SIXTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
SENATE 
488 
S.NO. ___ _ 
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'13 
JUL -4 All :15 
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 seeking 
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 ones being offered domestically. 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 leave our country. This bill seeks to give tax credit to doctors who render pro bono 
services to indigents. 
In view of foregoing, immediate approval of this measure. 
Senator 
1 


SIlUiltll 
SIXTEENTH CONGRESS OF THE 
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REPUBLIC OF THE PIDLIPPINES ) 
First Regular Session 
) 
'13 
JUL -4 All :15 
SENATE 
SNO 
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Introduced by Senator Antonio "Sonny" F. TriIlanes IV 
~ 
AN ACT 
GIVING TAX CREDIT TO PHYSICIANS RENDERING PRO BONO SERVICES TO 
POOR PATIENTS 
Be it enacted in the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
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SECTION 1. Declaration of Policy. - It is the policy of the State to protect and promote 
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the right to health of the people and instill health consciousness among them. Further, the State 
3 
shall adopt an integrated and comprehensive approach to health development which shall 
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endeavor to make essential goods, health and other social services available to all the people at 
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affordable cost. There shall be priority for the needs of underprivileged sick, elderly, disabled, 
, 
I 
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women and children, The State shall endeavor to provide free medical care to poor patients, 
I 
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SEC. 2. Incentive to Physicians Rendering Pro Bono Services to Poor Patients. -
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Physicians rendering pro bono services to poor patients shall be entitled to tax credit to be 
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deducted from their gross income, For this purpose, the Department of Health and the Philippine 
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Medical Association shall evaluate the pro bono services rendered by the physicians considering 
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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 in 
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consultation with the Department of Health and the Philippine Medical Association shall 
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promulgate the rules and regulations for the effective enforcement of the provisions 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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