Revenue Regulations No. 12-2013
Revenue Regulations (RR) No. 12-2013, issued by the Bureau of Internal Revenue (BIR) in the Philippines, provides guidelines for the accreditation of medical practitioners who can claim itemized deductions for professional expenses. Here are the key points:
Medical practitioners, including doctors, who opt to claim itemized deductions for professional expenses are required to be accredited by the BIR.
Application for Accreditation
Doctors must submit a properly accomplished BIR Form No. 1914 (Application for Accreditation of Medical Practitioner) along with the required documentary attachments to the Revenue District Office (RDO) where they are registered.
Validity of Accreditation
The accreditation granted by the BIR is valid for three years from the date of issuance, unless revoked or suspended due to non-compliance or other reasons.
Renewal of Accreditation
Doctors must apply for the renewal of their accreditation at least three months before its expiration, following the same process as the initial application.
Compliance with Tax Regulations
Accredited medical practitioners are expected to comply with all applicable tax laws and regulations, including the proper issuance of official receipts, filing of tax returns, and payment of taxes.