Republic of Yemen Ministry of Finance Tax Authority Entity Name: Tax Authority

D – Submission of Tenders

18 – Placing Tenders in Sealed Envelopes and Marking them		18 – 1		The Tenderer shall place the original and each copy of the tender in separate red-wax sealed envelopes, duly marking the envelopes with the Name of the Entity name, tender number, and delivery address according to the address of the Entity indicated in the Tender Document. The envelopes shall be signed and marked as “ORIGINAL” and “COPY.” To differentiate between them. The envelopes shall then be placed in an outer envelope sealed with red wax, in accordance with instructions prescribed in the Tender Document.
		18 – 2		The inner and outer envelopes shall: A. be addressed to the name of the Entity given in the Tender Document. B. bear tender name given in the Tender Document and the delivery address given in the tender announcement/ invitation/ document. The words, “DO NOT OPEN BEFORE …”shall be written and the date and time shall be added as specified in the Tender Document, in accordance with paragraph (22 – 1) of these instructions.
		18 – 3		The inner envelopes shall also indicate the name and address of the tenderer to enable the tender to be returned unopened in case it is declared “late”.
		18 – 4		If the outer envelope is not sealed and marked as required by paragraph (18– 2) of these instructions, the Entity will assume no responsibility for the tender’s misplacement or premature opening of Tender
		18 - 5		The following shall apply for the submittal of tenders by non-local tenderers: A. The tenderer, official agent thereof, or anyone authorized by the relevant company shall state in the relevant tender the correspondence address thereof. Notifications and letters sent by the relevant Entity to such address shall be deemed duly delivered to the tenderer. B. Should said agent or authorized person submit the tender, a power of attorney or authorization authenticated by the competent authority shall be attached to said tender. c. Should the tenderer be a joint venture, the Tender B Document shall include the relevant preliminary partnership agreement stating names of partners, [12] capital share and their commitment to the venture and the name of the manager who is authorized by said partners to sign on behalf thereof.
19 - Deadline for Submission of Tenders		19 – 1		Tenders must be received by the Entity at the address specified under paragraph 18 – 2 (A) no later than the date and time specified in the Tender Document and announcement.
		19 – 2		The Entity may, at its discretion, extend this deadline for the submission of tenders by amending the Tender Document in accordance with Article (7), in which case all rights and obligations of the Entity and candidates previously subject to the deadline will therefore be subject to the deadline as extended.
20 – Late Tenders		20 – 1		Tenders will be rejected and returned unopened in the case of receipt by the Entity after the last date for submission of tenders under paragraph(19 - 1) of these instructions.
21 -Modification and Withdrawal of Tenders		21 – 1		The tenderer may modify or withdraw its tender after the tender’s submission, provided that written notice of the modification, including substitution or withdrawal of the tenders, is received by the Entity prior to the deadline prescribed for submission of tenders.
		21 – 2		The Tenderer’s modification or withdrawal notice shall be prepared, sealed, marked, and dispatched in accordance with the provisions of Article (18) of these instructions. The envelopes shall be marked as "WITHDRAWAL", "MODIFICATION", or "REPLACEMENT". A withdrawal notice may also be sent by fax or mail but followed by a signed confirmation copy, postmarked not later than the deadline for submission of tenders.
		21 – 3		No tender may be modified after the deadline for the opening of envelopes.
		21 – 4		No tender may be withdrawn in the interval between the deadline for submission of tenders and the expiration of the period of tender validity specified by the tenderer on the Tender Form. Withdrawal of a tender during this interval may result in the Tenderer’s forfeiture of his tender security, pursuant to paragraph (15 – 7) herein.
E – Opening and Evaluation of Tender Envelopes
22- Opening Tender Envelops by the Entity		22 - 1		The Entity shall open all tenders in a public session in the presence of tenderers who choose to attend, or their duly authorized representatives, at time and place specified in the Tender Document. The tenderers or their duly authorized representatives who are present shall sign a register evidencing their attendance. However, if the time and date for the opening of envelopes marked a weekly holiday or an official holiday, the opening of the envelopes shall be the next working day.
