Laws Governing The Practice of Nursing

#2 REPUBLIC ACT No.
5181
AN ACT PRESCRIBING PERMANENT RESIDENCE AND RECIPROCITY AS QUALIFICATIONS FOR ANY

EXAMINATION OR REGISTRATION FOR THE PRACTICE OF ANY PROFESSION IN THE PHILIPPINES
Section 1. No person shall be allowed to practice any profession in the Philippines unless he has complied with the
existing laws and regulations, is a permanent resident therein for at least three years, and, if he is an alien, the
country of which he is a subject or citizen permits Filipinos to practice their respective professions within its
territories: Provided, That the practice of said professions is not limited by law to citizens of the Philippines:
Provided, further, That Filipinos who became American nationals by reason of service in the Armed Forces of the
United States during the Second World War and aliens who were admitted into the practice of their profession
before July 4, 1946 shall be exempted from the restriction provided herein.
Section 2. This Act shall take effect upon its approval.
Approved: September 8, 1967
#2 PRESIDENTIAL DECREE No. 1359
AMENDING SECTION 134 OF THE NATIONAL INTERNAL REVENUE CODE OF 1977.
WHEREAS, under the present law oil products sold to international carriers are subject to the specific tax;
WHEREAS, some countries allow the sale of petroleum products to Philippine Carriers without payment of taxes
thereon;
WHEREAS, to foster goodwill and better relationship with foreign countries, there is a need to grant similar tax
exemption in favor of foreign international carriers;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in
me by the Constitution, do hereby order and decree the following:
Section 1. Section 134 of the National Internal Revenue Code of 1977 is hereby amended to read as follows:
"Sec. 134. Articles subject to specific tax. Specific internal revenue taxes apply to things manufactured or
produced in the Philippines for domestic sale or consumption and to things imported, but not to anything produced
or manufactured here which shall be removed for exportation and is actually exported without returning to the
Philippines, whether so exported in its original state or as an ingredient or part of any manufactured article or
product.
"HOWEVER, PETROLEUM PRODUCTS SOLD TO AN INTERNATIONAL CARRIER FOR ITS USE OR

CONSUMPTION OUTSIDE OF THE PHILIPPINES SHALL NOT BE SUBJECT TO SPECIFIC TAX,
PROVIDED, THAT THE COUNTRY OF SAID CARRIER EXEMPTS FROM TAX PETROLEUM PRODUCTS
SOLD TO PHILIPPINE CARRIERS.
"In case of importations the internal revenue tax shall be in addition to the customs duties, if any."
Section 2. This Decree shall take effect immediately.
DONE in the City of Manila, this 21st day of April, in the year of Our Lord, nineteen hundred and seventy-eight.
#3 Republic Act No. 7305 March 26, 1992
THE MAGNA CARTA OF PUBLIC HEALTH WORKERS
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::
Section 1. Title. - This Act shall be known as the "Magna Carta of Public Health Workers"
Section 2. Declaration of Policy and Objective. - The State shall instill health consciousness among our people to
effectively carry out the health programs and projects of the government essential for the growth and health of the
nation. Towards this end, this Act aims: (a) to promote and improve the social and economic well-being of the
health workers, their living and working conditions and terms of employment; (b) to develop their skills and
capabilities in order that they will be more responsive and better equipped to deliver health projects and programs;
and (c) to encourage those with proper qualifications and excellent abilities to join and remain in government
service.
Section 3. Definition. - For purposes of this Act, "health workers" shall mean all persons who are engaged in health
and health-related work, and all persons employed in all hospitals, sanitaria, health infirmaries, health centers, rural
health units, barangay health stations, clinics and other health-related establishments owned and operated by the
Government or its political subdivisions with original charters and shall include medical, allied health professional,
administrative and support personnel employed regardless of their employment status.
Section 4. Recruitment and Qualification. - Recruitment policy and minimum requirements with respect to the
selection and appointment of a public health worker shall be developed and implemented by the appropriate
government agencies concerned in accordance with policies and standards of the Civil Service Commission:
provided, that in the absence of appropriate eligibles and it becomes necessary in the public interest to fill a vacancy,
a temporary appointment shall be issued to the person who meets all the requirements for the position to which
he/she is being appointed except the appropriate civil service eligibility: provided, further, that such temporary
appointment shall not exceed twelve (12) months nor be less than three (3) months renewable thereafter but that the
appointee may be replaced sooner if (a) a qualified civil service eligible becomes available or (b) the appointee is
found wanting in performance or conduct befitting a government employee.
Section 5. Performance Evaluation and Merit Promotion. - The Secretary of Health, upon consultation with the
proper government agency concerned and the Management-Health Workers' Consultative Councils, as established
under Section 33 of this Act, shall prepare a uniform career and personnel development plan applicable to all public
health personnel. Such career and personnel development plan shall include provisions on merit promotion,
performance evaluation, in-service training grants, job rotation, suggestions and incentive award system.
The performance evaluation plan shall consider foremost the improvement of individual employee efficiency and
organizational effectiveness: provided. That each employee shall be informed regularly by his/her supervisor of
his/her performance evaluation.
The merit promotion plan shall be in consonance with the rules of the Civil Service Commission.
Section 6. Transfer of Geographical Reassignment of Public Health Workers. -
a) a transfer is a movement from one position to another which is of equivalent rank, level or salary without break in
service;
b) a geographical reassignment, hereinafter referred to as "reassignment" is a movement from one geographical

location to another; and
c) a public health worker shall not be transferred and/or reassigned, except when made in the interest of public
service, in which case, the employee concerned shall be informed of the reasons therefore in writing. If the public
health worker believes that there is no justification for the transfer and/or reassignment, he/she may appeal his/her
case to the Civil Service Commission, which shall cause his/her transfer and/or reassignment to be held in abeyance:
provided, that no transfer and/or reassignment whatsoever shall be made three (3) months before any local or
national elections: provided, further, that the necessary expenses of the transfer and/or reassignment of the public
health worker and his/her immediate family shall be paid for by the Government.
Section 7. Married Public Health Workers. - Whenever possible, the proper authorities shall take steps to enable
married couples, both of whom are public health workers, to be employed or assigned in the same municipality, but
not in the same office.
Section 8. Security of Tenure. - In case of regular employment of public health workers, their services shall not be
terminated except for cause provided by law and after due process: provided, that if a public health worker is found
by the Civil Service Commission to be unjustly dismissed from work, he/she shall be entitled to reinstatement
without loss of seniority rights and to his/her back wages with twelve percent (12%) interest computed from the time
his/her compensation was withheld from his/her up to the time of reinstatement.
Section 9. Discrimination Prohibited. - A public health worker shall not be discriminated against with regard to
gender, civil status, creed, religious or political beliefs and ethnic groupings in the exercise of his/her profession.
Section 10. No Understaffing/Overloading of Health Staff . - There shall be no understaffing or overloading of

public health workers. The ratio of health staff to patient load shall be such as to reasonably effect a sustained
delivery of quality health care at all times without overworking the public health workers and over extending his/her
duty and service. Health students and apprentices shall be allowed only for purposes of training and education.
In line with the above policy, substitute officers or employees shall be provided in place of officers or employees
who are on leave for over three (3) months. Likewise, the Secretary of Health or the proper government official shall
assign a medico-legal officer in every province.
In places where there is no such medico-legal officer, rural physicians who are required to render medico-legal
services shall be entitled to additional honorarium and allowances.
Section 11. Administrative Charges. - Administrative charges against a public health workers shall be heard by a
committee composed of the provincial health officer of the province where the public health worker belongs, as
chairperson, a representative of any existing national or provincial public health workers' organization or in its
absence its local counterpart and a supervisor of the district, the last two (2) to be designated by the provincial health
officer mentioned above. The committee shall submit its findings and recommendations to the Secretary of Health
within thirty (30) days from the termination of the hearings. Where the provincial health officer is an interested
party, all the members of the committee shall be appointed by the Secretary of Health.
Section 12. Safeguards in Disciplinary Procedures. - In every disciplinary proceeding, the public health worker shall
have:
a) the right to be informed, in writing, of the charges;
b) the right to full access to the evidence in the case;
c) the right to defend himself/herself and to be defended by a representative of his/her choice and/or by his/her
organization, adequate time being given to the public health worker for the preparation of his/her defense;
d) the right to confront witnesses presented against him/her and summon witnesses in his/her behalf;
e) the right to appeal to designated authorities;
f) the right to reimbursement of reasonable expenses incurred in his/her defense in case of exoneration or dismissal
of the charges; and
g) such other rights as will ensure fairness and impartiality during proceedings.
Section 13. Duties and Obligations. - The public health workers shall:
a) discharge his/her duty humanely with conscience and dignity;
b) perform his/her duty with utmost respect for life; and

