Tenders

PROCUREMENT OF FOOD ASSISTANCE FOR BEDRIDDEN AND DISABLED ELDERLY, LGU, MASINLOC, ZAMBALES

MUNICIPALITY OF MASINLOC, ZAMBALES

REHABILITATION OF BARANGAY MULTI-PURPOSE HALL

BARANGAY BALUGO - TARANGNAN, SAMAR

replacement of 6 units windows and tile works (floor tiles,toilet tiles,and lavatory

Hiring of services for the Maintenance of 139 HVAC units at Batangas Province Events Center, Bolbok, Batangas City under the Provincial General Services Office.

PROVINCE OF BATANGAS

INVITATION TO BID 1. The Provincial Government of Batangas (PGOB) invites interested and eligible suppliers to bid for the project Hiring of services for the Maintenance of 139 HVAC units at Batangas Province Events Center, Bolbok, Batangas City under the Provincial General Services Office, with an Approved Budget for the Contract (ABC) amounting to One Million One Hundred Seventy-Five Thousand Four Hundred Fifty-Four Pesos Only (₱1,175,454.00), chargeable against the General Fund. Bids received in excess of the ABC shall be automatically rejected at bid opening. Reference Number Description Approved Budget for the Contract PGOB – GOODS – 2026 – N – 030 Hiring of services for the Maintenance of 139 HVAC units at Batangas Province Events Center, Bolbok, Batangas City under the Provincial General Services Office. One Million One Hundred Seventy-Five Thousand Four Hundred Fifty-Four Pesos Only (₱1,175,454.00) 2. The PGOB hereby invites bids for the above-stated Procurement Project. The delivery of the Goods shall be completed within thirty (30) calendar days from the issuance and receipt of the Notice to Proceed (NTP) for each lot. Prospective bidders must have completed within two (2) years prior to the deadline for the submission and receipt of bids, a contract similar in nature and complexity to the Project. The eligibility requirements and a detailed description of an eligible bidder are provided in the Bidding Documents, particularly in Section II – Instructions to Bidders. 3. Bidding will be conducted through open competitive bidding procedures using a non-discretionary “pass/fail” criterion, as specified in Republic Act 12009 or the New Government Procurement Act and its Implementing Rules and Regulations (IRR), and that for this purpose, the contract will be awarded to the Lowest Calculated Responsive Bidder (LCRB). 4. Prospective bidders may obtain further information from the PGOB – Bids and Awards Committee (PGOB-BAC) and inspect the Bidding Documents at the

RFQ (DIABETIC NUTRITION FORMULA, LOW GLYCEMIC INDEX HIGH CALCIUM

PHILIPPINE ORTHOPEDIC CENTER

120 Boxes Diabetic Nutrition Formula, low glycemic index, High calcium, contains fiber and 11 vitamins and 6 minerals. Powdered, vanilla or cappuccino flavor 1000g per box

