Law Summary
Tax Deductibility of Emergency Service Expenses
- Private hospitals or clinics can deduct expenses and lost earnings for emergency medical services beyond first aid.
- Deductible amount is up to fifty thousand pesos per year.
- Deductible expenses may be carried over for five years.
- This provision overrides any contrary law or regulation related to income tax.
Penalties for Failure to Provide Emergency Assistance
- Hospital directors, administrators, officers-in-charge, physicians, nurses, midwives, or medical attendants may be penalized for refusing or failing to provide required emergency assistance without good cause.
- Penalties include imprisonment from one month and one day to one year and one day.
- Monetary fines range from three hundred pesos to one thousand pesos.
- Violations by physicians are also subject to penalties under Republic Act No. 2382.
- For government hospital personnel, penalties do not preclude possible administrative actions.
- For private hospitals, penalties on individuals may be accompanied by suspension or revocation of the hospital's license, when justified.
Rulemaking Authority
- The Bureau of Medical Services, with approval from the Secretary of Health, is empowered to promulgate necessary rules and regulations to implement the Act.
Repeal of Inconsistent Laws
- Any existing laws or parts thereof that conflict with the provisions of this Act are repealed.
Effectivity
- The Act takes effect immediately upon its approval.