NPM No. 137-2017
Requesting Entity: PROVINCE OF DAVAO DEL SUR
Issues Concern: Annual Income Tax Return
Whether a bidder should be disqualified under Section 34.2 of the 2016 revised IRR of RA 9184 for submitting its latest Annual Income Tax Return (ITR), with most part of the Schedule 10 – Balance Sheet, deleted.
[I]n fine, what is important for purposes of bidding is the fact of filing, which means that the bidder paid its tax obligations. As to whether the submitted ITR and BTR by the bidder are valid, this can be verified, validated and ascertained by the Bids and Awards Committee during the post-qualification stage, which includes a verification of whether the said deleted parts in the bidders’ submission are relevant or not by the purpose for which the documents are submitted.