Procedure in Printing, Distribution and Issuance of BIR Forms and Other Printed Matters, Except Accountable Forms

December 22, 1976 REVENUE MEMORANDUM ORDER NO. 54-76 SUBJECT : Procedure in Printing, Distribution and Issuance of BIR Forms and Other Printed Matters, Except Accountable Forms TO : All Internal Revenue Officers concerned In order to insure a steady and sufficient supply of BIR forms and other printed matters, except accountable forms, for the use of the various units of the Bureau at anytime they are needed and to effect economy in printing costs, the following procedures are hereby prescribed for the requisition, printing, distribution and issuance thereof. 1. The Chief of the Property Division shall prepare an annual program for the printing of BIR forms such as income tax returns, business percentage tax returns, withholding tax forms and other printed matters, except accountable forms, based on the stock on hand and/or the projected needs of the Central and Regional Offices. In order to avoid overstocking, realistic estimates of forms or other matters to be printed must be determined with the aid of statistical data obtained from the Assessment Service, DPC or other units possessing such relevant information. This annual program shall be submitted, thru the Bidding and Award Committee, to the Commissioner of Internal Revenue for approval. 2. Based on this annual program the Budget Division shall set aside the necessary funds for the printing of said forms. However, allowance for funds for emergency printing jobs not covered by the said program shall be provided. 3. The printing of all BIR forms and other matters, except accountable forms, shall be done invariably through the Bidding and Award Committee by means of bidding or canvass. All requisitions for printing jobs from any Unit in the Central Office or Regional Offices shall be submitted to the said Committee which shall take the necessary action thereon. Save in emergency cases, the printing of matters or forms covered by this Order shall not be done in the Regional Offices or in any manner except as prescribed herein, but even in such emergency cases the approval of the Commissioner should first be secured thru the said Committee before the printing is undertaken in accordance with established rules and procedure. 4. In all invitations to bid to determine the printer that can undertake the printing of these forms on terms most advantageous to the Bureau, the Government Printing Office, the U.P. Press, and the APO Production Unit (NEDA) shall invariably be included. However, bona fide and responsible private printers should also be invited to submit their bids or proposals. 5. Whenever there is need to print forms or matters covered by this Order, the Bidding and Award Committee shall prepare and issue the notices to bid in the form it shall prescribe for the purpose and shall conduct the bidding in accordance with existing regulations on the matter. 6. The Bidding and Award Committee shall determine the winning bidder. In every such determination while price may be an important factor, the contract may be awarded to any of the bidders who offers markedly better terms with respect to time of delivery and quality of work and materials. The Committee shall submit its recommendation for the approval of the Commissioner or any official duly authorized by him. aisa dc 7. After the approval of the recommendation, the contract should be awarded and the corresponding purchase order issued. 8. The Property Division shall distribute the printed forms and matters covered by this Order to the operating units and field offices based on requisitions passed upon by or on specific instructions issuing from the Bidding and Award Committee. Prudence and care should be exercised at all times not only in the distribution of these forms to the operating units but also in their issuance to end-users in order to avoid wastage of such forms. This Order shall take effect immediately. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3