Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
First Regular Session
HOUSE BILL NO. _______________
Introduced by ANG PROBINSYANO
Party-List Representative Alfred Delos Santos
EXPLANATORY NOTE
The 1987 Constitution, Article II, Section 15 declares that “The State shall
protect
and
promote
the
right
to
health
of
the
people
and
health
consciousness among them.” Further, it is also declared under Article XIII,
Section
11,
that
the
State
is
mandated
to
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 also endeavor to provide free medical care to paupers.
Health care is expensive, thus, it is often not prioritized by the indigent
population as they already struggle enough to make ends meet. The already
high cost of treatments is further exacerbated by professional fees charged
by doctors for their services.
In line with the aforementioned state policies to ensure access to health care
by all Filipinos, this bill seeks to grant tax incentives to physicians rendering
pro bono services.
Based on the foregoing, the approval of this bill is earnestly sought.
ALFRED C. DELOS SANTOS
Representative, Ang Probinsyano Party-List
September 23, 2022
2:17 pm
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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
First Regular Session
HOUSE BILL NO. _______________
Introduced by ANG PROBINSYANO
Party-List Representative Alfred Delos Santos
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 Services Incentives Act.”
SECTION 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 guarantee equitable
access to quality and affordable health care goods and services to all
Filipinos. It shall endeavor to provide free medical care to indigent patients.
SECTION 3. Tax Incentives for Physicians Rendering Pro Bono Services
to Indigent Patients. – A physician rendering pro bono services to indigent
patients shall be entitled to an allowable deduction from their gross income,
the amount that could have been collected for the actual free medical
services rendered, up to a maximum of ten percent (10%) of the gross
income derived from the actual performance of the medical profession.
For this purpose, the Department of Health (DOH) and the Philippine
Medical Association (PMA) shall evaluate the pro bono services rendered by
the physician, considering the number of hours rendered, the medical
equipment
and
medicines
utilized,
and
complexity
of
the
procedure
performed.
SECTION 4. Implementing Rules and Regulations. – Within ninety (90)
days from the effectivity of this Act, the Bureau of Internal Revenue, in
consultation with the DOH and PMA, shall promulgate the rules and
regulations necessary for the effective enforcement of the provisions of this
Act.
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SECTION 5. Separability Clause. – If any provision of this Act shall be
declared unconstitutional or invalid, such declaration shall not invalidate
other parts thereof which shall remain in full force and effect.
SECTION
6.
Repealing
Clause.
–
All
laws,
executive
orders,
presidential decrees or issuances, letters of instruction, administrative
orders, rules, and regulations contrary to or inconsistent with the provisions
of this Act are hereby repealed, amended, or modified accordingly.
SECTION 7. Effectivity Clause. – This Act shall take effect fifteen (15)
days after its publication in the Official Gazette or in a newspaper of general
circulation.
Approved,