applicability of Republic Act (RA) No.

9184 and its revised Implementing Rules and Regulations (IRR) in the
engagement of Contract of Service Personnel on Job Order Basis
if the desired service would require adequate external technical and professional capability and expertise that are
beyond the existing capacity of the procuring entity, then the rules and regulations on the procurement of consulting
services under RA 9184 and its IRR shall be applicable.

Tax clearance of foreign consultant

A Delinquency Verification Certificate issued to Non-Resident Foreign Corporations (NRFC)/Non-Resident Aliens Not
Engaged in Trade or Business (NRANETB) pursuant to BIR RR 3-2005, attesting to the fact that the taxpayer has no
outstanding Final Assessment Notice and/or delinquent account may be submitted as a form of Tax Clearance required
under Sec 34.2 of the IRR.
NPM 02-2013