c) exercise his/her functions without consideration to race, gender, religion, nationality, party politics, social
standing or capacity to pay.
Section 14. Code of Conduct. - Within six (6) months from the approval of this Act, the Secretary of Health, upon
consultation with other appropriate agencies, professional and health worker's organization, shall formulate and
prepare a Code of Conduct for Public Health Workers, which shall be disseminated as widely as possible.
Section 15. Normal Hours of Work. - The normal hours of work of any public health worker shall not exceed eight
(8) hours a day or forty (40) hours a week.
Hours worked shall include: a) all the time during which a public health worker is required to be on active duty or to
be at a prescribed workplace; and b) all the time during which a public health worker is suffered or permitted to
work; Provided, that, the time when a public health worker is placed on "On Call" status shall not be considered as
hours worked but shall entitle the public health worker to an "On Call" pay equivalent to fifty percent (50%) of
his/her regular wage. "On Call" status refers to a condition when public health workers are called upon to respond to
urgent or immediate need for health/medical assistance or relief work during emergencies such that he/shall cannot
devote the time for his/her own use.
Section 16. Overtime Work. - Where the exigencies of the service so require, any public health worker may be
required to render service beyond the normal eight (8) hours a day. In such a case, the workers shall be paid an
additional compensation in accordance with existing laws and prevailing practices.
Section 17. Work During Rest Day. -
a) Where a public health worker is made to work on his/her scheduled rest day, he/she shall be paid an additional
compensation in accordance with existing laws.
b) Where a public health worker is made to work on any special holiday he/she shall be paid an additional
compensation in accordance with existing laws. Where such holiday work falls on the worker's scheduled rest day,
he/she shall be entitled to an additional compensation as may be provided by existing laws.
Section 18. Night-Shift Differential. - a) Every public health worker shall be paid a night-shift differential of ten
percent (10%) of his/her regular wage for each hour of work performed during the night-shifts customarily adopted
by hospitals.
b) Every health worker required to work on the period covered after his/her regular schedule shall be entitled to
his/her regular wage plus the regular overtime rate and an additional amount of ten percent (10%) of such overtime
rate for each hour of work performed between ten (10) o'clock in the evening to six (6) o'clock in the morning.
Section 19. Salaries. - In the determination of the salary scale of public health workers, the provisions of Republic
Act No. 6758 shall govern, except that the benchmark for Rural Health Physicians shall be upgraded to Grade 24.
a) Salary Scale - Salary scales of public health workers shall be provided progression: provided, that the progression
from the minimum to maximum of the salary scale shall not extend over a period of ten (10) years: provided,
further, that the efficiency rating of the public health worker concerned is at least satisfactory.
b) Equality in Salary Scale - The salary scales of public health workers whose salaries are appropriated by a city,
municipality, district, or provincial government shall not be less than those provided for public health workers of the
National Government: provided, that the National Government shall subsidize the amount necessary to pay the
difference between that received by nationality-paid and locally-paid health workers of equivalent positions.
c) Salaries to be Paid in Legal Tender - Salaries of public health workers shall be paid in legal tender of the
Philippines or the equivalent in checks or treasury warrants: provided, however, that such checks or treasury
warrants shall be convertible to cash in any national, provincial, city or municipal treasurers' office or any banking
institution operating under the laws of the Republic of the Philippines.
d) Deductions Prohibited - No person shall make any deduction whatsoever from the salaries of public health
workers except under specific provision of law authorizing such deductions: provided, however, that upon written
authority executed by the public health worker concerned, a) lawful dues or fees owing to any organization/
association where such public health worker is an officer or member; and b) premiums properly due all insurance
policies, retirement and medicare shall be considered deductible.
Section 20. Additional Compensation. - Notwithstanding Section 12 of Republic Act No. 6758, public health
workers shall receive the following allowances: hazard allowance, subsistence allowance, longevity pay, laundry
allowance and remote assignment allowance.
Section 21. Hazard Allowance. - Public health workers in hospitals, sanitaria, rural health units, main health centers,
health infirmaries, barangay health stations, clinics and other health-related establishments located in difficult areas,
strife-torn or embattled areas, distressed or isolated stations, prisons camps, mental hospitals, radiation-exposed
clinics, laboratories or disease-infested areas or in areas declared under state of calamity or emergency for the
duration thereof which expose them to great danger, contagion, radiation, volcanic activity/eruption, occupational
risks or perils to life as determined by the Secretary of Health or the Head of the unit with the approval of the
Secretary of Health, shall be compensated hazard allowances equivalent to at least twenty-five percent (25%) of the
monthly basic salary of health workers receiving salary grade 19 and below, and five percent (5%) for health
workers with salary grade 20 and above.
Section 22. Subsistence Allowance. - Public health workers who are required to render service within the premises
of hospitals, sanitaria, health infirmaries, main health centers, rural health units and barangay health stations, or
clinics, and other health-related establishments in order to make their services available at any and all times, shall be
entitled to full subsistence allowance of three (3) meals which may be computed in accordance with prevailing
circumstances as determined by the Secretary of Health in consultation with the Management-Health Worker's
Consultative Councils, as established under Section 33 of this Act: provided, that representation and travel
allowance shall be given to rural health physicians as enjoyed by municipal agriculturists, municipal planning and
development officers and budget officers.
Section 23. Longevity Pay. - A monthly longevity pay equivalent to five percent (5%) of the monthly basic pay shall
be paid to a health worker for every five (5) years of continuous, efficient and meritorious services rendered as
certified by the chief of office concerned, commencing with the service after the approval of this Act.
Section 24. Laundry Allowance. - All public health workers who are required to wear uniforms regularly shall be
entitled to laundry allowance equivalent to One hundred twenty-five pesos (P125.00) per month: provided, that this
rate shall be reviewed periodically and increased accordingly by the Secretary of Health in consultation with the
appropriate government agencies concerned taking into account existing laws and prevailing practices.
Section 25. Remote Assignment Allowance. - Doctors, dentists, nurses, and midwives who accept assignments as
such in remote areas or isolated stations, which for reasons of far distance or hard accessibility, such positions had
not been filled for the last two (2) years prior to the approval of this Act, shall be entitled to an incentive bonus in
the form of remote assignment allowance equivalent to fifty percent (50%) of their basic pay, and shall be entitled to
reimbursement of the cost of reasonable transportation to and from such remote post or station, upon assuming or
leaving such position and during official trips.
In addition to the above, such doctors, dentists, nurses, and midwives mentioned in the preceding paragraph shall be
given priority in promotion or assignment to better areas. Their tour of duties in the remote areas shall not exceed
two (2) years, except when there are no positions for their transfer or they prefer to stay in such posts in excess of
two (2) years.
Section 26. Housing. - All public health workers who are on tour of duty and those who, because of unavoidable
circumstances are forced to stay in the hospital, sanitaria or health infirmary premises shall be entitled to free living
quarters within the hospital, sanitarium or health infirmary or if such quarters are not available, shall receive quarters
allowance as may be determined by the Secretary of Health and other appropriate government agencies concerned:
provided, that this rate shall be reviewed periodically and increased accordingly by the Secretary of Health in
consultation with the appropriate government agencies concerned.
For purposes of this Section, the Department of Health is authorized to develop housing projects in its own lands,
not otherwise devoted for other uses, for public health workers in coordination with appropriate government
agencies.
Section 27. Medical Examination. - Compulsory medical examination shall be provided free of charge to all public
health workers before entering the service in the Government or its subdivisions and shall be repeated once a year
during the tenure of employment of all public health workers: provided, that where medical examination shows that
medical treatment and/or hospitalization is necessary for those already in government service, the treatment and/or
hospitalization including medicines shall be provided free either in a government or a private hospital by the
government entity paying the salary of the public health worker: provided, further, that the cost of such medical
examination and treatment shall be included as automatic appropriation in said entity's annual budget.
Section 28. Compensation for Injuries. - Public health workers shall be protected against the consequences of
employment injuries in accordance with existing laws. Injuries incurred while doing overtime work shall be
presumed work-connected.
Section 29. Leave Benefits for Public Health Workers. - Public health workers are entitled to such vacation and sick
leaves as provided by existing laws and prevailing practices: provided, that in addition to the leave privilege now
enjoyed by public health workers, women health workers are entitled to such maternity leaves provided by existing
laws and prevailing practices: provided, further, that upon separation of the public health workers from service, they
shall be entitled to all accumulated leave credits with pay.
Section 30. Highest Basic Salary Upon Retirement. - Three (3) months prior to the compulsory retirement, the
public health worker shall automatically be granted one (1) salary range or grade higher than his/her basic salary and
his/her retirement benefit thereafter computed on the basis of his/her highest salary: provided, that he/she has
reached the age and fulfilled service requirements under existing laws.
Section 31. Right to Self-Organization. - Public health workers shall have the right to freely form, join or assist
organizations or unions for purposes not contrary to law in order to defend and protect their mutual interests and to
obtain redress of their grievances through peaceful concerted activities.
However, while the State recognizes the right of public health workers to organize or join such organizations, public
health workers on-duty cannot declare, stage or join any strike or cessation of their service to patients in the interest
of public health, safety or survival of patients.
Section 32. Freedom from Interference or Coercion. - It shall be unlawful for any person to commit any of the
following acts of interference or coercion:
a) to require as a condition of employment that a public health worker shall not join a health workers' organization
or union or shall relinquish membership therein:
b) to discriminate in regard to hiring or tenure of employment or any item or condition of employment in order to
encourage or discourage membership in any health workers' organization or union;
c) to prevent a health worker from carrying out duties laid upon him/her by his/her position in the organization or
union, or to penalize him/her for the action undertaken in such capacity:
d) to harass or interfere with the discharge of the functions of the health worker when these are calculated to
intimidate or to prevent the performance of his/her duties and responsibilities; and
e) to otherwise interfere in the establishment, functioning, or administration of health worker's organizations or

