Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
First Regular Session

3588

House Bill No.

Introduced by Representatives Mariano Michael M. Velarde Jr. and
William Irwin Tieng (BUHAY Party List)

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 in 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 of them 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 view of the foregoing, immediate approval of this bill is earnestly sought.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
First Regular Session

3588

House Bill No.

Introduced by Representatives Mariano Michael M, Velarde Jr. and William Irwin
Tieng (BUHAY Party List)

AN ACT
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES
TO POOR PATIENTS

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

Section 1. Declaration Policy. - |t 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.

Approved,
Hon, Michael M. Velarde

Hon. William Irwin Tieng