Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUYOSHI ANTHONY “HORI” G. 
HORIBATA AND HON. NICOLAS “NICK” C. ENCISO VIII 
EXPLANATORY NOTE 
Article XIII, Section 7 of the 1987 Constitution guarantees that the health needs of the 
underprivileged sick, elderly, disabled, women, and children shall be given priority and 
that the State shall endeavor to provide free medical care to the poor.  
However, the Philippines does not even have a sufficient number of doctors to cover the 
population. In 2019, the Philippines has a doctor-to-patient ratio of 1:33,000.  
While there is a wide gap in quality healthcare access among the poor and marginalized, 
some physicians have taken it upon themselves to volunteer to render free health 
services to people who cannot afford to seek medical attention.  
This bill recognizes and incentivizes, through the grant of a tax credit, the invaluable pro 
bono services of physicians in the country. It intends to encourage our physicians to put 
in hours and services for such a purpose. 
In view of the foregoing, the passage of this bill is most earnestly sought. 
LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR. 
MIGUEL LUIS R. VILLAFUERTE 
TSUYOSHI ANTHONY “HORI” G. HORIBATA 
NICOLAS “NICK” C. ENCISO VIII 
September 13, 2022
8:00 am
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUYOSHI ANTHONY “HORI” G. 
HORIBATA AND HON. NICOLAS “NICK” C. ENCISO VIII 
AN ACT 
GIVING 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 “Physician Pro Bono Care 
Act.” 
Sec. 2. 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 people at affordable cost. There shall be priority for the needs of underprivileged 
sick, elderly, disabled women and children. The State shall endeavor to provide free 
medical care to indigent patients. 
Sec. 3. Tax Incentives to Physicians Rendering Pro Bono Services to Indigent 
Patients. – Physicians rendering pro bono services to indigent patients shall be entitled 
to a 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 
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bono services rendered by the physicians considering the number of hours and nature of 
treatment involved. 
 
Sec. 4. Implementing Rules and Regulations. – Within thirty (30) days from the 
effectivity of this Act, the BIR, in consultation with the DOH and the PMA, shall promulgate 
the rules and regulations necessary for the effective enforcement of the provisions of this 
Act. 
 
Sec. 5. Separability Clause. – If any portion or provision of this Act is declared 
unconstitutional, the remainder of this Act or any provisions not affected thereby shall 
remain in force and effect. 
 
Sec. 6. Repealing Clause. – Any law, presidential decree or issuance, executive order, 
letter of instruction, rule of regulation inconsistent with the provisions of this Act is hereby 
repealed or modified accordingly. 
 
Sec. 7. Effectivity. – This Act shall take effect fifteen (15) days after its complete 
publication in at least two (2) newspapers of general circulations. 
 
Approved,