NPM 165-2012

Requesting Entity: Bureau of Internal Revenue (BIR)

Issues Concern: Bidding for Demolition of BIR Records Center



Whether the disposal of unserviceable properties falls within the coverage of Republic Act (RA) 9184 and its revised Implementing Rules and Regulations (IRR).

RA 9184 x x x does not cover disposal of government properties. Disposal of unserviceable equipment and property of all government agencies is covered by Executive Order (EO) 888. However, in the case of disposal of government-owned buildings, EO 285, specifically Section 3.1(e) thereof, identified the Department of Public Works and Highways (DPWH) as the agency in-charge. In line with this function, the DPWH, together with the Department of Budget and Management (DBM) and the Department of Environment and Natural Resources (DENR), issued Joint Circular No. 1, which provides among others, the procedures on demolition of buildings.

Based on the foregoing, and considering further that Disposal and Procurement are two distinct government transactions covered by different rules and regulations, it is our considered view that the demolition of the BIR-RC building is not subject to the provisions of RA 9184 and its IRR, but is covered by the provisions of Joint Circular No. 1, dated 30 September 1989, issued by the DPWH, DBM and DENR.