unions through acts designed to place such organization or union under the control of government authority.
Section 33. Consultation With Health Workers' Organizations. - In the formulation of national policies governing
the social security of public health workers, professional and health workers' organizations or unions as well as other
appropriate government agencies concerned shall be consulted by the Secretary of Health. For this purpose,
Management-Health Workers' Consultative Councils for national, regional and other appropriate levels shall be
established and operationalized.
Section 34. Health Human Resource Development/ Management Study. - The Department of Health shall conduct a
periodic health human resource development/management study into, among others, the following areas:
a) adequacy of facilities and supplies to render quality health care to patients and other client population:
b) opportunity for health workers to grow and develop their potentials and experience a sense of worth and dignity
in their work. Public health workers who undertake postgraduate studies in a degree course shall be entitled to an
upgrading in their position or raise in pay: provided, that it shall not be more often than every two (2) years;
c) mechanisms for democratic consultation in government health institutions;
d) staffing patterns and standards of health care to ensure that the people receive quality care. Existing
recommendations on staffing and standards of health care shall be immediately and strictly enforced;
e) ways and means of enabling the rank-and-file workers to avail of educational opportunities for personal growth
and development;
f) upgrading of working conditions, reclassification of positions and salaries of public health workers to correct
disparity vis-a-vis other professions such that positions requiring longer study be upgraded and given corresponding
pay scale; and
g) assessment of the national policy on exportation of skilled health human resource to focus on how these resources
could instead be utilized productively for the country's needs.
There is hereby created a Congressional Commission on Health (HEALTHCOM) to review and assess health human
resource development, particularly on continuing professional education and training and the other areas described
above. The Commission shall be composed of five (5) members of the House of Representatives and five (5)
members of the Senate. It shall be co-chaired by the chairpersons of the Committee on Health of both houses. It
shall render a report and recommendation to Congress which shall be the basis for policy legislation in the field of
health. Such a congressional review shall be undertaken once every five (5) years.
Section 35. Rules and Regulations. - The Secretary of Health after consultation with appropriate agencies of the
Government as well as professional and health workers' organizations or unions, shall formulate and prepare the
necessary rules and regulations to implement the provisions of this Act. Rules and regulations issued pursuant to this
Section shall take effect thirty (30) days after publication in a newspaper of general circulation.
Section 36. Prohibition Against Double Recovery of Benefits. - Whenever other laws provide for the same benefits
covered by this Act, the public health worker shall have the option to choose which benefits will be paid to him/her,
However, in the event that the benefits chosen are less than that provided under this Act, the worker shall be paid
only the difference.
Section 37. Prohibition Against Elimination and/or Diminution. - Nothing in this law shall be construed to eliminate
or in any way diminish benefits being enjoyed by public health workers at the time of the effectivity of this Act.
Section 38. Budgetary Estimates. - The Secretary of Health shall submit annually the necessary budgetary estimates
to implement the provisions of this Act in staggered basis of implementation of the proposed benefits until the total
of Nine hundred forty-six million six hundred sixty-four thousand pesos (P946,664,000.00) is attained within five
(5) years.
Budgetary estimates for the succeeding years should be reviewed and increased accordingly by the Secretary of
Health in consultation with the Department of Budget and Management and the Congressional Commission on
Health (HEALTHCOM).
Section 39. Penal Provision. - Any person who shall willfully interfere with, restrain or coerce any public health
worker in the exercise of his/her rights or shall in any manner commit any act in violation of any of the provisions of
this Act, upon conviction, shall be punished by a fine of not less than Twenty thousand pesos (P20,000.00) but not
more than Forty thousand pesos (P40,000.00) or imprisonment of not more than one (1) year or both at the
discretion of the court.
If the offender is a public official, the court, in addition to the penalties provided in the preceding paragraph, may
impose the additional penalty of disqualification from office.
Section 40. Separability Clause. - If any provision of this Act is declared invalid, the remainder of this Act or any
provision not affected thereby shall remain in force and effect.
Section 41. Repealing Clause. - All laws, presidential decrees, executive orders and their implementing rules,
inconsistent with the provisions of this Act are hereby repealed, amended or modified accordingly.
Section 42. Effectivity. - This Act shall take effect fifteen (15) days after its publication in at least two (2) national
newspapers of general circulation.
Approved: March 26, 1992.
#5 THE DANGEROUS DRUGS ACT OF 1972
Section 1. Short Title. This Act shall be known and cited as "The Dangerous Drugs Act of 1972."
ARTICLE I
Definition of terms
Section 2. Definitions. As used in this Act, the term:
(a) "Administer" refers to the act of introducing any dangerous drug into the body of any person, with or without his
knowledge, by injection, ingestion or other means or of committing any act of indispensable assistance to a person
in administering a dangerous drug to himself;
(b) "Board" refers to the Dangerous Drugs Board created under Section 35, Article VIII of this Act;
(c) "Centers" refers to any of the treatment and rehabilitation centers for drug dependents referred to in Section 34,
Article VII of this Act;
(d) "Cultivate or culture" means the act of knowingly planting, growing, raising or permitting the planting, growing
or raising of any plant which is the source of a prohibited drug;
(e) "Dangerous drugs" refers to either:
(1) "Prohibited drug," which includes opium and its active components and derivatives, such as heroin and
morphine; coca leaf and its derivatives, principally cocaine; alpha and beta eucaine; hallucinogenic drugs, such as
mescaline, lysergic acid diethylamide (LSD) and other substances producing similar effects; Indian hemp and its
derivates; all preparations made from any of the foregoing; and other drugs, whether natural or synthetic, with the
physiological effects of a narcotic drug; or
(2) "Regulated drug," which includes self-inducing sedatives, such as secobarbital, phenobarbital, pentobarbital,
barbital, amobarbital and any other drug which contains a salt or a derivative of a salt of barbituric acid; any salt,
isomer or salt of an isomer, of amphetamine, such as benzedrine or dexedrine, or any drug which produces a
physiological action similar to amphetamine; and hypnotic drugs, such as methaqualone or any other compound
producing similar physiological effects;
(f) "Deliver" refers to a person's act of knowingly passing a dangerous drug to another, personally or otherwise, and
by any means, with or without consideration;
(g) "Drug dependence" means a state of psychic or physical dependence, or both, on a dangerous drug, arising in a
person following administration or use of that drug on a periodic or continuous basis;
(h) "Employee" of a prohibited drug den, dive or resort includes the caretaker, helper, watchman, lookout and other
persons employed by the operator of a prohibited drug den, dive or resort where any prohibited drug is administered,
delivered, distributed, sold or used, with or without compensation, in connection with the operation thereof;
(i) "Indian hemp," otherwise known as "Marijuana," embraces every kind and class of the plant cannabis sativa L.
from which the resin has not been extracted, including cannabis americana, hashish, bhang, guaza, churrus and
ganjah, and embraces every kind, class and character of Indian hemp, whether dried or fresh, flowering or fruiting
tops of the pistillate plant, and all its geographic varieties, whether as a reefer, resin, extract, tincture or in any form
whatsoever;
(j) "Manufacture" means the production, preparation, compounding or processing of a dangerous drug either directly
or indirectly or by extraction from substances of natural origin, or independently by means of chemical synthesis or
by a combination of extraction and chemical synthesis, and shall include any packaging or repackaging of such
substance or labeling or relabelling of its container; except that such term does not include the preparation,
compounding, packaging, or labeling of a drug or other substance by a duly authorized practitioner as an incident to
his administration or dispensing of such drug or substance in the course of his professional practice;
(k) "Narcotic drug" refers to any drug which produces insensibility, stupor, melancholy or dullness of mind with
delusions and which may be habit-forming, and shall include opium, opium derivatives and synthetic opiates;
(l) "Opium" refers to the coagulated juice of the opium poppy (papaver somniferum) and embraces every kind and
class of opium, whether crude or prepared; the ashes or refuse of the same; narcotic preparations thereof or
therefrom; morphine or any alkaloid of opium; preparations in which opium, morphine or any alkaloid of opium
enters as an ingredient; opium poppy straw; and leaves or wrappings of opium leaves, whether prepared for use or
not;
(m) "Pusher" refers to any person who sells, administers, delivers, or gives away to another, on any terms
whatsoever, or distributes, dispatches in transit or transports any dangerous drug or who acts as a broker in any of
such transactions, in violation of this Act;
(n) "School" includes any university, college, or institution of learning, regardless of the course or courses it offers;
(o) "Sell" means the act of giving a dangerous drug, whether for money or any other material consideration;
(p) "Use" refers to the act of injecting, intravenously or intramuscularly, or of consuming, either by chewing,
smoking, sniffing, eating, swallowing, drinking, or otherwise introducing into the physiological
# 4 Republic Act No. 6675 September 13, 1988
AN ACT TO PROMOTE, REQUIRE AND ENSURE THE PRODUCTION OF AN ADEQUATE SUPPLY,

