Request to Provide the Royal Netherlands Embassy a copy of "BIR Provision About Billing the Consumer/Patient in US Dollars for Medicines and Hospital Services"

October 12, 1995 BIR RULING NO. 158-95 19 000-00 158-95 Royal Netherlands Embassy 9/F King's Court Building 2129 Pasong Tamo, Makati City Metro Manila Attention: A . W . H . M . Berkhout Gentlemen : This refers to your letter dated June 2, 1995 requesting us to provide that Embassy a copy of "BIR provision about billing the consumer/patient in US dollars for medicines and hospital services." It appears that a certain Jorana Maguilang Van Emden who was confined at the Almerol Community Hospital was billed in US$ for medicines, services and professional fees by said hospital. In reply, please be informed that the applicable provision cannot be found in the National Internal Revenue Code (NIRC)but in Article 1249 of the Civil Code of the Philippines (Republic Act No. 386) which provides in the 1st paragraph thereof that the payment of debts in money shall be made in the currency stipulated, and if it is not possible to deliver such currency, then the currency which is legal tender in the Philippines. This provision however, was somewhat modified by Republic Act No. 529, as amended by Republic Act No. 4100, to the effect that payments of all monetary obligations should now be made in Philippine Currency. As to whether Ms. Jorana Maguilang Van Emden can be obliged by Almerol Community Hospital to pay it in dollars is a matter which the parties themselves should decide. However, this Office will conduct the necessary investigation to determine whether Almerol Community Hospital has committed a violation of the internal revenue laws or regulations, particularly on the matter of issuance of receipts or invoices. aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue