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RMC No. 78-2017: Publishes the full text of Republic Act (RA) No. 10932, entitled “An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as “An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases”, as Amended by RA No. 8344, and for Other Purposes”

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Summary

RMC No. 78-2017, issued on September 26, 2017, publishes the full text of Republic Act No. 10932, which strengthens the Anti-Hospital Deposit Law by increasing penalties for refusal to give initial medical treatment in emergency or serious cases.

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Key points

  1. PhilHealth reimbursement. PhilHealth reimburses the hospital or medical clinic for the cost of basic emergency care and transportation services given to poor and indigent patients.
  2. Charity Sweepstakes assistance. The Philippine Charity Sweepstakes Office provides medical assistance for the basic emergency care needs of the poor and marginalized groups.
  3. Tax deductibility. Other expenses of basic emergency care for poor and indigent patients that PhilHealth does not reimburse are tax deductible.

Who is affected

  • Hospitals and medical clinics giving emergency care to poor and indigent patients

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.