RR No. 12-98: Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners

Key points

1. Hospital or clinic duty. The hospital or clinic collects the attending medical practitioner’s professional fee from any patient it admitted. It also withholds the tax prescribed in the Regulations.
2. Exception. The withholding tax does not apply when there is proof that the medical practitioner charged no professional fee and the patient paid none.
3. Sworn declaration. That fact must be shown in a sworn declaration jointly executed by the medical practitioner, the patient or an authorized representative, and the administrator of the hospital or clinic.

Who is affected

• Hospitals and clinics
• Medical practitioners
• Admitted patients