DISTRIBUTION, USE AND ACCEPTANCE OF DRUGS AND MEDICINES IDENTIFIED BY THEIR
GENERIC NAMES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled::
Section 1. Title – This Act shall be known as the "Generics Act of 1988."
Section 2. Statement of Policy – It is hereby declared the policy of the State:

To promote, encourage and require the use of generic terminology in the importation, manufacture, distribution,
marketing, advertising and promotion, prescription and dispensing of drugs;
To ensure the adequate supply of drugs with generic names at the lowest possible cost and endeavor to make them
available for free to indigent patients;
To encourage the extensive use of drugs with generic names through a rational system of procurement and
distribution;
To emphasize the scientific basis for the use of drugs, in order that health professionals may become more aware
and cognizant of their therapeutic effectiveness; and
To promote drug safety by minimizing duplication in medications and/or use of drugs with potentially adverse drug
interactions.
Section 3. Definition of Terms – The following terms are herein defined for purposes of this Act:
(1) "Generic Name or Generic Terminology" is the identification of drugs and medicines by their scientifically and
internationally recognize active ingredients or by their official generic name as determined by the Bureau of Food
and Drugs of the Department of Health.
(2) "Active Ingredient" is the chemical component responsible for the claimed therapeutic effect of the
pharmaceutical product.
(3) "Chemical Name" is the description of the chemical structure of the drug or medicine and serves as the complete
identification of a compound.
(4) "Drug Product" is the finished product form that contains the active ingredients, generally but not necessarily in
association with inactive ingredients.
(5) "Drug Establishment" is any organization or company involved in the manufacture, importation, repacking
and/or distribution of drugs or medicines.
(6) "Drug Outlets" means drugstores, pharmacies, and any other business establishments which sell drugs or
medicines.
(7) "Essential Drugs List" or "National Drug Formulary" is a list of drugs prepared and periodically updated by the
Department of Health on the basis of health conditions obtaining in the Philippines as well as on internationally
accepted criteria. It shall consist of a core list and a complementary list.
(8) "Core List" is a list of drugs that meets the health care needs of the majority of the population.
(9) "Complementary List" is a list of alternative drugs used when there is no response to the core essential drug or
when there is hypersensitivity reaction to the core essential drug or when for one reason or another, the core
essential drug cannot be given.
(10) "Brand Name" is the proprietary name given by the manufacturer to distinguish its product from those of
competitors.
(11) "Generic Drugs" are drugs not covered by patent protection and which are labeled solely by their international
non-proprietary or generic name.
Section 4. The Use of Generic Terminology for Essential Drugs and Promotional Incentives. – (a) In the promotion
of the generic names for pharmaceutical products, special consideration shall be given to drugs and medicines which
are included in the Essential Drugs List to be prepared within one hundred eighty (180) days from approval of this
Act and updated quarterly by the Department of Health on the basis of health conditions obtaining in the Philippines
as well as on internationally accepted criteria.
(b) The exclusive use of generic terminology in the manufacture, marketing and sales of drugs and medicines,
particularly those in the Essential Drugs List, shall be promoted through such a system of incentives as the Board of
Investments jointly with the Department of Health and other government agencies as may be authorized by law,
shall promulgate in accordance with existing laws, within one hundred eighty (180) days after approval of this Act.
Section 5. Posting and Publication – The Department of Health shall publish annually in at least two (2) newspapers
of general circulation in the Philippines the generic names, and the corresponding brand names under which they are
marketed, of all drugs and medicines available in the Philippines.
Section 6. Who Shall Use Generic Terminology - (a) All government health agencies and their personnel as well as
other government agencies shall use generic terminology or generic names in all transactions related to purchasing,
prescribing, dispensing and administering of drugs and medicines.
(b) All medical, dental and veterinary practitioners, including private practitioners, shall write prescriptions using
the generic name. The brand name may be included if so desired.
(c) Any organization or company involved in the manufacture, importation, repacking, marketing and/or distribution
of drugs and medicines shall indicate prominently the generic name of the product. In the case of brand name
products, the generic name shall appear prominently and immediately above the brand name in all product labels as
well as in advertising and other promotional materials.
(d) Drug outlets, including drugstores, hospital and non-hospital pharmacies and non-traditional outlets such as
supermarkets and stores, shall inform any buyer about any and all other drug products having the same generic
name, together with their corresponding prices so that the buyer may adequately exercise, his option.
Within one (1) year after approval of this Act, the drug outlets referred to herein, shall post in conspicuous places in
their establishments, a list of drug products with the same generic name and their corresponding prices.
Section 7. Provision on Quality, Manufacturer’s Identity and Responsibility – In order to assure responsibility for
drug quality in all instances, the label of all drugs and medicines shall have the following: name and country of
manufacture, dates of manufacture and expiration. The quality of such generically labeled drugs and medicines shall
be duly certified by the Department of Health.
Section 8. Required Production – Subject to the rules and regulations promulgated by the Secretary of Health, every
drug manufacturing company operating in the Philippines shall be required to produce, distribute and make available
to the general public the medicine it produces, in the form of generic drugs.
Section 9. Rules and Regulations – The implementation of the provisions of this Act shall be in accordance with the
rules and regulations to be promulgated by the Department of Health. Rules and regulations with penal sanctions
shall be promulgated within one hundred eighty (180) days after approval of this Act and shall take effect fifteen
(15) days after publication in the Official Gazette or in two (2) newspapers of general circulation.
Section 10. Authority to Import – Within three (3) years from the effectivity of this Act, extendible by the President
for another two (2) years and during periods of critical shortage and absolute necessity, the Department of Health is
hereby authorized to import raw materials of which there is a shortage for the use of Filipino-owned or controlled
drug establishments to be marketed and sold exclusively under generic nomenclature. The President may authorize
the importation of raw materials tax and duty-free. The Secretary of Health shall ensure that the imported raw
materials are allocated fairly and efficiently among Filipino-owned or controlled drug establishments. He shall
submit to the Office of the President and to Congress a quarterly report on the quantity, kind and value of the raw
materials imported.
Section 11. Education Drive – The Department of Health jointly with the Department of Education, Culture and
Sports, Philippine Information Agency and the Department of Local Government shall conduct a continuous
information campaign for the public and a continuing education and training for the medical and allied medical
professions on drugs with generic names as an alternative of equal efficacy to the more expensive brand name drugs.
Such educational campaign shall include information on the illnesses or symptoms which each generically named
drug is supposed to cure or alleviate, as well as its contraindications. The Department of Health with the assistance
of the Department of Local Government and the Philippine Information Agency shall monitor the progress of the
education drive, and shall submit regular reports to Congress.
Section 12. Penalty – A) Any person who shall violate Section 6(a) or 6(b) of this Act shall suffer the penalty
graduated hereunder, viz:
