Order for Flu Vaccine Compulsory Licensing

The Executive Order directs timely and complete tax payment to support good governance and the expeditious implementation of development projects and basic services (WHEREAS clauses).
It recognizes that raising government revenue through the timely and complete payment of taxes improves and upgrades efficiency in delivering basic goods and services (WHEREAS clauses).
It ensures private contractors benefit from a stable source of funds funded by taxes needed to compensate them (WHEREAS clauses).
It requires government vigilance in dealings with private contracting parties to ensure public service delivery (WHEREAS clauses).

The requirements apply to all persons, natural or juridical, local or foreign that desire to enter into or participate in any contract with government (Section 1).
The requirements apply to contracts with the government, including its departments, bureaus, offices and agencies (Section 1).
The Executive Order covers contracts involving state universities and colleges, government-owned and/or controlled corporations, and government financial institutions (Section 1).
The Executive Order also covers contracts with local government units (Section 1).
Government offices covered by the compliance, certification, contract-stipulation, and reporting duties include the same set of entities (Sections 2, 3, 4).

Contract entrants must, as a pre-condition, submit with their proposal and/or bid a copy of the latest income and business tax returns that are duly stamped and received by the Bureau of Internal Revenue and duly validated with the tax payments made thereon (Section 1).
Contract entrants must also submit a tax clearance from the Bureau of Internal Revenue proving full and timely payment of taxes (Section 1).

Before entering into a contract, government entities must exert all efforts to determine that the private contracting party is free and clear of all tax liabilities to the government (Section 2).
Before entering into a contract, the private contracting party must certify under oath, through its responsible officer(s), that it is free and clear of all tax liabilities to the government (Section 2).

All government contracts must include a stipulation requiring the private contracting party to pay taxes in full and on time (Section 3).
Contract failure to pay taxes in full and on time must entitle the government to suspend payment for any goods or services delivered by the private contracting party (Section 3).
All government contracts must also include a stipulation requiring the private contracting party to regularly present, during the contract duration, a Bureau of Internal Revenue tax clearance and a copy of its income and business tax returns that are duly stamped and received by the Bureau of Internal Revenue and duly validated with the tax payments made thereon (Section 3).

Government entities must regularly furnish the Bureau of Internal Revenue with the names of private contracting parties they have contracted with (Section 4).
Government entities must also furnish the amount of payments made to those private contracting parties (Section 4).
The reporting is required to enable the Bureau of Internal Revenue to scrutinize full and timely payment of taxes (Section 4).

The Department of Finance must adopt operating guidelines necessary to implement the Executive Order (Section 5).
Inconsistent executive issuances, rules and regulations, or parts thereof are revoked, amended, or modified accordingly (Section 6).

The Executive Order becomes effective fifteen (15) days after publication in a newspaper of general circulation (Section 7).