Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS
First Regular Session

HOUSE BILL NO4279_

Introduced by: Hon, Angelina “Helen” D.L. Tan, M.D.

EXPLANATORY NOTE

Article II, Section 15 of the Constitution provides that, “The State shall protect and
promote the right to health of the people and instill health consciousness among them.”

It also provides that the State shall adopt an integrated and comprehensive
approach to health development with the end view of making essential health services
available to all the people at affordable cost, giving priority to the needs of the
underprivileged, the sick, the elderly, the disabled and the women and children.

Due to widespread poverty, many Filipinos are hard pressed to afford the cost of
seeking medication. Most of them choose spending for their basic necessities first over
their health. Many individuals seek medical attention after their condition has gone worse
while some die without even seeking medical help.

Unfortunately, some of our doctors have joined the Filipino diaspora in search of
higher wages and better opportunities. This worsens the shortage of healthcare workers in
the country thus lessening the access of our poor countrymen to basic health care services.
Hence, there is a need to give certain incentives to doctors to persuade them to practice
their profession in the country through the provision of tax credit to doctors who render
pro bono services to indigents.

In view of foregoing, immediate approval of this measure is earnestly sought.

Ui
ANGELINA “HELEN” D.L. TAN, M.D.
4th District, Quezon


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS
First Regular Session

nouse BiLLNo, 4279

Introduced by: Hon. Angelina “Helen” D.L. Tan, M.D.

AN ACT
PROVIDING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES TO
INDIGENT PATIENTS

Be it enacted in the Senate and the House of Representatives of the Philippines in Congress
assembled:

SECTION 1, Declaration of Policy. - It is the policy of the State to protect and promote the
right to health of the people and instill health consciousness among them. Further, the State
shall adopt an integrated and comprehensive approach to health development which shall
endeavor to make essential goods, health and other social services available to all the
people at affordable cost. Toward this end, the State shall endeavor to provide free medical
care to poor patients by giving tax incentives to medical professionals rendering free
services to the poor.

SEC. 2. Incentive to Physicians Rendering Pro Bono Services to Poor Patients. - Physicians
rendering pro bono services to poor patients shall be entitled to tax credit to be deducted
from their gross income. For this purpose, the Department of Health and the Philippine
Medical Association shall evaluate the pro bono services rendered by the ph
considering the number of hours and the nature of treatment involved.

SEC. 3. Implementing Rules and Regulations. - The Bureau of Internal Revenue, in
consultation with the Department of Health and the Philippine Medical Association, shall
promulgate the rules and regulations for the effective enforcement of the provisions of this
Act.

Sec. 4. Separability Clause, - Should any provision of this Act or any part thereof be declared
invalid, the other provisions, so far as they are separable from the invalid ones shall remain
in full force and effect.

Sec. 5. Repealing Clause. - All laws, orders, issuances, rules, and regulations or parts thereof
inconsistent with this Act are hereby repealed or modified accordingly.

Sec. 6. Effectivity. - This Act shall take effect fifteen (15) days after its complete publication
in at least two (2) newspapers of general circulation.

Approved,