© REPRESENTATIVES
Republic of the Philippines |  EECERVED
HOUSE OF REPRESENTATIVE!
Quezon City DATE: 07 Lente
Vine: G22 Po
sy:

SEVENTEENTH CONGRESS
First Regular Session

1317

REGISTRATION UNIT

BULLS AND INDEX SERVICE

Introduced by Representative Mariano Michael M. Velarde Jr. (BUHAY
Party List)

House Bill No-

EXPLANATORY NOTE

Due to the cost of medicines, professional fees, hospital bills most of us do not
seek the attention of a medical professional anymore. Not just the poor but
even the middle cla experience the same. Some patients who are
recommended to have immediate surgery has to undergo a great deal of
difficulty in raising up funds for their needed medical procedure. Some, don’t
go back anymore to the doctor’s resulting to the worsening of their illness,
some end up dying while on the process of looking out for funds. Thus, a few
now only seek medical care.

Ten years ago, numerous medical doctors started studying Bachelor of Science
in Nursing due to the demand of nurses abroad. This shift of profession
resulted to a fewer medical doctor’s who would prefer to work in the country.

Therefor, there is a need to give a little incentive to doctors to persuade them
not to leave our country. To encourage them to give service a better service this
bill seeks to give tax credit to doctors who render pro bono services.

ixpmediate approval of this bill is earnestly sought.

|. Velarde Jr.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
First Regular Session

House Bill No.£3.17

Introduced by Representative Mariano Michael M. Velarde Jr. (BUHAY Party List)

AN ACT
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled.

Section 1. Declaration Policy. - It is the 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 (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. 3. Implementing Rules and Regulations. - The Bureau of Internal
Revenue (BIR), in consultation with the DOH and the PMA, 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, in 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.

Approys |
H loll Jr.