Requesting Entity: Fire Control Industrial Corporation

Issues Concern: Tax Returns Filed Through EFPS

Details

Appeal for the exclusion of the latest tax returns electronically filed with the BIR as one of the legal documents

Pursuant to the foregoing issuance (Revenue Regulation 3-2005), the GPPB issued Circular No. 02-2005 dated 28 April 2005 which provides that, in addition to the Class “A” Legal Documents required under the eligibility requirement in Sections 23.6 and 24.7 of the IRR-A of R.A. 9184, prospective bidders are obliged to submit tax returns and tax clearances in compliance with the provisions of E.O. 398 as implemented by RR 3-2005.

Considering that filing of tax returns through the EFPS is mandatory to all prospective bidders, regardless of whether said bidders are corporations, partnerships, or single proprietorships, local or foreign, then the same cannot be said to be discriminatory. In addition, the objective of using the EFPS is to provide a simple and convenient way by which tax compliant applicants can obtain the required documents and comply with the submission requirements of E.O. 398.