NPM 055-2009

Requesting Entity: National Electrification Administration

Issues Concern: Application of Tax Treatment of Cooperatives as Eligible Bidders



Clarification on the tax treatment of cooperatives eligible as bidders under Section 32.2.2 of the revised Rules and Regulations (IRR) of Republic Act No. 9184 (RA 9184).

[B]ased on previous deliberations by the GPPB on the matter, it is submitted that even if the bidder is a cooperative duly registered with the Cooperative Development Authority (CDA), it should still be required to include the tax computations in its bidding documents, for purposes of bid evaluation and comparison, but it shall not be required to pay taxes in case it is determined as the Lowest Calculated and Responsive Bid.