During the en banc session, the SC issued a TRO stopping the BIR from implementing Revenue Regulation 4-2014, or the “Guidelines and Policies for Monitoring of Service Fees of Professionals” on doctors.
Because of this, the doctors are not yet obliged to comply with the said guidelines mandating the self-employed professionals to do the following:
— to submit an affidavit containing their collection of service fee;
— to register their books of accounts and books of official appointment in the performance of their profession; and
— to issue a receipt registered with the BIR.
The SC acted on the motion for intervention filed by the Philippine College of Physicians.
The SC had earlier restrained the enforcement of the BIR Circular as far as it operated against lawyers when it issued a TRO on April 22, 2014 on the petition of the Integrated Bar of the Philippines (IBP). (PNA)