BIR Requirements Update


After limited information dissemination from the BIR and collective actions of medical organizations, the BIR through its Revenue Memorandum Circular No. 32-2014 extended the period to submit the required Affidavit and Official Appointment Books under Section 3 of Revenue Regulations (RR) No. 4-2014 to May 31, 2014.

Section 2.1 of the Revenue Regulation No. 4-2014 states that: “… In addition to the requirement for annual registration, all self-employed professionals shall submit an affidavit indicating the rates, manner of billings and the factors they consider in determining their service fees upon registration and every year thereafter on or before January 31.”

The PCR participated in the Motion for Intervention to the honorable Supreme Court regarding the matter, together with all other Specialty Societies.

A series of meetings of Specialty Divisions were conducted and representatives sought audience with BIR Commissioner Kim Henares. The Philippine College of Physicians drafted a template affidavit for reference by doctors to comply with the requirements. Another draft was presented by Deputy Commissioner Nelson Aspe of the BIR.

During a meeting with Presidents of Specialty Societies and PMA President elect Dr. Minerva Calimag, it was pointed out that for the moment, we need to comply with the BIR requirements and meet the May 31, 2014 deadline, while waiting for the Supreme Court action on our motion. Upon query regarding Radiologists who do not actually conduct patient consultations, Dr. Leachon suggested that Radiologists should include in the affidavit the statement stating this fact.

Radiologists may refer to the templates in crafting their individual Affidavits but the Affidavit should reflect the actual manner by which each Radiologist is compensated or paid. This actually varies for every Radiologist whose practice and manner of payments (compensation, percentage, commission, salary, fixed income, etc) varies. The Affidavit should, in simple terms, reflect the real manner by which the Radiologist’s fee is paid.

All are enjoined to access the attached files on draft template affidavits, slides of the meeting of Specialty Societies, documents/memorandum from the BIR.