Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HOuse Bill NO.lam I
Introduced by Representative Midy N. Cua
Lone District, Qulrino
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AN ACT PROVIDING
A TEN PERCENT DlscouNT TO LlcENSED ImALTH pROFHssloNALs
EXPLANATORY NOTH
This   bill   mandates   business   establishments   to   grant   discount   privileges   to   licensed   health
professionals. The grant of discount privileges is in recognition of the sacrifices made and risk faced
by our health professionals  in perfomance of their sworn duty.  Our health professionals  directly
work to promote public health and ensure the well-being of our countrymen. In consideration of the
daily risks they are exposed to, there is the opportunity to ensure that they too are looked after.
In view of the foregoing, the passage of this bill is eamestly sought.


Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HouseBfliNo.m291
Introduced by Representative Midy N. Cua
Lone District, Quirino
AN ACT PROVIDING
A TEN PERCENT DISCOUNT T0 LICENSED HEALTH PROFESSIONALS
Be it enacted by the Senate and House Of Representatives Of the Philippines in Congress assembled:
i                      Section   1.  ri./Je.  -This  Act  shall  be  known  as  the  "Military  and  Uniformed  Personnel
2       Discount Act."
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4                     Section 2. Doc/ararJ.o7! a/Po/J.ey. -It is the policy of the state to adequately compensate its
5       licensed health professionals. Towards this end.  it shall adopt privileges that complement the basic
6       compensation of licensed medical and health professionals to ensure affordability of essential goods
7       and services.
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9                     Seedion  3.  Discount  Privilege  Of  Medical  and  Health  Professionals.  -  Lhoensed  heaMh
10       professionals,  as determined by the Professional Regulation Commission,  shall be entitled to a ten
11       percent (10%) discount on the sale of the following goods and services from all establishments:
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(a)  On the  purchase  of medicines,  including the  purchase  of influenza and  pnuemococcal
vaccines,  and  such  other  essential  medical  supplies,  accessories  and  equipment  to  be
determined by the Department of Health (DOH).
The DOH shall establish guidelines and mechanism of compulsory rebates in the sharing
of  burden  of  discounts  among  retailers,  manufacturers  and  distributors,  taking  into
consideration their respective margins:
(b)  On  the  professional  fees  of  attending  physician/s  in  all  private  hospitals,  medical
facilities, outpatient clinics and home health care services;
(c)  On  the  professional  fees  of  licensed  professional  health  providing  home  health  care
services   as   endorsed  by   private   hospitals  or  employed  through  home  health   care
employment agencies;
(d)  On medical and dental services,  diagnostic and laboratory fees  in all  private hospitals,
medical facilities, outpatient clinics, and home health care services,  in accordance with
the rules and regulations to be issued by the DOH,  in coordination with the Philippine
Health Insurance Corporation (PhilHealth);


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(e)  In actual fare for land transportation travel in public utility buses (PUBs), public utility
jeepneys   (PUJs),   taxis,   Asian   utility  vehicles   (AUVs),   shuttle   services   and   public
railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine
National Railways (PNR);
(I)  In actual transportation fare for domestic air transport services and sea shipping vessels
and the like, based on the actual fare and advanced booking;
(g)  On the utilization of services in hotels and similar lodging establishments, restaurants and
recreation centers;
(h)  On admission fees charged by theaters, cinema houses and concert halls, circuses, leisure
and amusement; and
(i)   On funeral and burial services for the death of senior citizens.
In the purchase of goods or services on promotional discount, the licensed medical or health
19       professional  can  avail of the  promotional  discount,  or the  discount provided  herein,  whichever  is
20       higher.
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22                       Section 4. £z."r./c}/i.o7! o# Discoz/7c/ Pri.vi./egg.   -The discount privilege mentioned in this Act
23       shall only apply to the personal account of the licensed medical or health professional in payment for
24       goods  and  services actually  used  by  him  or her.  These  shall  not extend to  his  or her relatives  or
25       companions who are not qualified beneficiaries under this Act.
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27                      Section  5.  Proo/ a/ Jde#/z.ty.  -The  licensed  health  professional,  including  his  or her duly
28       authorized representative, must present an  identiflcation card issued by the Professional Regulation
29       Commission to avail of the discount privilege.
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31                      Section 6.  rfl]: DecJ!4cfi.o#. -An establishment may claim the discount granted in Act as tax
32       deduction based on the cost of goods sold or services rendered. Provided, that the cost of the discount
33       shall  be  allowed  as  deduction  from  gross  income  for  the  same  taxable  year  that  the  discount  is
34       granted.  Provided,  further,  that  the  total  amount  of the  claimed  tax  deduction  net  of VAT,  if
35       applicable,  shall  be  included  in their  gross  sales  receipts  for tax purposes  and  shall  be  subject to
36       proper  documentation  and  to  the  provisions  of the  National  Internal  Revenue  Code  (NICR),  as
3 7       amended.
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39                       Section 7. Repec}/j.7?g C/a2Ase.  -All  laws,  decrees, executive orders, rules and regulations or
40       parts  thereof,  which  are  inconsistent  with  this  Act,  are  hereby  repealed,  amended  or  modified
41        accordingly.
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43                      Section 8. Separcrbi./jty c/c}z4§e. -If any provision of this Act is held unconstitutional or
44       invalid, all other provisions not affected thereby shall remain valid.
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46                      Section 9. E;grecfi.vtry. -This Act shall take effect fifteen (15) days after its publication in the
47       0JfficJ.cr/ Gczze/fe or in a newspaper of general circulation.
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Approvedr