		22 – 2		The tenderers’ names, tender modifications or withdrawals, tender prices, discounts, and the presence or absence of requisite tender security, its validity, and the issuing bank, as well as such other details as the Entity may consider appropriate, will be announced at the opening. No tender received prior to the last date for the opening of envelopes shall be rejected. However, tenders receive dafter the date thereof shall be rejected and returned unopened, pursuant to Article (20) of these instructions.
		22- 3		Tenders withdrawn in accordance with paragraph (21 - 2) of these instructions shall not be opened and declared at the opening of tender envelopes and shall not be evaluated. The amendments to the original tenders before the deadline for opening the envelopes must be subject to analysis by the Analysis and Evaluation Committee.
		22 – 4		The Entity shall prepare minutes of the opening of tender envelopes to be signed by the chairman and members of the Committee, in accordance with the specified form.
		22 – 5		All data and amounts read and recorded in the minutes of the opening of tender envelopes shall be dealt with on an as is basis and shall not be deemed an indicator of the competitive position of tenderers.
		22 – 6		There shall be no reduction submitted in the tender envelope, unless it has been read in public and recorded in the minutes of the opening of envelopes in the same opening session.
23 – Clarification of Tenders		23 – 1		The Entity may, at its discretion, ask the tenderer for a clarification of his tender. The request for clarification and the response shall be in writing, and no change in the prices or substance of the tender shall be sought, offered, or permitted.
				If the tenderer does not respond to inquiries made by the Entity within a period not exceeding one week of the date of delivery of notification, this will be a cause for exclusion of the tender and the forfeiture of the tender security in accordance with paragraph (15 – 5) of these instructions
24 – Technical and Financial Analysis and Evaluation				A. Preliminary Examination:
		24 – 1		A. that the tenders have been properly submitted, signed, and sealed in accordance with the manner specified in the Tender Document. [14] B. that the requisite tender guarantees have been furnished and conforms with legal conditions in terms of amount and specified period, and with the guarantee format in the attached form. The guarantee must be unconditional and irrevocable. C. that the following certificates, cards, and licenses are attached: • A copy of valid sales tax certificate • A copy of valid tax card. • A copy of valid insurance card. • A copy of valid registration and classification certificates
				B. Technical Analysis:
		24 – 2		The procedures of technical analysis shall be completed and followed directly by the financial analysis in the same stage. The lowest-cost tender shall be awarded the contract, provided that the conditions and technical specifications specified in the Tender Document are met, and in accordance with the principles and standards specified in the Tender Document.
		24 – 3		Tenders that have passed the preliminary evaluation, pursuant to Article (24) of these instructions, and considered substantially responsive to Tender Document shall be subject to detailed examination. The measures to be followed are as follows
				A. Verification of compliance with technical specifications without unacceptable deviations which means, hereby, those deviations in technical specifications that, if accepted, would not meet the purpose for which the tenders were announced, or will prevent a fair competition with tenders that were committed to the technical specifications. Examples include the following: 1. Failure to provide certificates, documents and catalogs that assure and guarantee identical technical specifications as specified in the Tender Document; 2. Delivery of samples not in conformity with the required technical specifications; 3. Lack of a clear commitment to the performance and operation securities; 4. Noncompliance with the required important dates or the timetable for the implementation of the work in terms of progress order to begin the execution of the contract or the delivery of the supplies / supply, installation and operation; 5. Refusal to take important responsibilities and commitments specified in the Tender Document, such as: the provision of performance securities, and guarantees for maintenance and spare parts/ Training (if requested); 6. Non compliance of technical outputs with the information and data required in the Tender Document or contained in the submitted tender accepted during the process of technical analysis and evaluation.
		24 – 4		If a tender is not substantially responsive to technical specifications and conditions specified in Tender Document, it will be rejected and excluded.
				C. Financial Analysis
		24 – 5		A tender shall be rejected if based on percentage or lump sum discount from the lowest price provided in other tenders, or if a tender provides for the amendment to the price at the time the tenders are at fixed prices.