(a) for the first conviction, he shall suffer the penalty of reprimand which shall be officially recorded in the
appropriate books of the Professional Regulation Commission.
(b) for the second conviction, the penalty of fine in the amount of not less than two thousand pesos (P2,000.00) but
not exceeding five thousand pesos (5,000.00) at the discretion of the court.
(c) for the third conviction, the penalty of fine in the amount of not less than five thousand pesos (P5,000.00) but not
exceeding then thousand pesos (P10,000.00) and suspension of his license to practice his profession for thirty (30)
days at the discretion of the court.
(d) for the fourth and subsequent convictions, the penalty of fine of not less than ten thousand pesos (P10,000.00)
and suspension of his license to practice his profession for one year or longer at the discretion of the court.
B) Any juridical person who violates Section 6(c), 6(d), 7 or 8 shall suffer the penalty of a fine of not less than five
thousand pesos (P5,000.00) nor more than ten thousand pesos (P10,000.00) and suspension or revocation of license
to operate such drug establishment or drug outlet at the discretion of the Court: Provided,That its officers directly
responsible for the violation shall suffer the penalty of fine and suspension or revocation of license to practice
profession, if applicable, and by imprisonment of not less than six (6) months nor more than one (1) year or both
fine and imprisonment at the discretion of the Court: and Provided, further, That if the guilty party is an alien, he
shall be ipso facto deported after service of sentence without need of further proceedings. C) The Secretary of
Health shall have the authority to impose administrative sanctions such as suspension or cancellation of license to
operate or recommend suspension of license to practice profession to the Professional Regulation Commission as the
case may be for the violation of this Act. Section 13. Separability Clause – If any provision of this Act is declared
invalid, the remainder or any provision hereof not affected thereby shall remain in force and effect.
Section 14. Repealing Clause – The provisions of any law, executive order, presidential decree or other issuances
inconsistent with this Act are hereby repealed or modified accordingly.
Section 15. Effectivity – This Act shall take effect fifteen (15) days after its complete publication in the Official
Gazette or two (2) newspapers of general circulation.ystem of the body, any of the dangerous drugs.
#7 Act 2808,
- was known as the First True Nursing Law. It led to the
creation Board of Examiners for Nurses. In 1920 the first board examination for
nurses in the Philippines was given. A physician served as the first executive
ofcer of the Board of Examiners for Nurses (Tupas, 1952). In 1922, Act 3025 was passed by the Fifth
Legislature, to amend certain
sections of Act 2808 entitled "An Act Regulating the Practice of Nursing
Profession in the Philippine Islands". This amendment required yearly reregistration of all nurses practicing
the profession (Tupas, 1952).
#8 Republic Act No. 877

Congress of the Philippines
19 June 1953
Philippine Nursing Law
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Article I
Title of Act
Section 1. Title of Act.— This Act shall be known as the “Philippine Nursing Law.”
Article II
Organization of the Board of Examiners of Nurses
Section 2. Name and compensation of the Board.— The Board shall be known as the Board of Examiners
for Nurses and shall be composed of a chairman and two members who shall be appointed by the President
of the Philippines upon the recommendation of the Commissioner of Civil Service from among registered
nurses of recognized standing in the Philippines as may be certified by the officially recognized national
association of nurses in the Philippines and possessing the qualifications prescribed in section four of this
Act.
Section 3. Powers and duties of the Board.— The Board of Examiners for Nurses is vested with authority
conformably with the provisions of this Act, to issue, suspend, revoke, or reissue certificates of registration
for practice of nursing. The Board shall study the conditions affecting nursing education and the practice of
the nursing profession in the Philippines, and shall exercise the powers conferred upon it by this Act with a
view to the maintenance of an efficient ethical, technical, moral and professional standard in the practice of
nursing. The Board shall likewise study and examine the facilities of hospitals or universities seeking
permission to open new schools or colleges of nursing or departments of nursing education so as to see if
the essential requirements therefor including qualified faculty and adequate budget are properly complied
with. The authorization to open schools or colleges of nursing shall be based upon the written
recommendation of the Board and the representative of the Government entity concerned with the granting
of school permits or authorization.
The Board shall have the power to investigate violations of this Act and for this purpose, it may, under the
hand of its chairman and seal of the Board, issue summons, subpoena or subpoena duces tecum to violators
of this Act and witnesses thereof, and to compel their attendance. The Board shall from time to time look
into the conditions affecting the practice of nursing in the Philippines and whenever necessary, recommend
or adopt such measures as may be deemed proper for the advancement of the profession and for the
vigorous enforcement of this Act.
Section 4. Qualifications of Board members.— The members of the Board shall, at the time of
appointment:
(a) Be a citizen and resident of the Philippines;
(b) Be a registered nurse and a holder of the degree of Bachelor of Nursing, Bachelor of Science in Nursing
or its equivalent, conferred by a reputable and legally constituted school, college or university, with either
nursing education or public health nursing as major study;
(c) Be at least thirty years of age;
(d) Have had at least ten years of successful practice of the profession prior to appointment;
(e) Not be a member of the faculty of any school, college or university during one year immediately
preceding appointment as member of the Board of Examiners where undergraduate nursing is taught, nor
have, directly or indirectly, any pecuniary interest in such institution.
Section 5. Term of office.— The members of the Board shall hold office for a term of three years or until
their successors shall have been appointed and duly qualified; Provided, That the members of the first
Board appointed under this Act shall hold office for the following terms: One member for one year, one
member for two years, and one member for three years. Any vacancy occurring within the term of a
member shall be filled for the unexpired portion of the term only. Each member of the Board shall qualify
by taking the proper oath of office prior to entering upon the performance of his or her duties.
Section 6. Executive officer and secretary of the Board.— The Commissioner of Civil Service shall be the
Executive Officer of the Board. The Secretary of the Boards of Examiners appointed under Republic Act
Numbered Five hundred forty-six shall also be the Secretary of the Board of Examiners for Nurses. All
records and minutes of the deliberations of the Board, including examination papers, shall be kept by the
Bureau of Civil Service under the direct custody of the secretary.
Section 7. Compensation of the Board members.— The members of the Board shall each receive as
compensation a fee not exceeding ten pesos per capita of the candidates examined.
Section 8. Removal of Board members.— The President of the Philippines may, upon the recommendation
of the Commissioner of Civil Service, remove any member of the Board for continued neglect of duty or
incompetency, for commission or toleration of irregularities in the examination, or for unprofessional or
dishonorable conduct, after having given the member concerned an opportunity to defend herself or himself
in a proper administrative investigation.
Section 9. Rules and regulations.— The Board may, subject to the approval of the President of the
Philippines, promulgate such rules and regulations as may be necessary to carry out the provisions of this
Act.
Section 10. Annual report.— The Board shall submit an annual report to the President of the Philippines
after the close of each fiscal year, giving a detailed account of the proceedings of the Board during the year
and embodying such recommendations as the Board may desire to make.
#9 REPUBLIC ACT NO. 4704

