Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS
First Regular Session

2279

House Bill No

Introduced by Representatives Mariano Michael M. Velarde Jr., Jose L.
Atienza Jr. and Irwin C. 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.

Last 15t Congress, Buhay Hayaan Yumabong Party List proposed this
measure. It was referred tothe Committee on Health for its deliberation.

edimte approval of this bill is earnestly sought.

de Jr.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS

First Regular Session

2279

House Bill No.

Introduced by Representatives Mariano Michael M. Velarde Jr., Jose L. Atienza Jr.
and Irwin C. 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. - 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. 8. 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.

larde Jr.