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TWENTIETH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES  
) 
First Regular Session  
) 
HOUSE OF REPRESENTATIVES 
HOUSE BILL NO. ____ 
Introduced by Rep. CARMELO G. LAZATIN, JR. 
AN ACT 
BESTOWING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
EXPLANATORY NOTE 
Improving the health care system proves to be one of the most challenging issues the 
government needs to address especially with a population that consider themselves poor. In a 
report issued by the Philippines Statistics Authority entitled “2023 Full Year Official Poverty 
Statistics”, it showed that the poverty incidence among families was at 10.9% at the national level 
which represents 2.99 million poor families having incomes below the poverty threshold.  
Article XIII of the 1987 Constitution of the Philippines, Section 11 provides that 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. 
There shall be priority for the needs of the underprivileged sick, elderly, disabled, women, and 
children. The State shall endeavor to provide free medical care to paupers. 
To this end, the government has made significant progress through the implementation of 
health care programs that include the enactment of Republic Act No. 11223 the Universal Health 
Care Act, which essentially promotes access affordable and quality health care services. However, 
the government still has to ensure the preparedness of the workforce and deal with challenges 
related to service delivery in the implementation of such law.  
In a study conducted by Ateneo De Manila researchers which highlighted the workforce 
hurdles to Universal Health Care in the Philippines, it was found out that the ratio of doctor to 
patient is 7.92 per 10,000, which is a far cry from the standard ratio of 1:10,000 as prescribed by 
the World Health Organization.  
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In addition to this, many health care practitioners are unfortunately opting to seek 
employment abroad than to serve here due to fiscal constraints and in search for better 
compensation and employment benefits.  
While there are some physicians who willingly volunteer their services especially in far-
flung communities, their number is just not sufficient to cope with the ever -growing need for 
affordable health care services.  
Hence, this bill seeks to recognize the efforts of physicians who render pro bono services 
to underserved communities by giving them tax incentives. With a structured incentive which may 
be in the form of a discount or tax credit, the State hopes to encourage more physicians to volunteer 
their services.  
In view of the foregoing, the approval of this bill is earnestly sought. 
1 
CARMELO G. LAZATIN, JR. 


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House of Representatives 
Quezon City, Metro Manila 
TWENTIETH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES  
) 
First Regular Session  
) 
HOUSE BILL NO. ______ 
Introduced by Rep. CARMELO G. LAZATIN, JR. 
AN ACT 
BESTOWING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS 
Be it enacted by the Senate and House of Representative of the Philippines in Congress 
assembled: 
   SECTION 1. Title - This Act shall be known and cited as “Tax Incentives for Physicians 
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rendering pro bono services Act”.  
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SECTION 2. Declaration of Policy- Article XIII of the 1987 Constitution of the 
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Philippines, Section 11 provides that State shall adopt an integrated and comprehensive approach 
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to health development which shall endeavor to make essential goods, health and other social 
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services available to all the people at affordable cost. 
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To this end, the State shall endeavor to implement programs that promote access to 
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quality and affordable health care services. The State shall augment the workforce for the delivery 
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of health care services by bestowing tax incentives to physicians who render pro bono services to 
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indigent patients. 
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SECTION 3. Tax Incentives to Physicians rendering pro bono services to indigent 
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patients- All physicians rendering pro bono services shall be eligible to tax incentives which shall 
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be deducted from their gross income. The Department of Health shall coordinate with the 
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Philippine Medical Association (PMA) to evaluate the pro bono services rendered by physician 
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based on the number of hours and the nature of services they provided.  
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 SECTION 4. Implementing Rules and Regulations- Within thirty (30) days from the 
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effectivity of this law, the Bureau of Internal Revenue shall consult with the DOH and the PMA 
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for the formulation of a structured incentive program for the Physicians who render pro bono 
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services to indigent patients.  
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These government agencies shall develop and promulgate the Implementing Rules and 
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Regulation for the Tax Incentives for the efficient implementation of the provisions of this law.  
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SECTION 5. Separability Clause. If any provision of this Act is declared 
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unconstitutional or inoperative, the other provisions not so declared shall remain in force and 
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effect.  
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SECTION 6 Repealing Clause. All laws, decrees, orders, rules and regulation or parts 
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thereof contrary or inconsistent with the provisions of this Act are hereby repealed or modified 
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accordingly.  
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SECTION 7. Effectivity Clause. This Act shall take effect fifteen (15) days after its 
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complete publication in the Official Gazette or in at least two (2) newspapers of general circulation.    
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Approved,  
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