MANILA — The Supreme Court (SC) on Tuesday deferred its action on the petition filed by a group of accounting practitioners questioning the controversial regulation of the Bureau of Internal Revenue (BIR) on self-employed professionals.
The SC En Banc did not grant the temporary restraining order (TRO) sought by the Association of Small Accounting Practitioners in the Philippines Incorporated to stop the implementation of Revenue Regulation 4-2014.
Instead, the SC ordered the respondents, namely Finance Secretary Cesar Purisima and BIR Commissioner Kim S. Jacinto-Henares to file their respective comment on the petition within a period of 10 days from notice.
The petition for certiorari and prohibition which was filed by the accounting practitioners was earlier assigned to the SC Third Division, however, it was referred to the En Banc.
The En Banc also ordered the consolidation of the cases in the similar petitions which were earlier filed by the Integrated Bar of the Philippines (IBP), Philippine College of Physicians (PCP) and the Philippine Medical Association (PMA).
The petitioners questioned the Revenue Regulation 4-2014, or the “Guidelines and Policies for Monitoring of Service Fees of Professionals” of doctors.
Under the said regulation, the self-employed professionals are obliged to submit an affidavit containing their collection of service fee; register their books of accounts and books of official appointments in the performance of their profession and issue a receipt registered with the BIR.