RMC 78-2026 MOA Agreement

The excerpted text is a Memorandum of Agreement between the Bureau of Internal Revenue (First Party) and the Philippine-Chinese Charitable Association, Inc., owner and operator of the Chinese General Hospital and Medical Center in Manila (Second Party). It continues, after the MOAs circularized under RMC Nos. 73-2023 and 88-2024 expired, the provision of medical services for BIR officials and employees nationwide through discounts: 50% on room occupancy charges and 30% on laboratory (except blood-related procedures), pulmonary (except the embedded professional fee for the ABG test) and X-ray (except handling fee) services. Privileges also cover out-patient services but exclude the cost of medicines, and are applied only after government benefits such as PhilHealth and senior citizen discounts are deducted. Availment requires a BIR ID, Certificate of Employment or certification, plus a written request of referral signed by designated officials. The agreement takes effect upon signing and is valid for one (1) year, renewable thirty (30) days before expiry. No tax provisions appear in the text.