NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
EXPLANATORY NOTE 
Section 15 of Article II of the Constitution states that it is the policy of the State to 
protect and promote the right to health of the people and instills health consciousness among 
them. Further, Section 11 of Article XIII states that 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 paupers. 
However, our country has been experiencing brain drain of doctors who are also taking 
nursing courses in the hope of going abroad, worsening the shortage of healthcare workers in 
many parts of the country.  This is an alarming phenomenon because it augments the already 
existing shortage of health care workers who are crucial to the adequate delivery of basic 
health services.   Hence, there is a need to give incentives to doctors so that they would not 
be enticed to leave the country.  This bill seeks to give tax credit to doctors rendering pro bono 
services to the indigents. 
In view thereof, immediate approval of this Bill is sought. 
 RUFUS B. RODRIGUEZ 
January 11, 2023
6:18 pm
6757


NINETEENTH CONGRESS 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
HOUSE OF REPRESENTATIVES 
Introduced by Representative Rufus B. Rodriguez 
House Bill No.  _____ 
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 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. 
Section 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. 
Section 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. 
Section 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.  
Section 5. Repealing Clause. -  All laws, orders, issuances, rules and regulations or 
parts thereof inconsistent with this Act are hereby repealed or modified accordingly. 
Section 6.   Effectivity.  -  This Act shall take effect fifteen (15) days after its complete 
publication in at least two (2) newspapers of general circulation. 
Approved, 
6757