Revenue Regulations No. 18-2012

RR No. 18-2012 introduced new provisions and updated some existing ones, aimed at further enhancing tax compliance and improving the tax administration system in the Philippines.


Here are the key points relevant to doctors:

Use of non-thermal paper: RR No. 18-2012 mandates the use of non-thermal paper for the printing of principal and supplementary receipts or invoices. This helps ensure that printed information on receipts and invoices remains legible for a longer period.

Supplementary receipts or invoices for discounts: RR No. 18-2012 requires doctors to issue a supplementary receipt or invoice for discounts given to senior citizens and persons with disabilities, in accordance with the Senior Citizens Act and the Magna Carta for Disabled Persons. This ensures that the tax benefits and discounts extended to these sectors are properly documented and accounted for.

Notice to the Public: RR No. 18-2012 mandates that all establishments, including doctors’ clinics, must display a “Notice to the Public” that informs customers of their right to demand an official receipt or invoice. This requirement helps promote tax compliance and transparency.

Machine Identification Number (MIN): Under RR No. 18-2012, the use of cash register machines (CRMs), point-of-sale (POS) machines, and other similar devices must have a Machine Identification Number (MIN) issued by the BIR. Doctors using such machines for their practice must ensure that they comply with this requirement.

By understanding and adhering to the provisions of RR No. 18-2012, doctors can ensure their compliance with tax regulations in the Philippines, maintain accurate documentation of their transactions, and protect their professional standing.


BIR References:
Digest | Full Text