TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE 
S. No. 336
25
'5 :22
Introduced by Senator JV Ejercito
AN ACT
GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO 
SERVICES TO INDIGENT PATIENTS
EXPLANATORY NOTE
Results from the 2025 survey by Stratbase and Social Weather Stations (SWS) 
reveal that 55% of Filipinos consider themselves poor,1 therefore limiting their access 
to basic needs and other living necessities, including healthcare. With the high costs 
of health services, some Fiiipinos hesitate to go to hospitals to receive proper 
treatment.
The 1987 Philippine Constitution mandates the right to health, to instill health 
consciousness among Filipinos, and to adopt a comprehensive approach to heaith 
development at affordable cost, especially for the underprivileged sectors.
However, with inequities in the healthcare system, the Philippines is included 
among the countries in the Western Pacific Region, wherein, about 800 million people 
have limited access to basic healthcare services.2
1 GMA News Online. (2025, April 27). SWS: 55% of Filipino families consider themselves poor. GMA News Online.
https://www.gmanetwork.com/news/topstories/nation/944103/sws-55-of-fHipino-families-consider-
themselves-poor/story/
2 Cabalza, D. (2024, April 8). Who: Basic health services lacking in ph. Western Pacific. INQUIRER.net.
https://globalnation.inquirer.net/230863/who-baslc-health-services-lacking-in-ph-western-pacific


Meanwhile, healthcare workers in the Philippines tend to search for more 
opportunities abroad due to inadequate salaries, delayed allowances, and job 
insecurity.3 According to the Department of Health (DOH), the country stands with a 
physician-to-population ratio of only 3.6 doctors for every 10,000 people, far from the 
World Health Organization's (WHO) ideal ratio of 10 doctors for every 10,000 people.4
To aid those who are incapabie of accessing proper healthcare, this measure 
intends to encourage physicians to provide pro bono services to indigent patients by 
deducting tax credit from their gross income. Doctors who deliver such medical 
services for free help the country in attaining its goal of ensuring accessible and 
affordable healthcare for all its citizens.
Financial barriers should not hinder Filipinos from accessing proper healthcare; 
it is a right they are entitled to, for a humane and quality living experience. In pursuit 
of providing this right to the people, we must also attend to our physicians, whose 
expertise and practice serve our citizens to have a good and healthy life.
In view of the foregoing, the immediate passage of this bill is earnestly sought.
JV EJERCITO
3 Bernal, B., &Yang, C. (2024, April 3). Gaps in Philippine medical system force patients into debt, healthcare
workers to leave for work overseas. CNA. https://www.channelnewsasia.com/asia/gaps-philippines- 
medical-system-patients-debt-healthcare-workers-leave-overseas-4237026
4 Quismorio, E. (2025, January 26). Libanan says Philippines needs more doctors; asks PBBM for help - manlla
bulletin. Manila Bulletin. https://mb.com.ph/2025/l/26/libanan-says-philippines-needs-more-doctors-asks- 
pbbm-for-help


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S. No. 336
5 '22
Introduced by Senator JV Ejercito
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:
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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 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


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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 deciared 
unconstitutional, the remainder of this Act or any provisions not affected thereby shaii 
remain in force and effect.
Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive 
order, ietter of instruction, rule or regulation inconsistent with the provisions of this 
Act is hereby repealed or modified accordingiy.
Sec. 7, Effectivity. -This Act shall take effect fifteen (15) days after its complete 
publication in at least two (2) newspapers of general circulation.
Approved,