REVENUE MEMORANDUM CIRCULAR NO. 4-2013 issued on January 14, 2013 requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates.

All hospitals and non-stock, non-profit organizations operating hospitals which were issued tax-exempt rulings by the BIR shall submit a request for revalidation of their tax-exempt status by submitting the following documents to the Revenue District Office (RDO) where the organization is registered:

a. Letter application which must state the specific paragraph of Section 30 of the National Internal Revenue Code (NIRC) under which it seeks exemption

b. Copies of the corporation’s latest Articles of Incorporation and By-Laws duly certified by the Securities and Exchange Commission

c. Certificate of Registration with the BIR

d. Tax Clearance issued by the RDO where the corporation is

e. Copies of the Income Tax Returns or Annual Information Returns and Financial Statements for the last three years

f. A statement of its modus operandi stating therein its sources of revenues

In the course of review of the application for tax exemption, the BIR may require the submission of other documents as the circumstances may warrant. The revalidation procedures are specified in the Circular.

All rulings issued prior to November 1, 2012 which grant tax exemption to proprietary non-profit hospitals or to non-stock, non-profit entities operating hospitals under Section 30 of the NIRC shall no longer be valid.