		24 – 6		Any amendments to the original tenders received before the opening of the envelopes shall be taken into consideration during the process of examination and evaluation of tenders in the financial evaluation stage;
		24 – 7		The arithmetic corrections to tenders shall be made pursuant to the following: A. If the amount in words does not match the amount in figures, the amount in words shall govern. b. If unit price does not correspond to total units' price, the unit price provided in the tender shall govern. C. Any tender the total arithmetic correction of which exceeds (3%) of the tender value announced and recorded in the minutes of the tenders opening session shall be rejected. Arithmetic correction shall be carried out in the following cases: 1. Error in multiplying unit price by quantity. 2. Error in aggregating price items; whether demonstrated in increase or decrease. 3. Error in carrying totals forward from one page to another. In all cases, failure to price any item shall not be considered an arithmetic error that should be taken into consideration when applying the percentage mentioned above. D. Should the total of un-priced items, after pricing them on the highest submitted items reach (10%) or more of the relevant tender value, this tender shall be rejected during analysis and evaluation. E. Should a tender contain un priced items, said items shall; for the purpose of evaluation; be assigned the highest price provided thereof in other tenders conforming to the requirements for the purposes of evaluation. Should the Tender be awarded to said tender, the same shall be paid based on the lowest price provided in the conforming tenders.
		24 - 8		Any conditions or reservations of monetary value shall be financially evaluated for the purposes of comparison and evaluation only.
		24 – 9		Should a sole tender, or one that became so upon rejection of other tenders, contain un priced items, estimated cost prices for said items shall be used for the purpose of awarding the Tender; provided that the value of said items does not exceed (10%) of the total Tender value announced and recorded in the minutes of the tenders opening session
				Should tenders, upon analysis and evaluation thereof, prove to contain reservations, the following measures shall be implemented: A. Tenders containing reservations on primary specifications, conditions and requirements specified in the Tender Document, or primary restrictions and conditions not provided for in the tender document, shall be rejected. B. Conducting a financial review for secondary reservations, other than those provided for in the previous paragraph of this Article, and adding the same to the total value of the relevant tender as follows: 1. Secondary reservations with financial values specified in the Tender Document shall be evaluated accordingly. 2. Should a secondary reservation not have a clear financial value specified in the Tender Document, the cost thereof shall be estimated according to a clear and fair reference to be recorded in the evaluation report along with supporting documents. 3. Should secondary reservations be less than (10%) of tender value, said reservations shall be added to the total tender value and tenders shall be re-arranged accordingly. 4. Should secondary reservations exceed (10%) of tender value, the analysis and evaluation committee shall reject the relevant tender. C. Tenderers may not object to rearrangement or rejection, and the decision of the relevant Entity based on analysis of reservations shall be deemed final.
		24 - 11		The Entity may waive any minor informality or nonconformity or irregularity in a tender which does not constitute a material deviation, provided such waiver does not prejudice or affect the relative ranking of any tenderer.
		24 - 12		If a tender is not substantially responsive, it will be rejected by the Entity and may not subsequently be made responsive by the tenderer by correction of the non-conformity.
25 -Conversion to Single Currency		25 – 1		Where other convertible currencies are used, the Entity shall convert these currencies to Yemeni Riyals subject to the following: A. The date and source of determining the price shall be the selling price stated in Central Bank’s exchange bulletin which shall be obtained from the Central Bank or a branch thereof. B. The exchange rate shall be determined (28) days prior to the date set in the Tender Document for opening envelopes for evaluation.
26 - Evaluation and Comparison of Tenders		26 – 1		The Entity shall evaluate and compare the tenders which have been determined to be substantially responsive.
		26 – 2		The Entity shall take into account when assessing the tender, in addition to tender price specified in paragraph (11 – 3) of these instructions, one or more of the following factors as shown in paragraph (26 - 3) of these instructions: A. Transport and insurance costs, as well as other costs in Yemen arising from the delivery of goods to their final destination; B. Delivery timetable submitted in the tender; C. Costs of components, compulsory spare parts and ancillary services; D. Availability of spare parts and ancillary services in Yemen for the supplies provided in the tender; E. Operating and maintenance costs required during the operational life of the supplies; F. Performance and productivity of offered supplies; G. Any other criteria for evaluation prescribed in the Tender Document.