PROCUREMENT OF 1,500 LITERS DIESEL

MUNICIPALITY OF LAOANG, NORTHERN SAMAR

1,500 liters Diesel Approved Budget: Php225,000.00 Source of Fund: Trust Fund

CONSTRUCTION OF HEALTH CENTER (PHASE II), BARANGAY CALINTAAN

MUNICIPALITY OF TALISAY, CAMARINES NORTE

Republic of the Philippines Province of Camarines Norte Municipality of Talisay BIDS AND AWARDS COMMITTEE Invitation to Bid for: CONSTRUCTION OF HEALTH CENTER (PHASE II), BARANGAY CALINTAAN 1) The [LOCAL GOVERNMENT UNIT OF TALISAY—BIDS AND AWARDS COMMITTEE], through the [20% DF] intends to apply the sum of [Five Hundred Seventy-One Thousand, Nine Hundred Forty-Seven Pesos and Fifty-Five Centavos (ᵽ571,947.55)] being the Approved Budget for the Contract (ABC) to payments under the contract for [CONSTRUCTION OF HEALTH CENTER (PHASE II), BARANGAY CALINTAAN]. Bids received in excess of the ABC shall be automatically rejected at bid opening. Select this for lot-procurement: The [insert name of Procuring Entity], through the [insert source of funding and year] intends to apply the sum of [insert the approved budget for the contract corresponding to each lot, and the name/identification/number of contract for each lot] being the Approved Budget for the Contract (ABC) to payments under the contract for each lot. Bids received in excess of the ABC for each lot shall be automatically rejected at bid opening. 2) The [LOCAL GOVERNMENT UNIT OF TALISAY—BIDS AND AWARDS COMMITTEE] now invites bids for [CONSTRUCTION OF HEALTH CENTER (PHASE II), BARANGAY CALINTAAN]. Completion of the Works is required [25 CD]. Bidders should have completed, within [Five (5) Years] from the date of submission and receipt of bids, a contract similar to the Project. The description of an eligible bidder is contained in the Bidding Documents, particularly, in Section II. Instruction to Bidders (ITB). 3) Bidding will be conducted through competitive bidding procedures using a non-discretionary “pass/fail” criterion as specified in the IRR, otherwise known as the “New Government Procurement Act (NGPA)”. Bidding is restricted to Filipino citizens/sole proprietorships, cooperatives, and partnerships or organizations with at least sixty percent (60%) interest or outstanding capital stock belonging to citizens

Procurement of Laminar Flow

BENGUET STATE UNIVERSITY

Supply and delivery of Laminar Flow 1 Unit Laminar Flow With minimum specification: Wide Laminar Flow Cabinet, External Size (W×D×H): atleast 1800 x 820 x 2070 mm, Internal Size (W×D×H): atleast 1700 x 500 x 570 mm, Airflow Velocity: 0.3-0.5 m/s, HEPA Filter Efficiency: 99.995% at 0.3 μm, Lighting: LED lamp (2 x 16W), UV Lamp: 30W (253.7 nm), Noise Level: < 65 dB, Power Supply: AC220V ± 10%, 50/60Hz, Consumption: 500 W, Construction: Cold-rolled steel exterior; SUS304 stainless steel interior, Controller: LCD Display with real-time air velocity, timer, and filter status, Safety Features: Interlocking function for UV light/window/fan, and low-wind speed alarm, Accessories: Includes base stand, 2 waterproof sockets, 2 UV lamps, and water/gas taps, Front Window: Motorized, 5mm tempered glass with 430 mm maximum opening, and installation, Industry Standard Warranty and parts and services, preferably with compatible AVR -260,000.00

P.R. # 26-0238 - Supply & delivery of Anviz FaceDeep 3 Biometric DTR with Facial Recognition & 4TB NAS Drive.

ZAMBOANGA CITY WATER DISTRICT - ZAMBOANGA CITY ZAMBOANGA DEL

Anviz FaceDeep 3 Biometric DTR with Facial Recognition --------------------------------------- 5 units (See specifications attached) 4TB NAS Drive ---------------------------------------------------------------------------------- 4 units (See specifications attached) Note: A.) All units should come with one (1) year warranty period. 1. Register your bids to the BAC Secretariat before dropping the bid in the bidding box. 2. Delivery Period: 30 Calendar days upon receipt of P.O. 3. Warranty Period: 1 Year for Non-Expendable supplies after acceptance by the procuring entity. 4. Price Validity: 120 C.D. 5. If applicable, the BAC may require the bidder to submit un-amended sales literature, brochure, shop drawing or samples. Non-submission of which may be a ground for disqualification. In case the bidder failed to submit the aforementioned requirements, then the product being offered by the winning bidder shall be subjected to inspection pursuant to RA 9184 and its IRR and Government Procurement Manual (GPM Vol. 2) and pertinent COA regulations on technical inspection and acceptance procedures by the procuring entity’s authorized inspectors. 6. Payment Terms: NO COD 7. All erasure must be initialed to avoid disqualification. 8. Delivery Point: Property Section, ZCWD Motorpool, Pasonanca, Zamboanga City. 9. Approved Budget Cost (ABC): P 326,000.00 10. The bidder is required to submit within 3 calendar days from the date of the bid opening the following requirements: Mayor’s/Business Permit, Omnibus Sworn Statement and Philgeps Registration. Failure to submit the required documents within the time frame may be a ground for disqualification. The bidder may also submit these documents together with its Request for Quotation (RFQ). 11. In case where an occurrence of a tie among bidders, BAC shall conduct drawing of lots in accordance with GPPB Circular 06-2005 dated August 05, 2005 and Appendix 11 of the 2016 RIRR of R.A. 9184. 12. All items must be quoted otherwise the bid s

