REVENUE MEMORANDUM CIRCULAR NO. 46-2007 issued on July 9, 2007 circularizes the full text of Government Procurement Policy Board (GPPB) Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal Revenue (BIR).

Members of the Inter-Agency Technical Working Group (IATWG) unanimously resolved to recommend the approval of the Customized Procurement Manuals of the BIR, subject to the following revisions:

1. Inclusion of the manager’s check in the list of allowable forms of bid security for the procurement of goods, infrastructure projects, and consulting services.
2. Incorporation of the latest amendments to the following provisions of the Implementing Rules and Regulations Part A (IRR-A) of Republic Act (RA) No. 9184:
   
   1. Section 27.4 allowing the return of bid security to a post-disqualified bidder (GPPB Resolution No. 21-2006, dated 6 December 2006);
   2. Sections 23.3 and 24.13 directing bidders found ineligible to file a request for reconsideration with the Bids and Awards Committee, within three (3) calendar days upon receipt of written notice or, if present at the time of opening of eligibility requirements, upon verbal notification. (GPPB Resolution No. 14-2006 dated 24 September 2006 and GPPB Resolution No. 05-2007 dated 4 May 2007); and
   3. Sections 54.2 (b) and (d) prescribing the methodology for the conduct of negotiated procurement in case of two failed biddings and in case of calamity or emergency. (Memorandum Order No. 213 dated 8 May 2006).
3. Harmonize the prescribed period for the release of performance security in the procurement of infrastructure projects with GPPB Resolution No. 12-2005 dated 30 June 2005.
4. Deletion in Volume IV of the following:
   
1. Guidelines on Contract Price Escalation; and
2. Exceptions to the eligibility criterion for the procurement of goods provided under Section 23.11.1 of the IRR-A of R.A. 9184, as amended by GPPB Resolution No. 07-2006.