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RMO No. 29-2020: Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR

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Summary

RMO No. 29-2020 sets the guidelines and procedures for pre-repair inspection, and for inspection and acceptance of delivered goods and services, infrastructure projects and consulting services in the BIR.

Key points

  1. Committees. The Order specifies the composition of the Inspection Committee (IC) and Acceptance Committee (AC) in the National Office and Revenue Regions, including Sub-Committees for RDOs in far-flung or remote areas. The committees act as independent units. If no official is designated in the plantilla position, the Commissioner or Regional Director may appoint an official of the same or next lower rank to act.
  2. Pre-repair inspection. This covers IT and non-IT equipment, vehicles and building facilities, and starts only on a duly accomplished Request for Pre-Repair Inspection with a picture of the facility or equipment. The IC or Sub-Committee inspects and signs. The Procurement Division (NO), Collection Division (RR) or Collection Section (RDO) checks that the repair cost is economical, meaning not greater than 30% of the current market price.
  3. Inspection of deliveries. Inspection starts on a duly accomplished Request for Inspection and covers only deliveries properly receipted and accepted by the Property or Supply Officer. It is done at the site specified in the order after the BIR has received the delivery, and never at the supplier’s premises. Exceptions need a Memorandum of Agreement approved by the Commission on Audit (COA).
  4. Inspection and Acceptance Report. The report lists the items actually inspected, with conclusive remarks on findings and recommendations. Where goods or services deviate from approved specifications, the proponent prepares a justification certification for approval by the signer of the PO/JO/contract. The IC representative signs and dates the original delivery receipt or invoice.
  5. Small purchases and special cases. Petty cash purchases costing less than ₱ 15,000.00 are inspected by any authorized IC member, and the inspection is noted on the invoice or delivery receipt. Accountable forms from the BSP, APO Production Unit, Inc. and the National Printing Office are inspected under the Committee to Supervise the Printing of Specialized Accountable Forms. COA is invited to witness inspection, and the Requisitioning Officer is accountable for not surrendering waste materials such as worn-out spare parts.
  6. Acceptance signatories. For National Office supplies and other non-IT items, the AC Chairperson signs the Acceptance portion. For IT contract deliverables, the Chief, Network Management and Technical Support Division signs as Co-Chairperson. Accountable forms from BSP, APO and NPO are accepted by the Chief, Accountable Forms Division.

Who is affected

  • BIR National Office, Revenue Regions and RDOs
  • BIR suppliers and project proponents

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.