Supply and Delivery of 1 lot package type Floor Standing 15HP Airconditioning Unit DX Type Non-Inverter (40 units) for Rehabilitation and Improvement of Regina Reyes Mandanas Memorial Dreamzone, Capit

PROVINCE OF BATANGAS

INVITATION TO BID 1. The Provincial Government of Batangas (PGOB) invites interested and eligible suppliers to bid for the project Supply and Delivery of 1 lot package type Floor Standing 15HP Airconditioning Unit DX Type Non-Inverter (40 units) for Rehabilitation and Improvement of Regina Reyes Mandanas Memorial Dreamzone, Capitol Site, Kumintang Ibaba, Batangas City under the Provincial General Services Office, with an Approved Budget for the Contract (ABC) amounting to Twenty-Six Million Seven Hundred Ninety Thousand Pesos Only (₱26,790,000.00), chargeable against the General Fund. Bids received in excess of the ABC shall be automatically rejected at bid opening. Reference Number Description Approved Budget for the Contract PGOB – GOODS – 2026 – N – 029 Supply and Delivery of 1 lot package type Floor Standing 15HP Airconditioning Unit DX Type Non-Inverter (40 units) for Rehabilitation and Improvement of Regina Reyes Mandanas Memorial Dreamzone, Capitol Site, Kumintang Ibaba, Batangas City under the Provincial General Services Office. Twenty-Six Million Seven Hundred Ninety Thousand Pesos Only (₱26,790,000.00), 2. The PGOB hereby invites bids for the above-stated Procurement Project. The delivery of the Goods shall be completed within sixty (60) calendar days from the issuance and receipt of the Notice to Proceed (NTP) for each lot. Prospective bidders must have completed within two (2) years prior to the deadline for the submission and receipt of bids, a contract similar in nature and complexity to the Project. The eligibility requirements and a detailed description of an eligible bidder are provided in the Bidding Documents, particularly in Section II – Instructions to Bidders. 3. Bidding will be conducted through open competitive bidding procedures using a non-discretionary “pass/fail” criterion, as specified in Republic Act 12009 or the New Government Procurement Act and its Implementing Rules and Regulations (IRR), and that for this purpose, the contract will

ROAD CONCRETING (PUROK SANIATA, BARANGAY LIBRTAD

BARANGAY LIBERTAD, ABULUG, CAGAYAN

INVITATION TO BID PB 2026-10-09 1. The Barangay Government of Libertad, Abulug, Cagayan, through the SUPPLEMENTAL BUDGET NO. 1 FY 2026, intends to apply the sum of THREE HUNDRED THOUSAND PESOS (P 300,000.00), being the Approved Budget for the Contract (ABC), to payments under the contract for the ROAD CONCRETING (PUROK SANIATA, BRGY. LIBERTAD). Bids received in excess of the ABC shall be automatically rejected at bid opening. 2. The Barangay Government of Libertad, Abulug, Cagayan, now invites bids for the above Procurement Project. Completion of the Works required is fifteen (20) days. Bidders should have completed a contract similar to the Project. The description of an eligible bidder is contained in the Bidding Documents, particularly in Section II (Instructions to Bidders). 3. Bidding will be conducted through open competitive bidding procedures using non-discretionary “pass/fail” criterion as specified in the 2016 revised Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184. 4. Interested bidders may obtain further information from the Barangay Government of Libertad, Abulug, Cagayan, and inspect the Bidding Documents at the address given below from 8:00 AM to 5:00 PM. 5. A complete set of Bidding Documents may be acquired by interested bidders from October 16, 2026, to November 4, 2026 from the given address below and upon payment of the applicable fee for the Bidding Documents, pursuant to the latest Guidelines issued by the GPPB, in the amount of FIVE HUNDRED PESOS (PhP500.00). The Procuring Entity shall allow the bidder to present its proof of payment for the fees. 6. Bids must be duly received by the BAC Secretariat through manual submission at the office address as indicated below on or before November 4, 2026, at 9:00 AM. Late bids shall not be accepted. 7. All bids must be accompanied by a bid security in any of the acceptable forms and in the amount stated in ITB Clause 16. 8. Bid opening shall be on November 4, 2026 at 9:30 AM at th

