NPM 048-2013

Requesting Entity: Social Security System (SSS)

Issues Concern: Validity of Tax Clearance Certificate



Whether a bidder with the Lowest Calculated Bid (LCB) whose Tax Clearance Certificate was valid at the time it was submitted together with the other eligibility documents during the submission of bids but expired during bid evaluation, may still be post-qualified.

The Tax Clearance must be valid and existing at the time it is submitted to BAC and must be submitted within three (3) calendar days from receipt of the notice from the BAC that the bidder has the LCB. Failure to comply with the requirement for the submission of a valid Tax Clearance shall be a ground for post-disqualification of the bidder.