Responsiveness of Bid 3

It is generally stated in the bidding document that “bidders must possess a valid Tax Compliance Certificate/Tax Compliance Letter at the “time of bid submission” in order to participate”.  

The question posed was:-

If, say, December 31, 2021 was the Bid Submission Date for a procurement opportunity and a bidder whose TCC expired on December 30, 2021submitted a bid on December 30, 2021.  The bidder’s TCC remains expired on December 31, 2021.

Is this a valid bid?