Construction of Multi-Purpose Building in Purok 1, Brgy. Bolos, Irosin, Sorsogon

MUNICIPALITY OF IROSIN, SORSOGON

Invitation to Bid for Construction of Multi-Purpose Building in Purok 1, Brgy. Bolos, Irosin, Sorsogon 1) The Local Government Unit of Irosin, through the 20% EDF(Cont. Appropriation) intends to apply the sum of Five Hundred Thousand Pesos (P 500,000.00) being the Approved Budget for the Contract (ABC) to payments under the contract for Construction of Multi-Purpose Building in Purok 1, Brgy. Bolos, Irosin, Sorsogon, INFRA-15-2026. Bids received in excess of the ABC shall be automatically rejected at bid opening. Name of Contract : CONSTRUCTION OF MULTI-PURPOSE BUILDING IN PUROK 1, BRGY. BOLOS, IROSIN, SORSOGON Brief Description: excavation, backfilling, fabrication/installation of rebars and forms and concrete pouring of footing foundation, tie beams and columns Approved Budget for the Contract : P 500,000.00 Source of Fund : 20% EDF(Cont. Appropriation) Contract Duration : 30 calendar days The Local Government Unit of Irosin now invites bids for excavation/backfilling/fabrication/installation of rebars and forms and concrete pouring of footing foundation, tie beams and columns. Completion of the Works is required thirty (30) calendar days. The Bidder must have completed an SLCC that is similar to the procurement project to be bid whose value must be equivalent to at least fifty percent (50%) of the ABC, adjusted to current prices using the Philippine Statistics Authority (PSA) consumer price indices. The description of an eligible bidder is contained in the Bidding Documents, particularly, in Section II. Instructions to Bidders (ITB). 2) Bidding will be conducted through competitive bidding procedures using a non-discretionary “pass/fail” criterion as specified in the IRR, otherwise known as the “New Government Procurement Act (NGPA)”. Bidding is restricted to Filipino citizens/sole proprietorships, cooperatives, and partnerships or organizations with at least sixty percent (60%) interest or outstanding capital stock belonging to citizens of the Philippines. 3) In

Purchase and Delivery of Janitorial Supplies {e.g., 1,200 cans Air Freshener 320ml spray lemon; 820 cans Air Freshener 275ml; 938 cans Air freshener 1N refill 175g/269ml; 800 bottles Alcohol 500ml; 70

PROVINCE OF BATANGAS

INVITATION TO BID 1. The Provincial Government of Batangas (PGOB) invites interested and eligible suppliers to bid for the project Purchase and Delivery of Janitorial Supplies {e.g., 1,200 cans Air Freshener 320ml spray lemon; 820 cans Air Freshener 275ml; 938 cans Air freshener 1N refill 175g/269ml; 800 bottles Alcohol 500ml; 70 pieces Air Humidifier; etc.} for use of Provincial General Service Office, with an Approved Budget for the Contract (ABC) amounting to Eight Million One Hundred Seventy-Seven Thousand Twenty-Seven Pesos Only (₱8,177,027.00), chargeable against the General Fund. Bids received in excess of the ABC shall be automatically rejected at bid opening. Reference Number Description Approved Budget for the Contract PGOB – GOODS – 2026 – N – 028 Purchase and Delivery of Janitorial Supplies {e.g., 1,200 cans Air Freshener 320ml spray lemon; 820 cans Air Freshener 275ml; 938 cans Air freshener 1N refill 175g/269ml; 800 bottles Alcohol 500ml; 70 pieces Air Humidifier; etc.} for use of Provincial General Service Office. Eight Million One Hundred Seventy-Seven Thousand Twenty-Seven Pesos Only (₱8,177,027.00) 2. The PGOB hereby invites bids for the above-stated Procurement Project. The delivery of the Goods shall be completed within thirty (30) calendar days from the issuance and receipt of the Notice to Proceed (NTP) for each lot. Prospective bidders must have completed within two (2) years prior to the deadline for the submission and receipt of bids, a contract similar in nature and complexity to the Project. The eligibility requirements and a detailed description of an eligible bidder are provided in the Bidding Documents, particularly in Section II – Instructions to Bidders. 3. Bidding will be conducted through open competitive bidding procedures using a non-discretionary “pass/fail” criterion, as specified in Republic Act 12009 or the New Government Procurement Act and its Implementing Rules and Regulations (IRR), and that for this purpose, the contract

