Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
Second Regular Session

HOUSE BILL No. 7631

Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.

AN ACT GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS

Article XIII, Section 7 of the 1987 Constitution guarantees that the health needs of the
underprivileged sick, elderly, disabled, women, and children shall be given priority and
that the State shall endeavor to provide free medical care to the poor.

However, the Philippines does not even have a sufficient number of doctors to cover the
population. The global average of a doctor to patient ratio is 1:6,6000. In 2019, the
Philippines has a doctor to-patient ratio of 1:33,000.

While there is a wide gap to quality healthcare access among the poor and marginalized,
some physicians have taken it upon themselves to volunteer to render free health
services to people who cannot afford to seek medical attention.

This bill recognizes and incentivizes, through the grant of tax credit, the invaluable pro

bono services of physicians in the country. It intends to encourage our physicians to do
put hours and services for such purpose.

In view of the foregoing, the passage of this bill is most earnestly sought.

Ay padr

LUIS RAYMUNI RAY’? F. VILLAFUETE, JR.


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
Second Regular Session

HOUSE BILL No. 7631

Introduced by HON. LUIS RAYMUND “LRAY” F, VILLAFUERTE, JR.

AN ACT GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS.

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

Section 1. Short Title — This Act shall be known as the “Physician Pro Bono Care
Act.”

Sec. 2, 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 people at affordable cost. There shall be priority for the needs of underprivileged
sick, elderly, disabled women and children. The State shall endeavor to provide free
medical care to indigent patients.

Sec. 3, Tax Incentives to Physicians Rendering Pro Bono Services to Indigent
Patients. — Physicians rendering pro bono services to indigent patients shall be entitled
to a tax credit to be deducted from their gross income. For this purpose, the Department
of Health (DOH) and the Philippine Medical Association (PMA) shall evaluate the pro
bono services rendered by the physicians considering the number of hours and nature of
treatment involved.


Sec. 4. Implementing Rules and Regulations. — Within thirty (30) days from the
effectivity of this Act, the BIR, in consultation with the DOH and the PMA, shall promulgate
the rules and regulations necessary for the effective enforcement of the provisions of this
Act.

Sec. 5. Separability Clause. — If any portion or provision of this Act is declared
unconstitutional, the remainder of this Act or any provisions not affected thereby shall
remain in force and effect.

Sec. 6. Repealing Clause. — Any law, presidential decree or issuance, executive
order, letter of instruction, rule of regulation inconsistent with the provisions of this Act is
hereby repealed or modified accordingly.

Sec. 7. Effectivity. — This Act shall take effect fifteen (15) days after its complete
publication in at least two (2) newspapers of general circulations.

Approved,