RMO No. 19-2017: Updates the guidelines and procedures on the disposal of unserviceable properties

Key points

1. Disposal Committees. A National Disposal Committee and Regional Disposal Committees are established. The national chairman is the Head Revenue Executive Assistant, Administrative Service, and the regional chairman is the Assistant Regional Director, each with named division and section chiefs as members. A Secretariat handles technical and administrative matters and records.
2. Submission of reports. Accountable officials and employees, the Chief of PropD and the Chief of AHRMD in the Regional Office, as the case may be, submit the Inventory and Inspection Report of Unserviceable Property to the Disposal Committee concerned.
3. When property is disposable. Property is disposable if any or all conditions are met: it cannot be repaired or reconditioned, repair or maintenance cost outweighs its benefits, it is obsolete due to technology change, it is serviceable but unnecessary due to a change in BIR functions or mandate, or unused supplies became dangerous to use because of hazardous storage or use.
4. Inspection and appraisal. Committee members inspect the property to observe its condition and marketability. The Committee computes the appraised value considering obsolescence, market demand, physical condition and results of previous biddings, using Commission on Audit rules in Appendix A of the Order.
5. Modes of disposal. The Committee recommends the most advantageous mode to the Assistant Commissioner, Administrative Service or Regional Director. The modes are public bidding (sealed or viva voce), sale through negotiation, transfer to other government agencies, condemnation or destruction, barter, and donation. The auditor concerned or a representative is always invited to witness bid opening and actual disposal.

Who is affected

• BIR National Office and Regional Offices
• Accountable officials and employees holding unserviceable property