TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session 25 JUL -9 P5:22 SENATE S. No. 336 Introduced by Senator IV Ejercito AN ACT GIVING TAX INCENTIVES TO PHYSICIANS RENDERING PRO BONO SERVICES TO INDIGENT PATIENTS EXPLANATORY NOTE Results from the 2025 survey by Stratbase and Social Weather Stations (SWS) reveal that 55% of Filipinos consider themselves poor,' therefore limiting their access to basic needs and other living necessities, including healthcare. With the high costs of health services, some Filipinos hesitate to go to hospitals to receive proper treatment. The 1987 Philippine Constitution mandates the right to health, to instill health consciousness among Filipinos, and to adopt a comprehensive approach to health development at affordable cost, especially for the underprivileged sectors. However, with inequities in the healthcare system, the Philippines is included among the countries in the Western Pacific Region, wherein, about 800 million people have limited access to basic healthcare services.? 1 GMA News Online. (2025, April 27). SWS: 55% of Filipino families consider themselves poor. GMA News Online. https://www.gmanetwork.com/news/topstories/nation/944103/sws-55-of-filipino-families-consider- themselves-poor/story/ 2 Cabalza, D. (2024, April 8). Who: Basic health services lacking in ph, Western Pacific. INQUIRER.net. https://globalnation.inquirer.net/230863/who-basic-health-services-lacking-in-ph-western-pacific
Meanwhile, healthcare workers in the Philippines tend to search for more opportunities abroad due to inadequate salaries, delayed allowances, and job insecurity? According to the Department of Health (DOH), the country stands with a physician-to-population ratio of only 3.6 doctors for every 10,000 people, far from the World Health Organization's (WHO) ideal ratio of 10 doctors for every 10,000 people.* To aid those who are incapable of accessing proper healthcare, this measure intends to encourage physicians to provide pro bono services to indigent patients by deducting tax credit from their gross income. Doctors who deliver such medical services for free help the country in attaining its goal of ensuring accessible and affordable healthcare for all its citizens. Financial barriers should not hinder Filipinos from accessing proper healthcare; it is a right they are entitled to, for a humane and quality living experience. In pursuit of providing this right to the people, we must also attend to our physicians, whose expertise and practice serve our citizens to have a good and healthy life. In view of the foregoing, the immediate passage of this bill is earnestly sought. JV EJERCITO 3 Bernal, B., & Yang, C. (2024, April 3). Gaps in Philippine medical system force patients into debt, healthcare workers to leave for work overseas. CNA. https://www.channelnewsasia.com/asia/gaps-philippines- medical-system-patients-debt-healthcare-workers-leave-overseas-4237026 * Quismorio, E. (2025, January 26). Libanan says Philippines needs more doctors; asks PBBM for help - manila bulletin. Manila Bulletin. https://mb.com.ph/2025/1/26/libanan-says-philippines-needs-more-doctors-asks- pbbm-for-help
-. Gott TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session JUL -9 P5:22 SENATE S. No. 336 Introduced by Senator IV Ejercito 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 Care
Act".
Sec. 2. Declaration of Policy. - It is the policy of the State to protect and promote
4 the right to health of the people and instill health consciousness among them. Further, 5 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 people at affordable cost. There shall be priority for the needs 8 of underprivileged sick, elderly, disabled women and children. The State shall 9 endeavor to provide free medical care to indigent patients.
Sec. 3. Tax Incentives to Physicians Rendering Pro Bono Services to Indigent
Patients. - Physicians rendering pro bono services to indigent patients shall be entitled to a 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. 4 Implementing Rules and Regulations. - Within thirty (30) days from the
effectivity of this Act, the BIR, in consultation with the DOH and the PMA, shall
•... promulgate the rules and regulations necessary for the effective enforcement of the provisions of this Act.
Sec. 5. Separability Clause. - If any portion or provision of this Act is declared
unconstitutional, the remainder of this Act or any provisions not affected thereby shall remain in force and effect.
Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive
7 order, letter of instruction, rule or regulation inconsistent with the provisions of this Act is hereby repealed or modified accordingly.
Sec. 7. Effectivity. - This Act shall take effect fifteen (15) days after its complete
publication in at least two (2) newspapers of general circulation. Approved,