PDA stand on the BIR RR 4-2014

From: Andy Fernandez (PDA President)
Date: April 29, 2014, 6:41:54 PM GMT+08:00
Subject: PDA stand on BIR

To all my beloved PDA members.

These past few weeks have been very stressful to most of us due to the BIR memorandum circular (the new revenue regulation #4-2014) GUIDELINES AND POLICIES FOR THE MONITORING OF SERVICE FEES OF PROFESSIONALS.
I have been working with this issue for several weeks now with my lawyers. I consulted 7 different lawyers. I can not just decide on this matter and give the official stand of PDA without any legal consultations. To summarize their legal opinions:
#1. Yes we can always challenge BIR in Supreme Court or any court of Law by securing a TRO (Temporary restraining Order) just like what the IBP did. In fact , in our first few meetings we are about to prepare the necessary papers for the TRO but - "BUT"
#2. on the other hand , while it is true that securing a TRO is the fastest procedure to discontinue this ,it may not be the most "prudent" thing to do because
#3. the BIR will "chase after us" for sure Comm. Kim Jacinto-Henares will scrutinize our respective clinics and this will jeopardize the dental practice of "all" our members.
So , at this point we should not rock the boat. All we need to do is (and this is the content of my letter to the BIR , Office of the commissioner) just to:
‪#‎i‬) ask for an extension. At least 60-90 days grace period. At the same time
‪#‎ii‬) Invite them (Any officials of the BIR/ Comm. Kim Henares - if possible) during the 105th PDA Annual Convention to have a forum/dialogue with them. After all , this is the proper venue to discuss such matters. Ang lahat po Ay na dadaan sa mahusay at mabuting usapan. And this will be our "argument":
A) we can not just comply into something that wasn't even explained to us, as to what purpose and reason why we have to do this. That is a violation of human rights.
B) There was no letter or proper communication sent to our Association. So, they were trying to evade the PDA and attacking on individual dental professionals.
C) There is such thing as "patients confidentiality" in any patient-doctor relationship. We can not divulge the names of our patients, the treatment that we have done more so the rates we gave them.
D) By submitting to this new revenue order procedure our human rights are already violated.
E) if we are going to allow them to do this, they are somehow doing the job of another goverment agency which is the PRC because they are already regulating the practice of dentistry indirectly. We do not want them to do the job of the Regulatory Board of Dentistry.
F) their mandate is to impose taxes on the professionals but not to regulate the practice.
G)Lastly, we can not allow them to do this because this is a direct violation to our code of ethics.
Upon proper discussion by the general membership of PDA during the annual convention then we will decide if we will submit to them or not. Lets see who has the valid justification (BIR or PDA) during that said forum. If they have a better argument or better justification why we have to follow such order then we are more than willing to comply. We do not want to teach our members to defy the govt and that is the purpose of the 60days extension to give us ample time to inform our members thus , no rights are being violated.
We have already forwarded our request for the extension and I am hopeful that it will granted before the deadline.
By the way, if the IBP succeeds in their TRO, it will include all professionals since the new revenue regulation 4-2014 order procedure was challenge and eventually will be abolished.
We do not want to offend the office of the BIR that's why we need to channel this to a more decent forum.
I just would like to ask the cooperation of our members to pls be patient with us. The PDA is doing something about this and rest assured that we are fighting for the common good of all dental professionals. Thank you very much.
Dr. Fernando M. Fernandez
President
Philippine Dental Association




BIR RR 4-2014