HOUSE OF REPRESENTATIVES
RECEIVED
pare: ! 9 JUL 2018

Republic of the Philippines
HOUSE OF REPRESENTATI
Quezon City

SEVENTEENTH CONGRESS
First Regular Session RESISTRATNION UNIT
BILLS AND INDEX SERVICE

HOUSE BILL NO. 1741

Introduced by: Hon. Angelina “Helen” D.L. Tan, M.D.

AN PROVIDING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS

EXPLANATORY NOTE

Article II, Section 15 of the Constitution provides that, “The State shall protect
and promote the right to health of the people and instill health consciousness among
them.”

It also provides that the State shall 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.

Due to widespread poverty, many Filipinos are hard pressed to afford the cost of
seeking medication. Most of them choose spending for their basic necessities first over
their health. Many individuals seek medical attention after their condition has gone
worse while some die without even seeking medical help.

Unfortunately, some of our doctors have joined the Filipino diaspora in search of
higher wages and better opportunities. This worsens the shortage of healthcare workers
in the country 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 persuade them to
practice their profession in the country through the provision of tax credit to doctors
who render pro bono services to indigents.

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

ANGELINA “HELEN” D.L. TAN, M.D.
4th District, Quezon


y

Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
First Regular Session

nousr BiLNo. 1741

Introduced by: Hon. Angelina “Helen” D.L. Tan, M.D.

AN PROVIDING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO
SERVICES TO INDIGENT PATIENTS

Be it enacted in 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. Toward this end, the State shall
endeavor to provide free medical care to poor patients by giving tax incentives to
medical professionals rendering free services to the poor.

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.

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,