Summary
RMO No. 35-2000, issued August 30, 2000, prescribes the policies and guidelines for classifying Information Technology (IT) equipment as obsolete and/or unserviceable.
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Key points
- Standards. The Systems Standards and Technology Management Division prepares and updates the criteria for determining obsolescence and unserviceability of IT equipment and peripherals.
- Inspection and certification. The Head of Computer Operations Network Engineering (CONE) of Revenue Data Centers certifies equipment located in or belonging to the RDC, Revenue Regions and Revenue District Offices. The Chief, Systems Support Division (SSD) certifies equipment of offices within the National Office.
- Basis for disposal. The CONE/SSD certifications are the basis for the Disposal Committee to dispose of the equipment.
Who is affected
- Revenue Data Centers, Revenue Regions, Revenue District Offices and National Office offices holding IT equipment
Deadlines and effectivity
- Issued August 30, 2000
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.