Expanded Withholding Tax on PHIC Medical Payments

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BIR REVENUE MEMORANDUM CIRCULAR NO. 38-2011: Expanded Withholding Tax on PHIC Medical Payments

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Title Supreme Court: Expanded Withholding Tax on PHIC Medical Payments

Law: Bir Revenue Memorandum Circular No. 38-2011

Decision Date: Sep 1, 2011

The Bureau of Internal Revenue clarifies that payments made by the Philippine Health Insurance Corporation to medical practitioners and hospitals for member benefits are subject to expanded withholding tax rates of 10% or 15% for professional fees and 2% for facility fees, emphasizing PHIC's responsibility as a withholding agent.

expanded withholding

philippine health

insurance

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