PROCUREMENT OF STEEL PIPE TENT AND WHITE MONO BLOCK CHAIR

BARANGAY ZONE VI, BAYAMBANG, PANGASINAN

100 pcs mono-bloc chair white 200kg standard load capacity ISO passed 7173 level 5 BPS certifications 2 pcs steel pipe tent white 1.5" S-40 steel pipe (pole) 1" S-40 steel pipe (brace) 1.5mm-2mm tarp roofing

28 UNIT PRINTER COLOR ALL-IN-ONE

PHILIPPINE HEART CENTER

SEE ATTACHMENTS FOR SPECIFICATIONS KINDLY SEND YOUR QUOTE THRU: procurement.phc.jpagt@gmail.com FOR CONCERNS: JUAN PAULO AUGUSTUS TATAD 89252401 LOCAL 4070

Procurement of ICT Equipment for PSU Caramoan Campus

PARTIDO STATE UNIVERSITY - GOA CAMPUS

For specification details, please contact MR. JEFFERSON O. CORUNO at 09157584241 or email at parsuprocurementunit2@gmail.com or procurement@parsu.edu.ph

Purchase and Installation of New CCTV Camera’s in the Municipality of Luisiana, Laguna

MUNICIPALITY OF LUISIANA, LAGUNA

Republic of the Philippines Province of Laguna MUNICIPALITY OF LUISIANA INVITATION TO BID Purchase and Installation of New CCTV Camera’s in the Municipality of Luisiana, Laguna Solicitation No.: 2026-LGULuisiana-03 1. The Municipal Government of Luisiana, Laguna, through the approved funding source, intends to apply the sum of Five Hundred Thousand Pesos (Php 500,000.00) being the Approved Budget for the Contract (ABC) to payments under the contract for the Purchase and Installation of New CCTV Camera’s in the Municipality of Luisiana, Laguna. Bids received in excess of the ABC shall be rejected. 2. The Municipal Government of Luisiana, Laguna now invites bids for the Purchase and Installation of New CCTV Camera’s in the Municipality of Luisiana, Laguna. The delivery schedule, technical specifications, and other requirements are provided in the Bidding Documents. Bidders should have completed a contract similar to the Project, subject to the requirements prescribed in the Bidding Documents. The description of an eligible bidder is contained in the Bidding Documents, particularly the Instructions to Bidders. 3. Bidding will be conducted through open competitive bidding in accordance with Republic Act No. 12009, otherwise known as the New Government Procurement Act (NGPA), and its Implementing Rules and Regulations (IRR). 4. Interested bidders may obtain further information from the Municipal Government of Luisiana, Laguna and inspect the Bidding Documents during office hours, from 8:00 A.M. to 5:00 P.M., at the address indicated below. a. A complete set of Bidding Documents may be acquired by interested bidders from October 19, 2026 until October 26, 2026, upon payment of a non-refundable fee of One Thousand Pesos (Php 1,000.00), in accordance with the applicable provisions of the NGPA IRR and relevant GPPB issuances. b. For new bidders, upon purchase of Bidding Documents, a business permit fee amounting to Five hundred pesos (Php 500.00) only will also be collected.

Supply and Delivery of Fireworks

PROVINCE OF CAMIGUIN

1 package Daytime Fireworks Package Featuring Colored Smoke, Salutes, and Daytime Effects

