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Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 87-91 RE:

RULES AND REGULATIONS IMPLEMENTING THE PROVISIONS OF ADMINISTRATIVE ORDER NO. 200 DATED NOVEMBER 21, 1990, ENTITLED, "DIRECTING ALL AGENCIES OF THE GOVERNMENT INCLUDING GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS AND LOCAL GOVERNMENT UNITS TO REQUIRE ALL SUPPLIERS TO SHOW PROOF OF PAYMENT OF ALL TAXES AND DUTIES DUE ON THE EQUIPMENT SUPPLIED OR SOLD TO THE GOVERNMENT."

to Section 3 of Administrative Order No. 200, Pursuant dated November 21, 1990, this Department in consultation with Budget and Management, the Bureau of the Department of Customs and the Bureau of Internal Revenue, hereby issues and promulgates the following guidelines:

SECTION 1.

SCOPE.

the rules and regulations in the Order This covers acquisition/procurement of imported equipment by all agencies the government including government-owned or controlled of corporations and local government units.

SECTION 2.

DEFINITION QE TERMS

Agencies - Shall mean all branches, 2.1. Government subdivisions, instrumentalities, including government-owned or controlled corporations and local government units. 2.3. Tax Receipt - It is a certified copy of a written admission or acknowledgement of the fact of payment of taxes, duties and other charges between the taxpayer and the Bureau of Customs and/or Bureau of Internal Revenue. 2.4. Supplier/Importer - Person, firm or entity who furnishes or sells the equipment needed or required by an agency of the government. It is synonymous to dealer, bidder, offerer, seller or contractor. 2.5. Equipment - Refers to those fixed assets having a of more than one (1) year such as life furniture, useful fixtures, work animals and books which are more or less capital in nature, the cost of which amounts to P1,500.00 or and which, when used, do not suffer any material or more, substantial change or alteration in size or form. This includes semi-knocked-down knocked-down or completely imported equipment. Duties and Taxes - It is an imposition or levy, 2.6. collected on all articles, when imported from any foreign country into the Philippines.

1

To procure property, 2.7. Purchase or Procurement supplies or services for a price, such as public equipment, purchase, negotiated purchase and any emergency bidding, other mode of purchases. Emergency purchases are made through requisition or order by an agency of the government direct without public bidding but based on a canvass or prices of at three (3) bona fide dealers. This is only allowed in least emergency when the needs for equipment, supplies, case of or repair of an equipment is exceptionally urgent materials absolutely indispensable to prevent immediate danger to. or loss of life and/or property, or to avoid detrimental to or service. Negotiated purchase is made when the the public dealer, exclusive an by sold article are requisitioned manufacturer who does not have sub-dealers or publisher at lower price and for which no suitable substitute selling be obtained elsewhere at more advantageous price to the can government.

2.8.

Serial Number of the Equipment -

in be read which can of numbers a is series It identification equipment for the attached to sequence, purposes.

DOCUMENTARY REQUIREMENTS 3. SECTION in PURCHASE/PROCUREMENT Qj EQUIPMENT H1 GOVERNMENT AGENCIES.

lu

the purchase/procurement of equipment by government In agencies, the following shall be observed/submitted:

3.1.

TAX RECEIPT REQUIREMENTS

to support documents required to the addition In by purchase/procurement of equipment for the payment and existing rules under Agencies required Government copy of tax receipts issued by the certified regulations, Bureau of Internal Revenue and/or Bureau of Customs as proof of payment of correct taxes, duties and other charges on the equipment shall be required before payment thereof procured As far as practicable, the said tax receipts is effected. shall contain/indicate the exact specification/serial number the said equipment, otherwise, a Certification shall be of by the Bureau of Customs which shall contain, among issued others, the following pertinent data, to wit: 3.1.1. 3.1.2.

Bill of Lading/Number/Carrying Vessel Import Entry Number

3.1.3.

Serial Numbers

3.1.4.

Receipt Number with the corresponding Official taxes and duties paid

The packing list duly certified by the Bureau of Customs may purpose, provided, the pertinent for be sufficient this data aforecited shall be properly indicated therein.

2

3.2. PREQUALIFICATION REQUIREMENTS. In any form of purchase or procurement of equipment for the government, it must include the demand from all suppliers or present to the Resident Auditor (COA) of the to submit concerned government agency, the tax receipt(s) corresponding or authentication for equipment, procured the to verification in order to ascertain the proof of payment of charges. and other duties taxes, correct Section 4.

PENALTY

Payments for the said equipment, allowed or made without and duty receipt(s) shall render all tax required the officials and employees responsible therefor administratively and punishable in accordance with the existing Civil liable laws, rules and regulations without prejudice to Service the filing of criminal charges when so warranted.

SECTION

5. REPEALING CLAUSE

rules and circulars, orders, All herewith are hereby revoked inconsistent accordingly. SECTION

6.

or

regulations modified

VITY. EFFECTIVITY.

This Order shall take effect fifteen (15) days after its publication in a newspaper of general circulation. SECTION

7. APPROVED.

September 25 , 1991,

DO_102/D 3

Manila

Philippines.

DEPARTMENT ORDER NO. 87 .pdf

acquisition/procurement of imported equipment by all agencies. of the government including ... shall contain, among. others, the following pertinent data, to wit:.
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