Title
Issuance of ORs for PhilHealth payments
Law
Philhealth Circular No. 24, S. 2005
Decision Date
Sep 15, 2005
Accredited health care facilities and providers are mandated to issue official receipts for PhilHealth reimbursements starting October 1, 2005, ensuring compliance with tax regulations and facilitating reimbursement tracking.
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Modes of Payment and Prescribed Issuance Procedures for Receipts

  • Check Payments Received by Mail:
    • Providers should send the O.R. through mail, submit it personally, or have it delivered by an authorized representative.
    • A provisional receipt (P.R.) may be issued initially, with a corresponding O.R. issued upon collection of subsequent checks.
  • Check Payments Picked Up by Authorized PhilHealth Representatives:
    • Both the O.R. and P.R. must specify check number(s), date, and the exact amount received.
  • Professional Fee Payments via Auto Credit System (PFPN):
    • Physicians must wait to receive the Professional Fee Payment Notice (PFPN) from PhilHealth.
    • Subsequently, an O.R. indicating amount and date credited must be submitted.
    • Physicians are encouraged to regularly verify their balances through Landbank Express Net ATMs.

Receipt Requirements for Government Health Care Facilities

  • Government health care facilities must issue the Republic of the Philippines Official Receipt, specifically Accountable Form No. 51.

Timeline and Submission of Official Receipts

  • All issued O.R.s must be submitted to PhilHealth within 30 working days from the receipt of the payment or reimbursement.
  • For O.R.s mailed, submission date is considered the post office's received date stamp.

Monitoring and Compliance Enforcement

  • PhilHealth Regional and Service Offices are tasked with installing and maintaining systems to monitor adherence to these requirements.
  • Compliance status may influence the approval or denial of future reimbursements from PhilHealth.

Legal and Administrative Authority

  • The circular was adopted on September 15, 2005, and signed by Lorna O. Fajardo, Officer-in-Charge, Office of the President and CEO of PhilHealth.
  • The directive enforces strict compliance for accountability and regulatory conformity.

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