RMC No. 35-2010: Publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc. (owner and operator of the Chinese General Hospital and Medical Center)

Summary

RMC No. 35-2010 publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical Center, signed April 21, 2010.

Key points

1. Proof required in emergencies. For emergency cases and hospital confinement at any time, a BIR official or employee presents a BIR ID, or a certification signed by the CIR or the DCIR, RMG. A written referral request signed by the CIR or DCIR, RMG and noted by the Head of the Medical and Dental Division is also submitted.
2. Hospital discounts. The Association provides diagnosis and treatment, including major operations and surgeries. It gives a 50% discount on room occupancy charges and a 30% discount on laboratory, pulmonary and x-ray services, upon proof that the patient is a BIR official or employee.
3. Term of the MOA. The MOA takes effect upon signing and is valid for one (1) year, renewable 30 days before expiration as both parties agree.

Who is affected

• BIR officials and employees

Deadlines and effectivity

• Effective upon signing, valid for one (1) year
• Renewal 30 days before expiration

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