AN ACT TO AMEND CERTAIN SECTIONS OF REPUBLIC ACT NUMBERED EIGHT HUNDRED
SEVENTY-SEVEN, OTHERWISE KNOWN AS THE “PHILIPPINE NURSING LAW”
Section 1. Section two of Republic Act Numbered Eight hundred seventy-seven is hereby amended to read
as follows:
“Section 2. Name and composition of the Board. – The Board shall be known as the Board of Examiners
for Nurses and shall be composed of a chairman and four members who shall be appointed by the President
of the Philippines with the consent of the commission on appointments, from a list of twelve nominees of
registered nurses of recognized standing in the Philippines, as may be certified equally by the officially
recognized national association of nurses in the Philippines and possessing the qualifications prescribed in
section four of this Act.”
Section 2. Section four of Republic Act Numbered Eight hundred seventy-seven is hereby amended to read
as follows:
“Section 4. Qualifications of Board members. – The members of the Board shall, at the time of
appointment:
(a) Be a citizen and resident of the Philippines;
(b) Be a registered nurse, a holder of the degree of master of arts in nursing conferred by a reputable
school, college or university, duly recognized by the government with preference for holders of higher
degrees in nursing: provided, however, that present members who are not holders of masters degree are not
affected until after the end of their respective terms;
(c) Be mentally and physically fit and not over sixty-five years of age;
(d) Have had at least ten years of successful practice of the profession prior to appointment;
(e) Not have been convicted of any offense involving moral turpitude;
(f) Not be a member of the faculty of any school, college or university during one year immediately
preceding appointment as member of the Board of Examiners where undergraduate nursing or where any
branch of the nursing course is taught, nor have directly or indirectly, any pecuniary interest in such
institution.”
Section 3. Section five of Republic Act Numbered Eight hundred seventy-seven is hereby amended to read
as follows:
“Section 5. Term of office. – The members of the Board shall hold office for a term of three years or until
their successors shall have been appointed and duly qualified: provided, that the members of the first Board
Appointed under this Act shall hold office for the following terms: One member for one year, one member
for two years, and one member for three years: provided, further, that upon the approval of this amendatory
act, new chairman and members of the board shall hold office for a term of three years and may be
reappoint but only once for a term of three years: provided furthermore, that the chairman and members of
the present board shall continue to serve until the unexpired portion of their terms and may be reappointed
but only once for a term of three years: provided, furthermore, that the member serving the last years of his
term shall automatically become chairman of the board: and provided, finally, that in case there are two or
more members serving the last year of their terms in the board, the most senior of them shall automatically
become the chairman.
“Any vacancy occurring within the term of a member shall be filled for the unexpired portion of the term
only. Each member of the Board shall qualify by taking the proper oath of office prior to entering upon the
performance of his or her duties.”
Section 4. Section seven of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 7. Compensation of the Board Members. – The members of the Board shall each receive as
compensation a fee not exceeding ten pesos per capita of the candidates examined: provided, that the said
compensation shall in no case exceed eighteen thousand pesos yearly.”
Section 5. Section thirteen of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 13. Clinical and public health nursing facilities. – No hospital, school, college or university shall
be permitted to operate a school, college or institute of nursing unless such hospital, school, college or
university shall establish and operate a base hospital with at least one hundred authorized beds to be
available for occupancy by medical, (including communicable) surgical, obstetric and pediatric patients:
provided, that such schools, colleges or universities actually operating a duly recognized school of nursing
may be allowed to establish and operate a home hospital of at least fifty authorized beds and to affiliate
with other hospitals for the remaining balance necessary to fulfill the one hundred authorized beds base
hospital requirement for training purposes: provided, further, that no hospital in such arrangement shall
have less than one hundred beds at its disposal: and Provided, finally, that not later than January 1, 1971, all
schools, colleges or universities must have already established such base hospital of at least one hundred
authorized beds as prescribed herein.
“Schools, Colleges or Universities offering courses to nurses on the undergraduate and/or graduate levels
should also make necessary provisions for required experience of students in nursing school hospitals and
public health nursing agencies.”
Section 6. Section fourteen of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 14. Qualifications of Faculty Members. – The dean, director or principal of the school, college or
institute of nursing should be a qualified nurse with the following minimum qualifications:
(a) Must be a holder of a master’s degree in nursing: provided, that nothing in this act shall be construed to
disqualify those who have already been considered qualified and actually occupying the position of dean,
director or principal, before the effectivity of this amendatory Act: and provided, however, that deans,
directors or principal of school, college or institute of nursing occupying such positions before the
effectivity of this amendatory Act shall, from January 1, 1967, be given a period of five years within which
to qualify under the provisions of this Act;
(b) Must have had at least three years of acceptance experience in teaching and supervision in schools,
colleges or institute of nursing;
(c) Must be a registered nurse; and
(d) Must be a Filipino citizen.
The instructors in clinical nursing courses should be registered nurses with the following minimum
qualifications:
(a) Must be holders of the bachelor’s degree in nursing;
(b) Must have majored in the particular subject or subject which they teach and holders of certificate in
teaching from an authorized school, college or university in addition to the degree in nursing;
(c) Must have had at least a year of acceptable hospital nursing experience.”The instructor in public health
nursing should be a nurse with the following minimum qualifications:
(a) Must be a holder of a bachelor’s degree in nursing, and a major in public health nursing, and a holder of
a certificate in teaching public health nursing from an authorized school, college or university in addition to
the degree in nursing;
(b) Must have had at least one year of acceptable experience in public health nursing; and
(c) Must be a registered nurse.”
Section 7. Section fifteen of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 15. General entrance requirements to schools, colleges and universities of nursing. – Applicants
desiring to enter any hospital school, college or institute of nursing must show evidence of completion of at
least one year of college work in a recognized educational institution. Areas of study should include
courses in the physical, biological, social and behavioral sciences and humanities: provided, that chemistry,
psychology and zoology shall be included.
Section 8. Section seventeen of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 17. Scope of practice of nursing. – A person shall be deemed to be practicing professional nursing,
within the meaning and intent of this Act, who shall, for a fee, salary, or other reward, or compensation,
perform professional services such as:
(1) Undertaking responsible nursing care and supervision of medical, communicable, mental health and
psychiatric patient, surgical, orthopedic, eye, ear, nose, and throat, emergency, urologic and gynecologic,
pediatric, obstetric and geriatric patients, involving the whole management of care, requiring the
application of principles based upon the biological, the physical and social sciences;
(2) The observation of symptoms of physical and mental conditions and needs requiring evaluations or
application of principles based upon the biologic, the physical, and behavioral sciences;
(3) The accurate reporting and recording of facts, including evaluation of the whole case;
(4) The supervision of others contributing to the nursing care of patients;
(5) The execution of nursing procedures and techniques;
(6) Direction and education to secure physical and mental care; and
(7) The application and execution of legal orders of physicians concerning treatments and medication:
provided, however, that this provision shall not apply to students in schools and colleges of nursing who
perform nursing services under supervision of their instructors and professors of nursing and to exchange
professors of nursing.”
Section 9. Section eighteen of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 18. Holding of examination. – Examination for candidates desiring to practice nursing in the
Philippines shall be given by the Board not earlier than one month but not later than two months after the
official closing of the semestral term prescribed by the Department of Education, to be held in Manila or at
such other time and place as may be deemed necessary and expedient by the Board subject to the approval
of the Commissioner of Civil Service and the President of the Philippines.”
Section 10. Section twenty of Republic Act Numbered Eight hundred seventy-seven is hereby amended to
read as follows:
“Section 20. Qualifications of applicants. – In order to be admitted to the nurse examination, an applicant
must, at the time of filing his or her application therefor, establish to the satisfaction of the Board that:
(a) He or she is a citizen of the Philippines, or a foreigner: provided, that the country of which he or she is a
subject or citizen permits Filipino nurses to practice within its territorial limits on the same basis as the
subject or citizen of such country: and provided, further, that the requirements for admission to nursing
school and for graduation as nurse in said country are substantially the same as those provided under this
Act;
(b) He or she is at least eighteen years of age: provided, that in case of a successful examination, the
applicant shall not be permitted or licensed to practice until he or she is twenty-one years of age;
(c) He or she is in good health and is of good moral character;
(d) He or she had finished a standard academic high school course or its equivalent in a school, institute,
college or university legally established and duty recognized by the Government;
(e) He or she has at least received a diploma as graduate in nursing, bachelor of nursing or bachelor of
science in nursing from a school, college or university duly recognized by the government in which the
following courses are taught to nursing students: anatomy and physiology, microbiology, chemistry,
psychology, social problems of nursing, history of nursing, and professional adjustments; nursing
fundamentals including introduction to medical sciences, pharmacology, therapeutics; nutrition and diet
therapy; medical nursing, communicable disease nursing, general surgical nursing, pediatric nursing,
obstetric nursing, geriatric nursing, nursing in surgical specialties like orthopedics, gynecology, urology,
eye, ear, nose and throat nursing, emergency, operating room and neuro-surgery; mental health and
psychiatric nursing and public health nursing.
Section 11. Section twenty-one of Republic Act Numbered Eight hundred seventy-seven is hereby
amended to read as follows:
“Section 21. Scope of examination. – The examination for the practice of nursing in the Philippines shall
consist of tests in writing, the scope of which shall be determined by the Board taking into consideration
the teaching plan of all schools legally established and duly recognized by the government. It shall be the
duty of the board to prepare the schedule of subjects of the examination, which shall include medical
nursing, general surgical nursing, nursing in surgical specialties, obstetrics nursing, nursing of children,
communicable disease nursing, public health nursing, professional adjustments, mental health and
psychiatric nursing and fundamentals of nursing. The following shall be integrated in the examination in
clinical nursing courses: anatomy and physiology, microbiology, pharmacology and therapeutics, and
social foundations of nursing. It shall submit the same to the President of the Philippines for approval
through the Commissioner of Civil Service and publish in a newspaper of national general circulation, the
same as approved at least two months before the date of the examination wherein they are to be used. Any
alteration or amendment that may be made in the said schedule shall likewise be approved by the President
of the Philippines, through the commissioner of civil service.”
Section 12. Section twenty-two of Republic Act Numbered Eight hundred seventy-seven is hereby
“Section 22. Ratings in the examination. – In other to pass the first examination, a candidate must obtain a
general rating of seventy-five per cent in the written test, with no rating below sixty per cent in any subject.
An applicant who fails in the first examination but obtained seventy-five per cent in each of at least seven
of the subjects may be permitted to take a second examination on the subjects in which examinee obtained
below seventy-five per cent. In order to pass in the second examination the candidate must obtain at least
seventy-five per cent in each of the repeated subjects; provided, that an applicant who failed again in the set
of subjects repeated in the second examination must take re-examination on all subjects: provided, further,
that should he or she still fail in this second re-examination, the applicant shall be required to pursue as
refresher course of study prescribed by the board and to show proof of the completion of such course
before he or she will be admitted to a fourth examination.”
Section 13. Section twenty-three of Republic Act Numbered Eight hundred seventy-seven is hereby
“Section 23. Report of results of examination. – The Board of Examiners for Nurses, shall, within one
hundred twenty days after the examination, report the rating obtained by each candidate to the
Commissioner of Civil Service. The board shall likewise furnish copies of the ratings obtained in each
subject by each candidate as well as the questionnaires used in the examination to the respective schools,
colleges or universities of nursing and to the Bureau of private schools.”
Section 14. Section twenty-six of Republic Act Numbered Eight hundred seventy-seven is hereby amended
to read as follows:
“Section 26. Fees for examination and registration. – Applicants for examination for the profession of
nursing shall pay an examination fee of fifty pesos. Successful applicants shall pay a registration fee of
twenty pesos.”
#10 Republic Act No. 6136

