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RMC No. 56-2002: Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes.

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Summary

RMC No. 56-2002 circularizes pertinent portions of C.T.A. Case No. 6166 on the taxability of Health Maintenance Organizations for VAT purposes.

Key points

  1. HMOs treated as service contractors. C.T.A. Case No. 6166 reiterated the view of the VAT Review Committee under VAT Ruling No. 18-98 that Health Maintenance Organizations are service contractors.
  2. VAT rate. As service contractors, they are subject to the Value-Added Tax at the rate of ten percent (10%).

Who is affected

  • Health Maintenance Organizations

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