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Contact Number: 09369340340

REVENUE MEMORANDUM CIRCULAR NO. 39-2019 issued on March 27, 2019 circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10932, entitled “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 RA No. 8344, and for Other Purposes” under Administrative Order No. 2018- 0012 issued by the Department of Health (DOH).

PhilHealth shall reimburse the cost of basic emergency care and transportation services incurred by the hospital or medical clinic for the emergency medical services given to poor and indigent patients adopting the resuscitation (emergency) and referral (transportation) package of PhilHealth.

The Philippine Charity Sweepstakes Office (PCSO) shall provide medical assistance for the basic emergency care needs of the poor and marginalized groups. All patients managed for emergency cases and continuously admitted in the hospital shall be eligible for assistance from PCSO for the emergency care expenses following its guidelines of Endowment Fund Program and Individual Medical Assistance Program.

Basic Emergency Care to poor and indigent patients provided by the hospital or medical clinic not reimbursed by PhilHealth and PCSO shall be deductible from gross sales/receipts. The documentary requirements and details of mechanics on availment of the deduction shall be covered by a Revenue Regulations to be issued by the BIR.

Basic Emergency Care is defined in the DOH’s Administrative Order as “the response to a situation where there is urgently required medical care and attention, and shall include procedures required for initial diagnosis, use of equipment and supplies in sufficiently addressing the emergency situation, considering the welfare of the patient. It also includes the necessary medical procedures and treatment administered to a woman in active labor to ensure
the safe delivery of the newborn.”

The Administrative Order covers only the provision of medical and surgical goods and services, and does not cover the provision of non-medical amenities which have nothing to do with the treatment of the emergency or serious case. The provisions of and payment for these non-medical amenities shall be subject to appropriate institutional business practice.