NPM No. 134-2016

Requesting Entity: Department of Budget and Management (DBM) Regional Office (RO) IX

Issues Concern: Submission of Tax Clearance; Bid Modification



1. Submission of Tax Clearance


[F]or purposes of complying with the eligibility requirements under Section 23.1(a)(iii) of the Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184, the Tax Clearance must be valid and existing at the time it is submitted to the Bids and Awards Committee (BAC), that is, on or before the deadline for the submission of bids. In case the Tax Clearance expires prior to award of contract, the bidder is obligated to renew and update its Tax Clearance.


2. Bid Modification


[A] renewed and updated Tax Clearance may be accepted even after the deadline for the submission of bids, not for purposes of modifying its previously submitted bids, but in recognition of the bidder’s obligation under Executive Order No. 398, series of 2005 to renew and update its Tax Clearance.


3. Rescheduling of Bid Opening


[S]ection 29 of the 2016 Revised IRR of RA 9184, which is a new provision pertaining to rescheduling of bid opening under the 2016 Revised IRR of RA 9184, provides that in case the bids cannot be opened as scheduled due to justifiable reasons, the BAC shall take custody of the bids submitted and reschedule the opening of bids on the next working day or at the soonest possible time through the issuance of a Notice of Postponement to be posted in the Philippine Government Electronic Procurement System website and the website of the Procuring Entity concerned.