Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. _________ 
Introduced by:  REP. SALVADOR A. PLEYTO, SR. 
EXPLANATORY NOTE 
Physicians are often called upon to fill the gaps in our healthcare system, 
providing essential care that many of our most vulnerable citizens cannot 
afford. When a physician dedicates their time and expertise without 
compensation, they are essentially donating a valuable service.  
This act of charity not only provides direct relief to the patient but also 
benefits the community by preventing minor illnesses from becoming major 
health crises. This proactive care ultimately leads to a healthier, more 
productive populace and can help reduce the long-term costs associated with 
complex, untreated conditions. 
A tax incentive would serve as a formal recognition of this selfless work 
and would encourage more physicians to participate in pro bono programs. 
The incentive could be structured as a tax credit or a deduction based on the 
fair market value of the services rendered. This would provide a tangible benefit 
to the physician, helping to offset the operational costs of their practice while 
they are providing free care. 
By incentivizing pro bono services, we can create a sustainable model 
for expanding access to healthcare. This approach is more efficient and 
compassionate than simply relying on emergency rooms for primary care, 
which is both expensive and inefficient. Furthermore, it strengthens the bond 
between medical professionals and their communities, fostering a culture of 
giving that is essential for a healthy society. 
In view of the foregoing, the immediate passage of this bill is hereby 
earnestly sought. 
SALVADOR A. PLEYTO, SR.       
August 18, 2025
4:51 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. _________ 
Introduced by:  REP. SALVADOR A. PLEYTO, SR. 
AN ACT GRANTING 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 Pro Bono 
Physicians Act of 2025." 
Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State 
to protect and promote the right to health of the people and to instill health 
consciousness among them. The State shall make essential goods, health, 
and other social services available to all the people at an affordable cost. To 
this end, the State recognizes the vital role of physicians in providing 
healthcare and shall encourage their participation in public service by 
providing tax incentives for their pro bono medical services. 
Sec. 3. - Definition of Terms. - For the purpose of this Act, the following 
terms shall be defined as follows:  
a. Physician - refers to any person legally authorized to practice medicine
in the Philippines.
b. Pro Bono Services - refers to medical consultations, procedures, and
other related services rendered by a physician to an indigent patient
without any expectation of payment, fee, or remuneration.
c. Indigent Patient - refers to a patient certified as a person whose income
falls below the poverty threshold as determined by the Philippine
Statistics Authority, or as certified by the Department of Social Welfare
and Development.
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Sec. 4. Tax Incentives. - Any physician who renders pro bono services to 
an indigent patient shall be entitled to a tax deduction from their gross 
income.  
 
a. The imputed value of the pro bono services shall be based on the 
prevailing average professional fees for similar services, as determined 
and published annually by the Department of Health (DOH) in 
consultation with the Philippine Medical Association (PMA).  
 
b. To avail of the tax incentive, the physician must submit to the Bureau 
of Internal Revenue (BIR) a sworn statement detailing the services 
rendered, the names of the indigent patients served, and the certified 
imputed value of the services. This statement must be certified by the 
DOH and the local government unit where the services were rendered. 
 
Sec. 5. Qualifications and Procedures. - The DOH, in coordination with 
the BIR and the PMA, shall promulgate the necessary rules and regulations 
to establish a system for: a. Certifying physicians who wish to participate in 
the program. b. Verifying the eligibility of indigent patients. c. Monitoring and 
recording the pro bono services rendered. d. Certifying the imputed value of 
said services for tax deduction purposes. 
 
Sec. 6. - Implementing Rules and Regulations. - Within ninety (90) days 
from the effectivity of this Act, the DOH, in consultation with the BIR and the 
PMA, shall formulate and issue the necessary rules and regulations for the 
effective implementation of this Act. 
 
Sec. 7. Separability Clause. - If any provision or part hereof is held invalid 
or unconstitutional, the remainder of the law or the provision not otherwise 
affected shall remain valid and subsisting. 
 
Sec. 8. Repealing Clause. - All laws, decrees, orders, rules, and 
regulations, or parts thereof, inconsistent with the provisions of this Act are 
hereby repealed, amended, or modified accordingly. 
 
Sec. 9. Effectivity. - This Act shall take effect fifteen (15) days after its 
complete publication in the Official Gazette or in a newspaper of general 
circulation. 
 
Approved,