31 August 1970
Section 1. Subparagraph seven of Section seventeen of Republic Act Numbered Eight hundred seventy-
seven, as amended, is hereby further amended to read as follows:
“(7) The application and execution of legal orders in writing of physicians concerning treatments and
medication including the application of hypodermic and intramuscular injections: Provided, That
intravenous and other injections may be administered under the direction and in the presence of a
physician: Provided, Further, That the precious order in writing of a physician shall not be necessary if the
application and execution of such order is made in the presence of said physician.
“This section shall not apply to students in schools and colleges of nursing who perform nursing services
under supervision of their instructors and professors of nursing and to exchange professors of nursing.”
#11 RA 446
An Act to Amend Section One Hundred and Ninety-Five of Act Numbered Twenty-Four Hundred and
Twenty-Seven, Otherwise Known as “The Insurance Act”, as Amended
Republic Act No. 446
8 June 1950
Section 1. Section one hundred and ninety-five of Act Numbered Twenty-four hundred and twenty-seven
as amended, is hereby further amended to read as follows:
“Sec. 195. Every insurance corporation hereafter formed or organized under the laws of the Philippines
shall, if a stock corporation, have a subscribed capital stock equal to at least five hundred thousand pesos,
fifty per centum of which must be paid up in cash previous to the issuance of any policy, and the residue
within twelve months from the date of filing its articles of incorporation. For failure to have its capital stock
paid up within the time prescribed the corporation shall not be permitted to take any new risks of any kind
or character. If organized as a mutual company, in lieu of such capital stock, it must have available cash
assets of at least five hundred thousand pesos above all liabilities for losses reported, expenses, taxes, legal
reserve, and reinsurance of all outstanding risks.
“Any officer, official, or director of the corporation taking or authorizing the taking of any risk for the
corporation in violation of the terms of this section shall be punished by imprisonment for not less than one
year nor more than five years and by a fine of not less than one thousand nor more than five thousand
pesos.”

