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RMC No. 39-2019: Circularizes the Implementing Rules and Regulations prescribed under DOH’s Administrative Order No. 2018-0012, which strengthened 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, as amended By RA No. 8344

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Summary

RMC No. 39-2019 circularizes the Implementing Rules and Regulations of RA No. 10932 (Anti-Hospital Deposit Law) under DOH Administrative Order No. 2018-0012.

Key points

  1. What the law does. RA No. 10932 increases the penalties on hospitals and medical clinics that refuse to give appropriate initial medical treatment and support in emergency or serious cases. It amends Batas Pambansa Bilang 702, as amended by RA No. 8344.
  2. PhilHealth. PhilHealth reimburses the hospital or clinic for basic emergency care and transportation for poor and indigent patients, using its resuscitation (emergency) and referral (transportation) package.
  3. PCSO. The Philippine Charity Sweepstakes Office gives medical assistance for basic emergency care of poor and marginalized groups. Patients managed for emergencies and continuously admitted are eligible for emergency care expenses under its guidelines.
  4. Tax deduction. Basic emergency care for poor and indigent patients not reimbursed by PhilHealth and PCSO is deductible from gross sales/receipts. A Revenue Regulations to be issued by the BIR will cover documentary requirements and mechanics.
  5. Scope. The Administrative Order covers only medical and surgical goods and services, not non-medical amenities, which follow institutional business practice.

Who is affected

  • Hospitals and medical clinics
  • 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.