NPM No. 077-2015

Requesting Entity: Municipality of Solsona

Issues Concern: Tax Clearance; PhilGEPS Posting



Whether the submission of tax clearance is a requirement for the procurement of goods undertaken through Shopping and Small Value Procurement under Sections 52 and 53.9 of the revised Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184, respectively.

[I]n the case of procurement undertaken through any of the alternative methods of procurement provided for in Rule XVI of the IRR of RA 9184, except wherein competitive bidding or a semblance thereof exists, the Procuring Entity has the discretion which requirements it shall prescribe to ascertain that it is entering into a contract with a technically, legally and financially capable supplier, contractor or consultant.

Simply put, x x x, the submission of a Tax Clearance as part of eligibility requirements rests upon the sound discretion of the Procuring Entity in case of procurements undertaken through Shopping and Small Value Procurement.

Whether the posting in the Philippine Government Electronic Procurement System (PhilGEPS) for procurement conducted through Shopping and Small Value Procurement is mandatory.

In the case of the invitation or request for submission of price quotation, PhilGEPS posting is still mandatory for procurement projects conducted through Shopping under Section 52.1(b) and Small Value Procurement when the respective ABCs are more than Fifty Thousand Pesos (PhP 50,000.00).

In the case of the notice of award, Section 54.3 of the IRR of RA 9184 directs the BAC, in all instances of alternative methods of procurement, through its Secretariat, to post, for information purposes, such notice in the PhilGEPS website, the website of the PE concerned, if available, and at any conspicuous place reserved for this purpose in the premises of the procuring entity. As an exception, Section 3(i) of the Guidelines for Shopping and Small Value Procurement states that these posting requirements is not required for contracts awarded through Shopping and Small Value Procurement with an ABC equal to Fifty Thousand Pesos (PhP50,000.00) and below.