Will the contractor without fulfilling tax eliminated?

Tue, 23 Feb 2021 14:22:00  |  Print  |  Email   Share:

To prove the financial situation, the contractor must submit financial statements corresponding to the completed accounting periods. Attached is a certified photocopy of one of the following documents: Tax finalization inspection record; Tax self-finalization declaration; Tax authority's written certification of tax liability fulfillment ...

According to Ms. Nguyen Thi Huyen Trang (in Bac Lieu Province), in the bidding documents of the investor clearly, state that the contractor is assessed to meet these criteria when fully meeting the requirements for Financial health as follows:

- Net asset value (total assets minus total liabilities) each year must be positive (> 0).

- Profit per year must be positive (> 0).

- The solvency ratio for short-term debts (equal to short-term assets divided by total short-term liabilities) per year must be greater than or equal to 1 (≥ 1).

- Contractors fulfill their tax obligations until the end of the year ... (certified by the tax agency).

Ms. Trang would like to ask, does the contractor not fulfill the tax obligations, affect the bidder's capacity as well as the evaluation of the bid? Does this contractor selected to win the bid?

The Ministry of Planning and Investment answers to this issue as follows:

Clause 2, Article 12 of Decree No. 63/2014 / ND-CP of the Government stipulates that The bidding documents are not allowed to mention any terms and conditions that aim to restrict the participation of bidders or give priority to one or several bidder(s), which can cause unfair competition among bidders.

According to Clause 1, Article 16 of Decree No. 63/2014 / ND-CP, upon completion of the bid opening, bidders are responsible to clarify their bid packages as requested by the procuring entities. In case bidder's evidence for their validation, competence and experience have been lacked, procuring entities request bidders to clarify and provide further documents to prove their validation, competence and experience.

Under the guidance in Section 2.1 Chapter III of the Bidding Documents for Procurement of Goods issued together with Circular No. 05/2015 / TT-BKHDT, only the contractor that satisfies the contractor's net asset value in the most recent year must be positive. There is no requirement for positive annual profit, short-term debt ratio per year ≥ 1 ...

According to the instructions in Form No. 14 Chapter IV of the Bidding Documents form of goods procurement issued together with the Circular No. 05/2015 / TT-BKHDT, to prove that the financial situation, the contractor must submit financial statements corresponding to the accounting periods that have been completed. Attached is a certified copy of one of the following documents:

- Examination record of tax finalization;

- A self-finalization tax return (value-added tax and corporate income tax) certified by the tax agency of the time of submission of the declaration;

- Documents proving that the contractor has declared electronic tax finalization;

- The tax administration agency's written certification (certifying the annual payment amount) of the fulfillment of the tax obligation;

- Audit report.

Accordingly, the preparation of the Bidding Documents and evaluation of the Bid on financial capacity must comply with the provisions of Circular No. 05/2015 / TT-BKHDT.

Besides, there are no conditions in the Bidding Documents that limit the participation of the contractor, violating the provisions of Clause 2, Article 12 of Decree No. 63/2014 / ND-CP of the Government.


By: Online Newspaper of the Government / Translator: HaiYen-Bizic


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