8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 25-2018 issued on May 28, 2018 prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services, infrastructure projects and consulting services in the Bureau of Internal Revenue (BIR). The Inspection and Acceptance Committee (IC) is splitted into Inspection Committee (IC) and Acceptance Committee (AC). There shall be an Inspection Sub-Committee for farflung/remote areas, which shall cover Island District Offices and District Offices requiring travel by land of 200 kilometers distance or at least four (4) hours continuous travel from the Regional Offices. The compositions of the said Committees, as well as the duties and responsibilities of the Committees and other concerned offices are specified in the Order. The following goods and services are covered by the Order: a. Information Technology/Infrastructure deliverables, such as but not limited to software licenses/contracts/certificates, hardware/equipment, reports, manuals, systems documentation, application/system software and IT-related services b. Non-IT deliverables, such as but not limited to equipment, supplies, spare parts and construction materials c. Vehicles d. Building Facilities e. Services Rendered f. Infrastructure Projects – building construction and repair/rehabilitation/renovation of building facilities (major) g. Consulting Services – management services and IT-related services Pre-Repair Inspection shall be conducted on IT and non-IT equipment, vehicles and building facilities requested for repair/rehabilitation/renovation/replacement of unit/ parts only upon receipt of duly accomplished Request for Pre-Repair Inspection from the concerned BIR office. The IC and Sub-committee shall conduct actual pre-repair inspection and sign the Pre-Repair Inspection document. The Procurement Division (NO)/Collection Division (RR)/Collection Section (RDO) shall check whether the cost of repair is economical or not (not greater than 30% of the current market price) (COA Circular No.85-55A). Actual inspection shall be conducted only upon receipt of duly accomplished Request for Inspection. For the procurement of goods (services) and infrastructure projects, pictures (if applicable) of the completed work shall be attached. Inspection shall be conducted only on deliveries of goods and services rendered that are properly receipted for and accepted by concerned Property/Supply Officer and other concerned offices. Inspection should be made, as a general rule, in the site specified in the order, after the deliveries have been duly received by the BIR. Under no circumstances shall the inspection be conducted in the premises of the supplier. Exceptional transaction shall be covered by a Memorandum of Agreement between the BIR and the supplier as approved by the Commission on Audit. Inspection and Acceptance Report must state the items actually inspected and conclusive remarks on findings and recommendation relative to inspection conducted. In case of deviation, the concerned proponent shall prepare a certification indicating the justification relative to the inspected goods/services which do not conform with the approved specifications subject for approval of the one who signed the Purchase Order/Job Order/contract. Inspection of accountable forms delivered by the Bangko Sentral ng Pilipinas, APO Production Unit, Inc. and National Printing Office shall be supervised and controlled by the Committee to Supervise the Printing of Specialized Accountable Forms pursuant to Revenue Memorandum Order No. 14-2015 dated June 24, 2015. Purchase of item with cost less than ₱15,000.00 and paid out of Petty Cash Fund by authorized Special Disbursing Officer or advanced by any official in the NO/RO/RDO authorized to buy supplies/materials from their own cash advances shall be inspected by any authorized member of the Inspection Committee upon receipt of goods for inspection from the Special Disbursing Officer. The inspection undertaken shall be indicated on the face of the invoice or delivery receipt. The Requisitioning Officer shall be held accountable for failure to return/surrender to PropD (NO)/AHRMD (RR)/AdmS (RDO) the waste materials such as worn out spare parts, components and other materials considered scrap due to replacement. The PropD (NO)/AHRMD (RR)/AdmS (RDO) and concerned project proponent shall invite COA to witness the inspection of items delivered. The Inspection Sub-Committee created in Regional Offices (ROs) with Island District Offices/District Offices requiring travel by land of 200 kilometers distance or at least four (4) hours travel from the RO shall facilitate inspection for projects amounting to ₱15,000.00 in said district office.