BGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Second Regular Session
)
SENATE 
S. No. 1715
FILED
TIME
Introduced by Senator Grace Poe
AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS1
Explanatory Note
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.
Despite these constitutional guarantees. In 2019, the Philippines has a doctor- 
to-patlent ratio of 1:33,000 - far from the 1:6,600 global average;2 and worse, 6 out 
of 10 Filipinos die without having to see a doctor.3
The advent of the Covid-19 pandemic even exacerbated the abovementioned 
healthcare situation in the country and further highlighted the importance of having 
adequate number of doctors in protecting and advancing public health. The pandemic 
also widened the gap to quality healthcare access among the poor and marginalized.
To solve this problem, 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 
services of physicians to the country with or without a pandemic.
1The original bill was filed as SBN 474 of the 17th Congress by Senator AntonioTrillanes IV. The current 
version of the bill is a re-filing with a few amendments.
2 Pennington, J. (2020 February 25). Healthcareforall in the Philippines-but is there a catch? Retrieved 
from https://www.aseantoday.com/2019/02/healthcare-for-all-in-the-philippines-but-is-there-a-catch/
3 Baticulon, R. (2020 March 20). OPINION: The Philippine health care system was never ready for a 
pandemic. Retrieved from https://cnnphilippines.com/life/culture/2020/3/20/heaIthcare-pandemic- 
opinion.html?fbcid%3Ffbclid%3Ffbclid%3Ffbclid


It is expected that a tax incentive for providing charity care would increase physician 
participation and hours in such care.
In view of the foregoing, immediate enactment of this measure is earnestly 
sought.
ff GRACE POE


EGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Second Regular Session
)
)
)
SENATE 
S. No. 1715
Introduced by Senator Grace Poe
FILED
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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 Cane
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 the 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.


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Sec. 5. Separability Clause. - If any portion or provision of this Act is declared
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unconstitutional, the remainder of this Act orany provisions not affected thereby shall
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remain In force and effect.
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Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive
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order, letter of instruction, rule or regulation inconsistent with the provisions of this
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Act is hereby repealed or modified accordingly.
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Sec. 7. Effectivity. - This Actshall take effectfifteen (15) days after its complete
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publication in at least two (2) newspapers of general circulation.
Approved,