		26 - 3		Pursuant to paragraph (26– 2) of these instructions, one or more of the following methods of quantification shall be applied: A. Internal transport from the factory/ arrival port/ border point, insurance, and contingencies. The Entity shall calculate the cost of internal transport, insurance and any contingencies to deliver supplies from the factory, arrival port or border point to the project site, described in the Tender Document for each tender on the basis of customs duties announced by the agencies of road transport, and railways, insurance companies and/ or any other appropriate sources. To facilitate the accounting process, the tenderer shall clarify the estimates for the sizes and weights of shipment and approximate value of each package coming from the factory "EXW", arrival port (CIF) (or "CIP" at the border point). The Entity shall add the cost thereof to the price supplies from the factory, CIF, or CIP at the border point. B. delivery Schedule 1. The supplies shall be delivered in a timely manner as provided for in the Tender Document and the timing estimate for the arrival of supplies for each tender should be taken into account while allowing sufficient time within reasonable limits for the international and internal transport. If the offering of delivery at the scheduled time is the "basis", the "modified" delivery should be calculated for other tenders by applying the percentage set out in the Tender Document to delivery price to factory/ CIF / CIP (EXW/ CIF/ CIP) for each week of delay after the scheduled delivery date. This cost shall be added to the tender price for evaluation of its value. However, no advantage shall be given for any early delivery. Or 2. The supplies set forth in the Tender Document are required to be delivered (shipped) during an acceptable period. However, no advantages shall be given for early delivery. The tenders that offer delivery after that period will be treated as non-responsive. During this acceptable period a percentage shall be added for each week of delay, as specified in the Tender Document, to evaluate the tender price for tenders offering deliveries later than the first delivery times specified in the delivery schedule. Or 3. The supplies set forth in the Tender Document are required to be delivered (shipped) in partial shipments, as specified in the schedule of requirements. The tenders that offer early or late delivery from the scheduled times are adjusted in evaluation by adding an equivalent percentage to the tender price, as specified in the Tender Document, of the delivery price to factory/ CIF/ CIP (EXW/ CIF/ CIP), for Every week of delay after the scheduled time of delivery. C. Cost of spare parts 1. The Technical Specifications Annex lists items and quantities of the basic elements, parts, and spare parts likely to be needed during the first period of operation startup. Such items and quantities are added to the tender value by the total cost of these items at all units described in the tender. D. Supplies (goods) performance 1. The delivered supplies shall provide a minimum level of productive efficiency referred to in the relevant item in the technical specifications to be considered appropriate. The evaluation shall be based on unit costs of productive efficiency of the supplies offered in the tender, and then added to the tender value using the methodology set out in the Tender Document or the technical specifications. 2. Additional criteria set out in the Tender Document and/ or the technical specifications, as well as the relevant evaluation methodology should be specified in detail in the Tender Document and/ or technical specifications.
		26 – 4		If the tender is awarded on a group basis and submission of discounts from the part of the tenderer is required, provided that he is awarded more than one contract or group, the contract shall be subject in the final stage to financial evaluation.
		26 – 5		Tenders complying with the conditions and technical specifications set out in the Tender Document shall be arranged in accordance with the lowest prices evaluated.
27 – Local Preference		27 – 1		Should the Tender Document allow granting a margin of preference for domestic agricultural and industrial products, the Entity shall observe so, provided that said preference is granted in accordance with the ratio and conditions specified in the Investment Law
28 – Contacting the Entity		28 – 1		Subject to Article (23) of these instructions, no tenderer shall contact the Entity on any matter related to his tender, from the time of the opening of the tender envelopes to the time the contract is awarded.
		28 – 2		Any effort by a tenderer to influence the Entity in its decisions on tender evaluation, tender comparison, or contract award may result in the rejection of the Tenderer’s tender.