BIR regulation prejudicial to patients
The Bureau of Internal Revenue’s Regulation 14-2013 discriminates against patients with compromised budgets. In its present implementation, in-patients are compelled to settle hospital and professional fees prior to discharge; otherwise their exit would be delayed and deferred, notwithstanding a municipal directive forbidding hospitals from keeping patients due to their inability to pay their bills. Deeply affected are patients confined due to emergencies and exigencies, whose financial support could not be prepared given their unexpected illnesses.
Before the new BIR policy, physicians had the option to dispense, defer or adjust their professional fees. Now the billing section of the hospital is obliged to require patients to settle the professional fees of physicians, to hold the amounts paid for BIR action and to secure clearance before they are approved for discharge. Physicians cannot interfere in the process, and the time for completing the mechanics of discharging patients is unduly prolonged.
The Code of Ethics on Medical Practice provides that physicians should prioritize delivery of healthcare over the business of compensation irrespective of gender, social status, religious persuasion or political affiliation. Doctors meekly oblige and comply with this policy. Now the accounting officer cannot entertain a physician’s request to discharge his or her patient sans payment of professional fee, for fear of repercussion from BIR officers.
This BIR policy directive defies the ingrained sense of sympathy and commiseration physicians have for hapless patients. Such directive needs to be amended and clarified.
—SANTIAGO A.
DEL ROSARIO, MD,
former president, Philippine Medical Association (PMA),
commissioner on ethics, PMA,
Suite 210, Makati Medical Center
