payment of voluntary school contributions or membership fees should not be made a basis for non-admission, non-promotion, or non-issuance of clearance.

Be careful with the word “voluntary.” This rule is not the same as saying every unpaid tuition, school fee, or private-school account issue is legally irrelevant. If there is a balance issue, ask for a written statement of the basis for withholding or delaying release and the exact clearance step needed.

“Can I buy blank school forms online?”

No. DepEd’s LIS support page warns that official school forms are exclusively available for schools through the Learner Information System and are not for sale. It also states that unauthorized electronic school forms are considered null and void for official transactions. (DepEd)

Required Documents, Fees, and Timelines

Request	Common requirements	Usual office	Timeline guide
Form 138 / report card	Learner details, valid ID, authorization if representative	Last basic education school	Often same day to several working days, depending on records availability
Form 137 / SF10 for school transfer	Receiving school request, learner details, LRN if available	School-to-school through LIS	Before end of first grading period for incoming learners; 30 days from first attendance for midyear transferees under DepEd procedure
Form 137/certification for abroad or scholarship	Request form, ID, learner details, last school attended, LRN if available	School or SDO	Depends on SDO and originating school coordination
TOR	Registrar request, clearance, ID, authorization if representative	College/university registrar	Usually several working days to a few weeks, depending on school policy
CHED CAV/eCAV	Certified TOR, diploma/certificate of graduation, and other program-specific documents	CHED or eCAV process	Depends on school endorsement and CHED processing
DFA Apostille	Properly certified/authenticated base document, ID, appointment or e-process where available	DFA Office of Consular Affairs / Apostille system	DFA publishes regular, expedited, and e-Apostille processing options and fees

Frequently Asked Questions

Are TOR and Form 138 the same?

No. A TOR is a college or university transcript. Form 138 is a basic education report card for elementary, junior high school, or senior high school.

Is Form 138 the same as a high school transcript?

Not exactly. Form 138 is a report card for a school year or semester. For a complete high school academic record, the closer document is usually Form 137 or SF10.

What is Form 137?

Form 137, now commonly associated with SF10, is the learner’s permanent academic record in basic education. It contains the learner’s profile and historical academic record, unlike Form 138, which reports performance for a given school year.

Do senior high school students have a TOR?

Senior high school students usually have Form 138/SF9 and Form 137/SF10, not a college TOR. Some schools may issue certifications or records for foreign use, but the formal DepEd records are still basic education records.

Can I use Form 138 instead of TOR for employment?

Only if the employer accepts it and the job does not require college records. If the employer asks for college education proof, you need a TOR. If you only completed high school or senior high school, Form 138 and related completion documents may be relevant.

Can I get my Form 137 personally?

For ordinary school transfer, DepEd’s procedure is school-to-school, and parents or learners should not hand-carry Form 137. For other purposes such as transfer abroad or scholarship, the request may go through the school or SDO process.

What if I lost my Form 138?

Request a certified true copy or replacement from the last school attended. Bring valid ID, learner details, school year, grade level, and authorization if someone else will claim it.

Is a TOR required for DFA Apostille?

For college records, the TOR is commonly part of the document set, usually with the diploma and CHED verification/CAV or eCAV depending on the purpose. For basic education records, the documents usually involve DepEd-related school records instead of a TOR.

Does DepEd keep my Form 138 or Form 137 at the Central Office?

DepEd’s FOI guidance states that the DepEd Central Office does not keep learners’ school records and refers requesters to DepEd Order No. 54, s. 2016 for Form 137, Form 138, and other school records. (www.foi.gov.ph)

Which document should I request if a foreign school asks for “secondary school transcript”?

Request clarification from the foreign school using Philippine terms: Form 137/SF10 is the permanent academic record, while Form 138/SF9 is the report card. Many foreign institutions asking for a “secondary school transcript” will want Form 137/SF10, often with certification and authentication.

Key Takeaways

TOR and Form 138 are not the same.
TOR is for college, university, or higher education records.
Form 138 is the basic education report card.
Form 137/SF10 is the basic education permanent academic record and is often closer to a “high school transcript.”
DepEd handles basic education records; CHED handles higher education verification.
For foreign use, expect possible certification, CAV/eCAV, and DFA Apostille requirements.
For school transfers, Form 137 is generally transferred school-to-school, not hand-carried by the learner or parent.