BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 19, 1976
Full text
March 19, 1976 Mr. Pacifico Pebenito Ramon Magsaysay Medical Center Aurora Blvd.,Quezon City S i r : This refers to your query on whether there is an existing regulation requiring hospitals to demand from doctors their official receipts for professional fees received thru hospitals. In reply, I have the honor to inform you that as physicians are subject to internal revenue taxes, such as income tax and additional residence tax, they are required by Section 204 of the Tax Code to issue receipts which should be duly registered with the Bureau or its regional offices. Such being the case, hospital can, and in fact, should demand that they issue official receipts covering the professional fees received by them. And if professional fees received by doctors, thru hospitals, are included in the bills issued by hospitals to patients, it is but right that the receipts be submitted to hospital authorities as patients have the right to require submission of said receipts. cdt Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-1182-568-4
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.