REPUBLIC OF THE PHILIPPINES
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

House Bill No. _ 2904

Introduced by MAGDALO Party-List Representative
HON. MANUEL DG. CABOCHAN IIL

EXPLANATORY NOTE

‘The Constitution provides that the State shall protect and promote the right of the people to health
and instill health consciousness among them. Further, the State shall also 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.

Unfortunately, many of our countrymen cannot afford the cost of seeking medication. Most
choose spending for their basic necessities first over their health. Many seek medical attention
after their condition has gone worse. Some, sadly, die without even seeking medical help.

To make matters worse, some of the doctors leave our country to work abroad since it promises a
higher salary than the ones being offered domestically. This worsens the shortage of healthcare
workers 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 encourage them to stay practicing
their profession in our country. This bill seeks to give tax credit to doctors who render pro bono
services to indigents.

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

Magdalo Para sa Pilipino Party-List


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REPUBLIC OF THE PHILIPPINES:
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
First Regular Session

House Bill No. 2901

Introduced by MAGDALO Party-List Representative
HON. MANUEL DG. CABOCHAN III

GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES TO
POOR PATIENTS

Be it enacted by 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. 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 poor patients.

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
physicians 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.


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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,