REVENUE MEMORANDUM CIRCULAR NO. 78-2017 issued on September 26, 2017 publishes the full text of Republic Act No. 10932, entitled “An Act Strengthening the AntiHospital 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 Republic Act No. 8344, and for Other Purposes”.

     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. Furthermore, the Philippine Charity Sweepstakes Office shall provide medical assistance for the basic emergency care needs of the poor and marginalized groups. Other expenses incurred by the hospital or medical clinic in providing basic emergency care to poor and indigent patients not reimbursed by PhilHealth shall be tax deductible.