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Issuance of professional fees bill for co-payment to Fonasa

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Issuance of professional fees bill for co-payment to Fonasa

Inquiry about the way of invoicing the “co-payment” in the electronic sale of “bonos” done by a magnetic resonance center.

According to your presentation, you represent a magnetic resonance center that sells National Health Fund (FONASA) ”bonos” to provide the services. In this system, the patient acquires the “bono” at the center by making a “co-payment” which corresponds to half of the cost of the service. The other half is paid by FONASA and an exempt invoice is issued for its collection.

Regarding the “co-payment”, FONASA informs that the tax documentation must be issued in the name of said institution, being the “bono” the support of the attention for the patient, consulting if this is correct as indicated by FONASA or if the documentation should be issued to the patient directly.

According to Resolution Ex. No. 6 of 2001, this Service authorized FONASA to use a new system for the sale of health care “bonos” whereby the “bonos” can be issued by health care providers registered in the free choice system at the same place where the health care is received.

Under this system, the provider collects directly from the beneficiary the amount of the co-payment and is not required to issue a “boleta” for these amounts.

However, Resolution No. 4 of the aforementioned resolution stipulates that professionals and professional associations of the second category of the Income Tax Law (LIR) that uses this system must issue a monthly Professional Fees Bill for the total co-payments received based on the “bonos” collected, which will be done under the name of FONASA.

These professionals must declare and pay on their own the PPM 10% of the value of these co-payments.

On the other hand, professional partnerships or companies taxed in the first category of the LIR must issue monthly to FONASA a “boleta” or invoice indicating in detail the total amount corresponding to the “bonos” collected, informing in the same document the co-payments received directly by the provider, resulting the difference between both, the value to be paid by FONASA.

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