RMC No. 78-2017 — Publishes the full text of Republic Act (RA) No. 10932, entitled "An Act Strengthening the Anti-Hospital 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 th

REPUBLIC OF THE PHILIPPINES BIIREAII OT INMTEGPT,N'ArLllR\a[\Ms!l{ilN.B DEPARTMENT OF FINANCE F,Sa,rF$s BUREAU OF INTERNAL REVENUE stP 2 6 2017 Quezon City W lo:go^/ I,tECPxvEs August 25, 2017 /f REVENUE MEM'RANDUM crRcuLAR No. ' 1'017 SUBJECT: Publishing the Full Text of Republic Act No. 10932, Entitled "AN ACT STRENGTHENING THE ANTI-HOSPITAL 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 7A2, 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" TO : All lnternal Revenue Officials, Employees and Others Concerned For the information and gurdance of all internal revenue officials and others concerned, attached is the letter dated August 4,2017 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director lll of Malacafrang Records Office and a certified copy of Republic Act No. 10932, entitled "AN ACT STRENGTHENING THE ANTI-HOSPITAL DEPOSIT LAW BY INCREASING THE PENALTIES FOR THE REFUSAL OF HOSPITALS AND MEDICAL CLINICS TO ADMIN]STER 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 DEPOS]TS 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'. All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. /l,s,+,q,'4{^f/ CAESAR R. DULAY Commissioner of lnternal Revenue 0 09 3 2 s o-s