Extending the Period within Which to Submit the Required Affidavit and Official Appointment Books under Section 3 of Revenue Regulations (RR) No. 4-2014

May 2, 2014 REVENUE MEMORANDUM CIRCULAR NO. 032-14 SUBJECT : Extending the Period within Which to Submit the Required Affidavit and Official Appointment Books under Section 3 of Revenue Regulations (RR) No. 4-2014 TO : All Revenue Officials, Employees and Others Concerned On 06 April 2014, or fifteen (15) days following its publication in a newspaper of general circulation, Revenue Regulations (RR) No. 4-2014 , entitled "Guidelines and Policies for the Monitoring of Service Fees of Professionals" , took effect. Section 3 thereof requires all existing and registered self-employed professionals at the time of the effectivity of the RR to submit an affidavit (indicating the rates, manner of billings and the factors they consider in determining their service fees) as well as to register their official appointment books within thirty (30) days from date of RR's effectivity on 06 April 2014 or until 06 May 2014 . To give ample time for all the parties concerned to prepare and comply with such a requirement, the period within which to submit said affidavit and to register the official appointment books under Section 3 of RR No. 4-2014 is hereby extended, from 06 May 2014 to 31 May 2014 . All revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. This Circular takes effect immediately. EHSADa (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ATTACHMENT Philippine College of Physicians Internal Medicine/Doctors for Adults "A Dynamic Community of Ethical and Compassionate Internists, Committed to Excellence, Integrity and Service above Gain" May 2, 2014 HON. KIM S. JACINTO HENARES, CPA, LLB, LLM Commissioner of Internal Revenue Bureau of Internal Revenue-Department of Finance Agham Road, Diliman, Quezon City Dear Hon. Commissioner Henares, Greetings! The Philippine College of Physicians is grateful for the opportunity that you have given the College and the other medical organizations to reaffirm our support to the government in paying the right taxes and discuss the matters concerning the medical profession on the recent decision of the Honorable Supreme Court on the BIR Regulation No. 4-2014: Guidelines & Policies for the Monitoring of Service Fees of Professionals. In line with the things that were discussed with you during our meeting this morning, we would like to request your good office to extend the deadline of the filing of requirements of the said Regulation. The extension would help us disseminate information among our members which can help them comply with the Regulation. We are hoping that you would favorably consider this request. Thank you very much. IDEHCa Very truly yours, (SGD.) PRISCILLA B. CAGUIOA, MD, FPCP President