Circularizing the IRR of Republic Act 10932 (Strengthening the Anti-Hospital Deposit Law)

March 18, 2019 REVENUE MEMORANDUM CIRCULAR NO. 039-19 SUBJECT : Circularizing the Implementing Rules and Regulations of Repub lic Act 10932, "An Act Strengthening the Anti-Hospital Dep osit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases" As Amended by Republic Act No. 8344, and for Other Purposes" under Administrative Order No. 2018-0012 of the Department of Health (DOH) TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith, as Annex "A" hereof, is the Implementing Rules and Regulations of Republic Act 10932, "An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases" As Amended by Republic Act No. 8344, and for Other Purposes." AaCTcI All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A DOH Administrative Order No. 2018-0012 April 4, 2018