Summary
RMO No. 36-2002 establishes policies and procedures for extracting or salvaging reusable parts of obsolete or unserviceable Information Technology (IT) equipment.
Key points
- Inspection of obsolete equipment. IT equipment certified as obsolete or unserviceable is further inspected and evaluated by the offices specified in the Order. The purpose is to find reusable parts that can be extracted for future use.
- Issuance of salvaged parts. Extracted parts are issued to end users through a Requisition and Issue Slip (RIS). It is signed by the Head of Office of the requesting personnel and approved by the Chief of the General Services Division (GSD) or Administrative Division (AD) of the Regional Office.
- Record keeping. The Property Monitoring and Control Section of the GSD and the Property Section of the AD keep a record of the IT equipment unit from which parts were taken. This is to monitor the history of the salvaged parts.
Who is affected
- BIR offices handling obsolete IT equipment
- End users requesting salvaged IT parts
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.