REVENUE REGULATIONS NO. 12-98 issued September 25, 1998 amends Section 2.57.2 of Revenue
Regulations No. 2-98 relative to the collection of the creditable withholding tax on income payments from
medical practitioners. It will be the duty and responsibility of the hospital or clinic to collect from any
patient admitted by such hospital or clinic the professional fee of the attending medical practitioner and
to withhold the tax prescribed in the Regulations. The withholding tax prescribed in the regulations will
not apply whenever there is proof that no professional fee has in fact been charged by the medical
practitioner and paid by his patient, provided, however, that this fact is shown in a sworn declaration
jointly executed by the medical practitioner, the patient or his duly authorized representative and the
administrator of the hospital or clinic.