Procurement of Supply and Delivery of Various Kitchenware

RIZAL TECHNOLOGICAL UNIVERSITY

Manual Submission and SEALED QUOTATION only is acceptable Please quote your lowest price inclusive of VAT on the item/s listed in the Request for Quotation (RFQ) Form. Please see attached TOR/Technical Specifications in the Associated Components for the complete specifications of the item/s to be bid. Submit or send your SEALED Quotation to the BAC Secretariat Office, 3/F Dr. Profeta Building, RTU Boni Campus, Mandaluyong City. SEALED Quotations must be duly signed by the company’s authorized representative. A copy of the company’s PhilGEPS Registration Certificate as well as the other documentary requirements should be attached to the proposal/quotation. SEALED Quotations must be submitted on or before October 23, 2026 before 5:00 PM. Write the PhilGEPS Bid Notice Abstract Reference Number in front of your sealed envelope. All queries regarding this project should be addressed to the BAC Office with telephone number 8534-8267 local 5101 or thru this email: rtu_bac@rtu.edu.ph. NOTE: for a more detailed description of the project, please refer to the attached Technical Specifications / TOR in the Associated Components of the PhilGEPS Bid Notice Abstract Request for Quotation Procurement of Supply and Delivery of Various Kitchenware Dinner Spoon for catering Dinner Fork for catering Dinner Spoon ordinary for canteen Dinner Fork ordinary for canteen Dinner Knife Teaspoon Dessert Fork for catering Dessert Spoon for catering Serving Spoon Serving Fork Water Goblet High Ball Glass 16oz High Ball Glass 12oz Red Wine Glass Pitcher, stainless Butcher Knife Kitchen Knife Kitchen Shears Kitchen Wok, big Durable Pots and Pans Set Stainless Food Pans Set (small to biggest) Baking Pans, rectangular Baking Pans, round Service Food Tray Anti-skid (rectangular) Service Food Tray Anti-skid (round) Banquet Food Tray Anti-skid with stand Shaping Dish Small Shaping Dish with burner big Clear Polycarbonate Food Storage Containers for Kitchen w/lid Folding Side Table for banquet tray Top

LIFELONG LEARNING CONSUMABLE MATERIALS

MARIKINA POLYTECHNIC COLLEGE

Download Attachment Official Bid Form.

17 UNIT PRINTER MONOCHROME

PHILIPPINE HEART CENTER

SEE ATTACHMENTS FOR SPECIFICATIONS KINDLY SEND YOUR QUOTE THRU: procurement.phc.jpagt@gmail.com FOR CONCERNS: JUAN PAULO AUGUSTUS TATAD 89252401 LOCAL 4070

procurement of ricemill for barangay langnao

BARANGAY SABANGAN - CALANASAN APAYAO

1 unit ricemill with complete accessories

Supply of Delivery of Drone

PROVINCE OF CAMIGUIN

1 package Drone Show for Lanzones Festival 2026 100 Drones 1 show 8-10 minutes

Purchase and Delivery of 200 pieces Black Octopus Water-Repellant Duty vest; 200 pieces Raincoat (Med/large/XL) Heavy Duty; 200 pairs Rainboots (Heavy Duty) and 200 pieces Water-Repellant Operational

PROVINCE OF BATANGAS

INVITATION TO BID 1. The Provincial Government of Batangas (PGOB) invites interested and eligible suppliers to bid for the project Purchase and Delivery of 200 pieces Black Octopus Water-Repellant Duty vest; 200 pieces Raincoat (Med/large/XL) Heavy Duty; 200 pairs Rainboots (Heavy Duty) and 200 pieces Water-Repellant Operational Jacket to be used in times of Disaster under the Provincial Disaster Risk Reduction Management Office, with an Approved Budget for the Contract (ABC) amounting to One Million Six Hundred Fifty-One Thousand Pesos Only (₱1,651,000.00), chargeable against the General Fund. Bids received in excess of the ABC shall be automatically rejected at bid opening. Reference Number Description Approved Budget for the Contract PGOB – GOODS – 2026 – N – 008 Purchase and Delivery of 200 pieces Black Octopus Water-Repellant Duty vest; 200 pieces Raincoat (Med/large/XL) Heavy Duty; 200 pairs Rainboots (Heavy Duty) and 200 pieces Water-Repellant Operational Jacket to be used in times of Disaster under the Provincial Disaster Risk Reduction Management Office. One Million Six Hundred Fifty-One Thousand Pesos Only (P 1,651,000.00) 2. The PGOB hereby invites bids for the above-stated Procurement Project. The delivery of the Goods shall be completed within thirty (30) calendar days from the issuance and receipt of the Notice to Proceed (NTP) for each lot. Prospective bidders must have completed within two (2) years prior to the deadline for the submission and receipt of bids, a contract similar in nature and complexity to the Project. The eligibility requirements and a detailed description of an eligible bidder are provided in the Bidding Documents, particularly in Section II – Instructions to Bidders. 3. Bidding will be conducted through open competitive bidding procedures using a non-discretionary “pass/fail” criterion, as specified in Republic Act 12009 or the New Government Procurement Act and its Implementing Rules and Regulations (IRR), and that for this purpo