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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
1st Regular Session 
House Bill No. ________ 
Introduced by Representatives PAOLO Z. DUTERTE, ERIC G. YAP, 
EDVIC G. YAP, and JEFFREY SORIANO 
EXPLANATORY NOTE 
The 1987 Constitution upholds the right of people to health and exercises due 
appreciation to the stewards who diligently help the state in the maintenance of the 
said constitutional guarantee. Volunteer physicians who earnestly work to ensure the 
health of people in the country are among these stewards.  
The country’s volunteer physicians are those who braved the frontlines—with or 
without the pandemic—in order to render quality health care to the people, including 
those in the far-flung areas. Despite the country’s overwhelming doctor to patient 
ratio at 1:33,000 compared to the global standard of 1:6,000, the significant number of 
doctors rendering pro bono services remains remarkable. These volunteer physicians 
took the initiative to extend their helping hands to the poor and marginalized as a 
response to the unreachable gap in the access to quality healthcare.  
Hence, this bill seeks to give due credence to the country’s selfless and committed 
physicians who continuously give pro bono services to the underprivileged and 
marginalized through the entitlement of tax credits to be deducted from their gross 
income. Through the mandate given to the Department of Health (DoH) and the 
Philippine Medical Association (PMA), the pro bono services rendered by the physician 
are evaluated through the number of hours and the nature of treatment involve to 
correspond to the tax incentives that they will be guaranteed with. 
In view of the foregoing, approval of this bill is earnestly sought. 
PAOLO Z. DUTERTE 
ERIC G. YAP 
        EDVIC G. YAP 
           JEFFREY SORIANO 
October 24, 2022
11:13 am
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1 
Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
1st Regular Session 
House Bill No. ________ 
Introduced by Representatives PAOLO Z. DUTERTE, ERIC G. YAP, 
EDVIC G. YAP, and JEFFREY SORIANO 
AN ACT 
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES 
TO POOR PATIENTS 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Declaration of Policy. – It is hereby declared 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. There shall be priority for the needs of the underprivileged sick, 
elderly, disabled, women, and children. The state shall endeavor to provide free 
medical care to poor patients. 
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 constitution 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. 
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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,