Requesting Entity: Bureau of Internal Revenue
Issues Concern: Proper Implementation of Republic Act 9184 and its Implementing Rules and Regulations Part A
R.A. 9184 and its IRR-A allow the use of alternative methods of procurement in highly exceptional cases as provided therein. Among the alternative methods relevant to the issue on hand is Negotiated Procurement under Section 53 of R.A. 9184 and its IRR-A. x x x
Prescinding from the above discussion, this office opines that the BIR may procure software and equipment by way of the alternative method of Negotiated Procurement on the basis that DDCI is an agency of the government. However, it shall ensure that the most advantageous price for the Government is obtained.