RMC No. 06-2004 — Publishes the full text of PHILHEALTH Advisory No. 06-002-2003. Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City February 3, 2004 REVENUE MEMORANDUM CIRCULAR No. 6-2004 SUBJECT : Publishing the full text of PHILHEALTH Advisory No. 06-002-2003 TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the full text of PHILHEALTH Advisory No. 06-002- 2003: "PHILHEALTH Advisory No. 06-002-2003 For All members of the National Health Insurance Program (NHIP) And all concerned EFFECTIVE January 1, 2004, a new premium contribution schedule for the employed and Sponsored (Indigent) Sector of the Philippine Health Insurance Corporation shall be implemented. Below is the new contribution schedule for the employed sector: Monthly Monthly Salary Range Salary Base Total Monthly Personal Employer Salary Contribution Share Share (ES) Bracket P4,999.99 and below P4,000.00 (PS) (ES=PS) P5,000.00-P5,999.99 P5,000.00 P100.00 (PS=SB) 1 P6,000.00-P6,999.99 P6,000.00 P125.00 x 1.25%) P50.00 2 P7,000.00-P7,999.99 P7,000.00 P150.00 P50.00 P62.50 3 P8,000.00-P8,999.99 P8,000.00 P175.00 P62.50 P75.00 4 P9,000.00-P9,999.99 P9,000.00 P200.00 P75.00 P87.50 5 P10,000.00-P10,999.99 P10,000.00 P225.00 P87.50 P100.00 6 P11,000.00-P11,999.99 P11,000.00 P250.00 P100.00 P112.50 7 P12,000.00-P12,999.99 P12,000.00 P275.00 P112.50 P125.00 8 P13,000.00-P13,999.99 P13,000.00 P300.00 P125.00 P137.50 9 P14,000.00-P14,999.99 P14,000.00 P325.00 P137.50 P150.00 10 P15,000.00 P350.00 P150.00 P162.50 11 P15,000.00 and up P375.00 P162.50 P175.00 12 P175.00 P187.50 P187.50

Contributions from the public and private sector employers should be remitted on or before the 10th day of the month following the applicable month at any PhilHealth offices or through accredited collecting agents and their branches nationwide. Failure to deduct and/or consequently remit the said premiums shall make the employer liable under the penal provisions provided in Article X of the National Health Insurance Act of 1995 (RA 7875). Moreover, to ensure proper and immediate posting of employers' contribution payments, employers are enjoined to submit the Quarterly Remittance Reports textile format on or before the 15th day of the month following the applicable quarter. For the Sponsored (Indigent) Sector: Premiums for members of the Sponsored (Indigent) Sector shall also be revised from the annual rate of P1,188 to P1,200 per family effective for Enrollments and Renewals starting January 2004." All revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (Original Signed) NORMA L. LIPANA ACIR- Financial and Administrative OIC, Resource Management Group O-6