Revenue Regulations that are Relevant to Doctors

Understanding the Revenue Regulations (RR) of the Bureau of Internal Revenue (BIR) is one of the best ways to ensure compliance and maintain a smooth and worry-free relationship with BIR. It is however a huge subject to cover and not all of its contents are relevant to Doctors.

This article outlines a few Revenue Regulations that we consider relevant to doctors. Furthermore, it summarizes each Revenue Regulation by indicating the most relevant key points. In doing so, we are able to condense important concepts. At the end of each page are links to the actual BIR pages. We highly encourage visiting the BIR links directly.

Revenue Regulations No. 11-2018 This regulation covers registration with the BIR, obtaining a Tax Identification Number (TIN), and registering books of accounts.
Revenue Regulations No. 21-2018 This regulation outlines the revised schedule of compromise penalties for various tax violations, including failure to register, late registration, and non-issuance of receipts.
Revenue Regulations No. 8-2018 This regulation provides implementing guidelines for income tax provisions under the TRAIN Law, including graduated tax rates and the 8% flat rate option for self-employed individuals and professionals.
Revenue Regulations No. 16-2005 This regulation governs the requirements for the issuance and use of receipts, invoices, and commercial documents. It also covers the printing of such documents and the penalties for non-compliance.
Revenue Regulations No. 12-2013 This regulation provides guidelines for the accreditation of medical practitioners who can claim itemized deductions for professional expenses.
Revenue Regulations No. 5-2017 This regulation specifies the guidelines on the tax treatment of the sale of services, including professional services of doctors, subject to Value-Added Tax (VAT) or Percentage Tax.
Revenue Regulations No. 1-2018 This regulation provides the implementing guidelines for the Tax Reform for Acceleration and Inclusion (TRAIN) Law, which includes adjustments to personal income tax rates, VAT exemptions, and other tax provisions that may affect doctors.
Revenue Regulations No. 16-2011 This regulation clarifies the tax treatment of professional fees paid to medical practitioners who are members of group practice, such as partnerships or professional associations.
Revenue Regulations No. 3-2012 This regulation covers the guidelines and requirements for the registration and use of the Electronic Filing and Payment System (eFPS) for filing tax returns and paying taxes online, which may be applicable to doctors.
Revenue Regulations No. 10-2008 This regulation provides guidelines on the issuance and use of the Certificate Authorizing Registration (CAR) for the transfer of real property. Doctors who buy, sell, or transfer real property in the course of their profession may need to be aware of this regulation.
Revenue Revenue Regulations No. 21-2018 This regulation primarily amends certain provisions of RR No. 11-2018 and focuses on the withholding tax on various income payments.
Revenue Regulations No. 18-2012 This regulation introduces new provisions while updating others, and is aimed at further enhancing tax compliance and improving the tax administration system.
Revenue Regulations No. 11-2018 This regulation implements tax provisions on the TRAIN Law, particularly on new income tax rates, the 8% optional rate and withholding tax for professionals.