MOA between BIR and PMA | Inquirer Opinion

MOA between BIR and PMA

/ 12:03 AM April 15, 2014

Three years ago, the Philippine Medical Association (PMA) tried to negotiate a memorandum of agreement (MOA) with the Bureau of Internal Revenue’s deputy commissioner-operations group, Nelson M. Aspe, for a more professional and friendly relationship between physicians and the agency, particularly relative to their responsibilities in tax assessment, compliance and collection. I was in that meeting held at the Unilab Auditorium, but I am not privy as to the reason it failed to achieve its purpose.

The Code of Ethics of the Medical Profession, particularly Article 1, Section 3, provides: “Physicians should fulfill the civic duties of a good citizen, must conform to the laws and cooperate with the proper authorities…”


In behalf of the 73,000 physicians who are mandated to comply with this provision, I plead with Internal Revenue Commissioner Kim Henares to revive the PMA-BIR negotiations for a more professional, courteous and productive relationship. In a civilized country, such a relationship would be more productive.

When BIR representatives wish to look into the tax records of physicians, they should make an appointment like true professionals. Physicians will receive and cooperate with them professionally. No premature name-calling, please. Mutual respect is the attitude of mature professionals. The public expects this.


—SANTIAGO A. DEL ROSARIO, MD, former president, Philippine Medical Association

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TAGS: Bureau of Internal Revenue, Code of Ethics, Philippine Medical Association
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