Requesting Entity: Bureau of Internal Revenue
Issues Concern: Applicability of the Guidelines on the Procurement of Printing Services
1. Whether the Guidelines on the Procurement of Printing Services remains to be applicable despite the enactment of Republic Act 10147, otherwise known as the General Appropriations Act (GAA) of 2011.
I]t is our view that the submission of the Omnibus Sworn Statement, signed by the duly authorized/designated representative of the corporation, sufficiently satisfies the requirement for a sworn affidavit on disclosure of relations under Section 47 of the IRR and a separate sworn statement/affidavit signed by all the directors, officers, and stockholders of such corporation is not necessary.
2. Whether the Bureau of Internal Revenue (BIR) accountable forms are included in the list of accountable forms under Annex "A" of the Guidelines.
[I]tem B of the Annex "A" of the Guidelines merely enumerates samples of accountable forms identified as such by procuring entities and, as such, should not to be deemed as an exclusive list. This means that procuring entities may identify forms they consider to be accountable in nature other than those already identified by the recognized government printers and listed in Item A of Annex "A". As such, although BIR accountable forms is not specifically mentioned in Item B of Annex "A" of the Guidelines, BIR may still use the Guidelines for the procurement of forms it identifies to be accountable in nature.