NPM No. 078-2015

Requesting Entity: Department of Education - Albay

Issues Concern: Tax Clearance



Whether the submission of tax clearance is a mandatory requirement for Requests for Quotations (RFQs) with an Approved Budget for the Contract (ABC) below Five Hundred Thousand Pesos (PhP500,000.00)

[I]n case of procurement undertaken through any of the alternative methods of procurement provided in Rule XVI of the IRR of RA 9184, except Limited Source Bidding and Negotiated Procurement under Two Failed Biddings wherein competitive bidding or a semblance thereof exists, the procuring entity has the discretion which eligibility requirement it shall prescribe to ascertain that it is entering into a contract with a technically, legally and financially capable supplier, contractor or consultant. In addition, it bears stressing that the eligibility requirements to be prescribed by the procuring entity are not dependent on the value of the contract/project being procured.