NPM No. 065-2017
Requesting Entity: SOUTHERN PHILIPPINE MEDICAL CENTER
Issues Concern: Expired Tax Clearance in the PhilGEPS Platinum Certificate
Whether it is allowed for the bidder to just submit its valid Tax Clearance during Post-Qualification.
For purposes of complying with the eligibility requirements, the Tax Clearance, and all other eligibility documents, must be valid and existing at the time it is submitted to the BAC, that is, on or before the deadline for the submission of bids. Thus, an expired Tax Clearance shown in Annex A of the PhilGEPS Platinum Certificate shall not be considered as sufficient compliance, without the new and valid Tax Clearance attached in the bid submitted by the bidder. The belated submission of the Tax Clearance during the post-qualification shall be considered a modification or improvement of the bid, which is not allowed under Section 26 of the 2016 Revised IRR.