NPM 067-2014

Requesting Entity: Lungsod ng Quezon

Issues Concern: Implementation and Application of BIR Revenue Memorandum Circular No. 2-2014



Whether Official Receipts are still required to be submitted by the bidder to identify its Statement of Single Largest Completed Contract (SLCC) for the procurement of Goods.

[F]or completed contracts, information on the end-user"s acceptance or Official Receipt should be included in the statement identifying the bidder#&34s SLCC for purposes of determining the eligibility of bidders, under RA 9184 and its revised Implementing Rules and Regulations (IRR), including the Philippine Bidding Document (PBD) for Goods, notwithstanding the clarification made in the Circular emphasizing that the Sales Invoice shall serve in lieu of Official Receipt in the sale of goods or properties for evidentiary purposes in terms of audit.