SC smiles on dentists, grants TRO on fees disclosure

The Supreme Court has stopped the implementation of a Bureau of Internal Revenue policy requiring self-employed dentists to disclose their fees and billing procedures.

 

The high tribunal earlier issued a similar temporary restraining order on the implementation of BIR Regulation No. 4-2014 or the "Guidelines and Policies for Monitoring of Services Fees of Professionals" among lawyers, physicians, and accountants.

 

In its latest ruling announced on Tuesday, the high tribunal granted the plea of the Philippine Dental Association (PDA) to temporarily allow its members not to comply with the BIR policy.

 

"The Court allowed the intervention of the PDA and issued a temporary restraining order, as prayed for, restraining the operation of Revenue Regulation 4-2014 insofar as the members of the PDA is concerned, subject to the payment by petitioners of the appropriate and necessary docket and filing fees," SC spokesperson Theodore Te said in a media briefing in Manila.

 

The TRO is effective immediately and until further orders from the court, said Te.

 

Those covered by the earlier TROs were members of the Integrated. Bar of the Philippines, the Philippine College of Physicians, the Philippine Medical Association, and the Association of Small Accounting Practitioners in the Philippines (ASAPP).

 

The contested tax policy required all self-employed professionals to submit an "affidavit indicating the rates, manner of billings, and the factors they consider in determining their service fees upon registration and every year thereafter on or before January 31."

 

According to the BIR order, the professionals are also required to submit their books of accounts and official appointment books containing the names of their clients and the dates and time of the meetings.

 

The BIR also ordered lawyers to issue receipts even in pro-bono cases, indicating that a 100 percent discount was given. —NB, GMA News