SC stops BIR policy requiring dentists to declare fees to tax authorities

Bureau of Internal Revenue building. INQUIRER FILE PHOTO

MANILA, Philippines—The dentists joined the group of self-employed professionals covered by the Supreme Court’s restraining order against the implementation of the Bureau of Internal Revenue’s policy requiring professionals from disclosing their fees to tax authorities.

“The Court allowed the intervention of the Philippine Dental Association (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 are concerned, subject to the payment by petitioners of the appropriate and necessary docket and filing fees. The TRO is effective immediately and until further orders from the court,” the high court said Tuesday.

PDA filed a motion and complaint-in-intervention against the BIR order.

RR 4-2014, dated March 3, requires 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 Jan. 31.”

They were 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.

Even in pro bono cases when no fee is charged, RR 4-2014 also requires professionals to issue a BIR-registered receipt showing that a 100-percent discount was given.

The high court earlier issued a similar restraining order in favor of lawyers, doctors and accountants.

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