Summary
RMO No. 25-2018 prescribes the guidelines for pre-repair inspection, and for inspection and acceptance of deliveries of goods, services, infrastructure projects and consulting services in the BIR.
Key points
- Committees. The Inspection and Acceptance Committee is split into an Inspection Committee and an Acceptance Committee. An Inspection Sub-Committee covers far-flung areas: Island District Offices and District Offices 200 kilometers away or at least four (4) hours of continuous land travel from the Regional Office.
- Covered items. The Order covers IT and non-IT deliverables, vehicles, building facilities, services rendered, infrastructure projects (building construction and major repair, rehabilitation or renovation) and consulting services.
- Pre-repair inspection. It is done only on receipt of a duly accomplished Request for Pre-Repair Inspection. The responsible division checks whether the repair cost is economical, meaning not greater than 30% of the current market price (COA Circular No.85-55A).
- Inspection rules. Inspection is done only on a Request for Inspection and only on deliveries properly receipted and accepted, at the site specified in the order. It is never done at the supplier’s premises, except for exceptional transactions covered by a COA-approved Memorandum of Agreement.
- Reports and small purchases. The Inspection and Acceptance Report lists the items actually inspected, with findings and recommendation, and any deviation from specifications needs a certification. Purchases under ₱15,000.00 paid from Petty Cash Fund are inspected by an authorized Inspection Committee member, noted on the invoice or delivery receipt.
- Other rules. Accountable forms from the Bangko Sentral ng Pilipinas, APO Production Unit, Inc. and National Printing Office fall under the Committee to Supervise the Printing of Specialized Accountable Forms per RMO No. 14-2015. The Requisitioning Officer is accountable for failing to surrender waste materials, and COA is invited to witness inspections.
Who is affected
- BIR offices conducting inspection and acceptance of deliveries
- Requisitioning Officers
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.