FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
Fit'st Regular Session 
) 
" 1'-
SENATE 
S. NO. 181 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
EXPLANATORY NOTE 
The Constitution provides that the State shall protect and promote the right of the people 
to health and instill health consciousness among them. Further, the State shall also adopt 
an integrated and comprehensive approach to health development with the end view of 
making essential health services available to all the people at affordable cost, giving 
priority to the needs of the underprivileged, the sick, the elderly, the disabled and the 
women and children. 
Unfortunately, many of our countrymen cannot afford the cost of seeking medication. 
Most choose spending for their basic necessities first over their health. Many seek 
medical attention after their condition has gone worse. Some, sadly, die without even 
seeing medical professionals. 
To make matters worse, some of the doctors in our country take up nursing courses to 
land a job as a nurse abroad since it promises a higher salary than the current salary they 
are receiving. This worsens the shortage of healthcare workers thus lessening the access 
of our poor countrymen to basic health care services. Thus, there is a need to give certain 
incentives to doctors to persuade them not to leave our country. This bill seeks to give tax 
credit to doctors who render pro bono services to indigents. 
In vie~ of the foregOing, immediate approval ofthis measure is earnestly sought. 
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FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
SENATE 
S. NO. 1 g t 
Introduced by Senator Antonio "Sonny" Ii'. Trillanes IV 
AN ACT 
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES 
TO POOR PATIENTS 
Be it enacted by the Senate and the HOllse of Representatives of the Philippines in 
Congress assembled. 
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Section 1. Declaration Policy. - It is the declared policy of the State to protect 
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and promote the right to health of the people and instill health consciousness among 
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them. Further, the State shall adopt an integrated and comprehensive approach to health 
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development which shall endeavor to make essential goods, health and other social 
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services available to all the people at affordable cost. There shall be priority for the needs 
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of the underprivileged sick, elderly, disabled, women, and children. The State shall 
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endeavor to provide free medical care to poor patients. 
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Sec. 2. Incentive to Physicians Rendering Pro Bono Services to POOl' Patients. -
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Physicians rendering pro bono services to poor patients shall be entitled to tax credit to 
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be deducted from their gross income. For this purpose, the Department of Health and the 
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Philippine Medical Association shall evaluate the pro bono services rendered by the 
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physicians considering the number of hours and the nature of treatment involved. 
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Sec. 3. Implementing Rules and Regulations. - The Bureau of Internal Revenue 
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in consultation with the Department of Health and the Philippine Medical Association 
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shall promulgate the rules and regulations for the effective enforcement of the provisions 
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of this Act 
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Sec. 4. Separability Clause. - Should any provision of this Act or any part thereof 
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be declared invalid, the other provisions, so far as they are separable from the invalid 
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.ones, shall remain in full force and effect. 
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Sec. 5. Repealing Clause. - All laws, orders, issuances, rules, and regulations or 
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parts thereof inconsistent with this Act are hereby repealed or modified accordingly. 
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Sec. 6. Effectivity. - This Act shall take effect fifteen (15) days after its complete 
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publication 
in 
at 
least 
two 
(2) 
newspapers 
of 
general 
circulation. 
Approved, 
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