As of now, the rules are dictated by the latest IRR and not by some stipulations in the form. Besides, there is no particular NFCC form found in Downloadable Forms.
Only AFS is material to the NFCC computation. AFS is part of the PhilGEPS Platinum Certificate. Thus, even if the bidder did not attach the physical AFS, it will not be a ground for disqualification. It may be requested though, during post qualification process for validation.
As to ITR, the same may be required from the bidder with the lowest calculated bid (LCB) or single calculated bid (SCB) in case of goods and infra.