RMC No. 38-2011 dated September 1, 2011
EWT on Philhealth Payments
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This
Circular was issued to clarify the responsibility of Philippine Health
Insurance Corporation (Philhealth) to withhold EWT and the applicable expanded
withholding tax (EWT) rates on the payments for its member's benefits to
medical practitioners and hospitals/clinics.
Since the
PHIC determines the members' medical benefits based on pre-approved amount on a
per case basis, such that, it can determine the amount to be paid as
professional fees and the amount for medical services (facility fee) which
include medical procedures, room and board, and pharmacy, the applicable rates
for each of the payment identified shall be used.
Payments
made to medical practitioner shall be covered with the expanded withholding tax
(EWT) rates prescribed under Section 2.57.2 (A) of RR No. 2-98 as amended,
which is 10% or 15%, whichever is applicable, while for the facility fees paid
to hospitals or clinic, the EWT rate shall be two percent (2%) pursuant to
Section 2.57.2 (N) of the same RR.
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