RMO No. 45-2011: Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR

Key points

1. Inspection and Acceptance Committees. The National Office IAC is chaired by the Assistant Commissioner, Policy and Planning Service, with the Chiefs of the Procurement Division and General Services Division and the Project Proponent as members. Regional Offices have a similar IAC, and IAC Sub-Committees are set up for remote areas requiring at least four (4) hours of land travel from Regional Offices.
2. Pre-repair inspection. Inspection of IT and non-IT equipment, vehicles and building facilities is done only after a duly accomplished Request for Pre-Repair Inspection. The cost of repair is checked to be economical, meaning not greater than 30% of the current market price.
3. Inspection of deliveries. Inspection is done on request, on deliveries properly receipted and accepted by the Property or Supply Officer. It is held at the site specified in the Order, after BIR acceptance, and never at the supplier’s premises.
4. Small purchases and scrap. Purchases below P15,000.00 paid from Petty Cash Fund or cash advances are inspected by the IAC Chairman only. The Requisitioning Officer is accountable for failing to surrender waste materials such as destroyed spare parts.

Who is affected

• BIR National Office, Regional Offices and RDOs
• Requisitioning officers and Property or Supply Officers