Approved: June 8, 1950.
#12 PD 260
PRESIDENTIAL DECREE No. 260 August 1, 1973
DECLARING THE STA. ANA SITE MUSEUM IN MANILA, THE ROMAN CATHOLIC CHURCHES
OF PAOAY AND BACARRA IN ILOCOS NORTE, THE SAN AGUSTIN CHURCH AND
LITURGICAL OBJECTS THEREIN IN INTRAMUROS, MANILA, FORT PILAR IN ZAMBOANGA
CITY, THE PETROGLYPHS OF THE ROCK-SHELTER IN ANGONO, RIZAL, THE PETROGLYPHS
OF ALAB, BONTOC, THE STONE AGRICULTURAL CALENDARS OF DAP-AY GUIDAY IN
BESAO, BONTOC, THE MUMMY CAVES OF KABAYAN, BENGUET AND OF SAGADA AND
ALAB, BONTOC, THE IFUGAO RICE TERRACES OF BANAUE AS NATIONAL CULTURAL
TREASURES; AND THE BARASOAIN CHURCH IN MALOLOS, BULACAN, TIRAD PASS IN
CERVANTES, ILOCOS SUR, THE MIAGAO CHURCH IN MIAGAO, ILOILO, THE SITE OF THE
BATTLE OF MACTAN ON MACTAN ISLAND, CEBU, THE SAN SEBASTIAN CHURCH IN
QUIAPO, MANILA, AND THE CHURCH AND CONVENT OF SANTO NI•O IN CEBU CITY AS
NATIONAL SHRINES, MONUMENTS, AND/ OR LANDMARKS, DEFINING THE IMPLEMENTING
AGENCIES AND PROVIDING FUNDS THEREFOR.
WHEREAS, Pursuant to Article XV, Section 9, paragraph 2 of the Constitution of the Philippines "Filipino
culture shall be preserved and developed for national identity";
WHEREAS, Republic Act No. 4846 declares that it is the policy of the state to preserve and protect the
cultural properties of the nation; lawphi1.net
WHEREAS, There is a necessity of preserving and utilizing the cultural properties of the nation for the
furtherance of the people's culture;
WHEREAS, The government recognizes the fact that the cultural properties of the country are necessary
that indispensable for the correct understanding of its history and culture;
WHEREAS, There are cultural properties which are especially of high value from the viewpoint of world
culture and are considered as irreplaceable treasures of the country;
WHEREAS, The development and preservation of cultural properties are also necessary in the promotion
of tourism;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers
vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and
pursuant to Proclamation No. 1081 dated September 21, 1972 and General Order No. 1 dated September
22, 1972, do hereby decree, order and make as part of the law of the land, the following;
Section 1. The Sta. Ana Site Museum in Manila, the Roman Catholic Churches of Paoay and Bacarra in
Ilocos Norte, the San Agustin Church and Liturgical objects therein in Intramuros, Manila, Fort Pilar in
Zamboanga City, the Petroglyphs of the Rockshelter in Angono, Rizal, the Petroglyphs of Alab, Bontoc,
the Stone Agricultural Calendars of Dap-ay Guiday in Besao, Bontoc, the Mummy Caves of Kabayan,
Benguet and of Segada and Alab, Bontoc, the Ifugao Rice Terraces of Banaue are hereby declared as
National Cultural Treasures along the lines of Sections 3 and 7 of R.A. 4846 defining cultural properties
and treasures, and their preservation, restoration and/or reconstruction shall be under the supervision and
control of the National Museum in collaboration with the Department of Tourism;
Section 2. The Barasoain Church in Malolos, Bulacan, Tirad Pass in Cervantes, Ilocos Sur, the Miagao
Church in Miagao, Iloilo, the Site of the Battle of Mactan on Mactan Island in Cebu, the San Sebastian
Church in Quiapo, Manila, and the Church and Convent of Sto. Niño in Cebu City are hereby declared as
National Shrines, Monuments and/or Landmarks in accordance with the provisions of R.A. 4368 and their
preservation, restoration and/or reconstruction shall be under the supervision and control of the National
Historical Commission in collaboration with the Department of Tourism;
Section 3. To carry out the intents of this decree the sum of P500,000.00 for the National Museum and
P500,000.00 for the National Historical Commission are hereby authorized to be appropriated out of the
funds of the National Treasury, not otherwise appropriated. Subsequent funds therefor shall be incorporated
in the Annual Budget.
Section 4. The National Museum and the National Historical Commission are hereby vested with the right
to declare other such historical and cultural sites as National Shrines, Monuments, and/or Landmarks, in
accordance with the guidelines set forth in R.A. 4846 and the spirit of this Decree.
Section 5. The provisions of R.A. 4846 and R.A. 4368 and other laws which are inconsistent with this
Decree are accordingly modified or repealed.
Section 6. This Decree shall take effect immediately.
Approved: August 1, 1973
# 13 PD 386
PRESIDENTIAL DECREE No. 386 February 7, 1974
GRANTING FOREIGN TOURISTS FIFTY PERCENT OF THE AMUSEMENT TAX PROVIDED IN

Sec. 260 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
WHEREAS, the government is committed to the policy of developing tourism into a major dollar-earning
industry;
WHEREAS, experience has shown that incentives previously granted to tourists have been found to be
effective;
WHEREAS, additional incentives are believed necessary to further accelerate the growth of tourism;
vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines and
pursuant to Proclamation No. 1081, dated September 21, 1972, and General Order No. 1, dated September
22, 1972, as amended, in order to effect the desired changes, do order and decree that:
Section 1. All foreign tourists, upon proper identification shall be entitled to a fifty percent discount of the
amusement tax provided in section two hundred and sixty of the National Internal Revenue Code, as
amended.
Sec. 2. The Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, shall
promulgate rules and regulations to implement this decree.
Sec. 3. This decree shall take effect immediately.
Sec. 4. Any provision of existing laws, rules and regulations in conflict with this decree are hereby
modified or repealed accordingly.
Done in the City of Manila, this 7th day of February, in the year of Our Lord, nineteen hundred and
seventy-four.
#14 PD 223
PRESIDENTIAL DECREE No. 223 June 22, 1973
CREATING THE PROFESSIONAL REGULATION COMMISSION AND PRESCRIBING ITS

POWERS AND FUNCTIONS
WHEREAS, the regulations of the various profession presently regulated by the Office of the Boards of
Examiners is so extensive, practically covering all social and economic life of the country;
WHEREAS, the existence of the Boards of Examiners is misconstrued for a number of years now as
nothing more than an examining unit, though all the professional laws creating the various Boards have
charged them with the supervision and regulation over the professional practice in the Philippines; and
WHEREAS, to effectively enforce the laws regulating the various professions, there is an urgent need to
create a three-man Commission to administer, implement, coordinate and supervise the various Boards of
Examiners;
vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and
pursuant to Proclamation No. 1081 dated September 21, 1972, and General Order No. 1 dated September
22, 1972, as amended, do hereby order and decree:
Section 1. Professional Regulation Commission. There is hereby created a three-man Commission to be

known as the Professional Regulation Commission which shall be attached to the Office of the President
for general direction and coordination.
Section 2. Composition. The Commission shall be headed by one full time Commissioner and two full time
Associate Commissioners, all to be appointed by the President for a term of nine (9) years without
reappointment to start from the time they assume office, except the first two Associate Commissioners who
shall be appointed, one for six (6) years and the other for three (3) years, and thereafter, any vacancy in the
Commission shall be filled for the unexpired term only with the most senior of the Associate
Commissioners succeeding the Commissioner at the expiration of his term, resignation or removal. No
person shall be appointed chairman or member of the Commission unless he is at least forty (40) years of
age, familiar with the principles and methods of professional regulation and/or licensing and has at least
five (5) years of executive or managerial experience.
Section 3. Exercise of powers and functions of the Commission. The Commissioner, who shall be the
Chairman of the Commission, and the Associate Commissioners as members thereof shall, as a body,
exercise general administrative, executive and policy-making functions for the whole agency.
Section 4. Compensation. The Commissioner shall receive an annual compensation of forty-eight thousand
pesos (P48,000) with five hundred pesos (P500) commutable transportation and representation allowances
and the Associate Commissioners, thirty-six thousand pesos (P36,000) each with three hundred fifty pesos
(P350) commutable transportation and representation allowances.
Section 5. Powers of the Commission. The powers of the Commission are as follows:
a) To administer, implement and enforce the regulatory policies of the National Government with respect to
the regulation and licensing of the various professions and occupations under its jurisdiction including the
maintenance of professional and occupational standards and ethics and the enforcement of the rules and
regulations relative thereto.
b) To perform any and all acts, enter into contracts, make such rules and regulations and issue such orders
and other administrative issuances as may be necessary in the execution and implementation of its
functions and the improvement of its services.
c) To review, coordinate, integrate and approve the policies, resolutions, rules and regulations, orders or
decisions promulgated by the various Boards with respect to the profession or occupation under their
jurisdictions including the results of their licensures examination but their decisions on administrative cases
shall be final and executory unless appealed to the Commission within thirty (30) days from the date of
promulgation thereof.
d) To administer and conduct the licensure examinations of the various Boards according to the rules and
regulations promulgated by it; determine and fix the places and dates of examinations; appoint supervisors
and room examiners from among the employees of the Government or private individuals who have been
trained by the Commission for that purpose who shall be entitled to a daily allowance of not less than ten
pesos (P10) for every examination day actually attended; use the buildings and facilities of public and
private schools for examination purposes; and approve the release of examination results;
e) To keep and maintain a register of authorized practitioners of the profession or occupation; issue
certificates of registration or licenses signed by all the members of the Board concerned and the
Commissioner with the official seal of the Board affixed;
f) To have custody of all the records of the various Boards including their examination papers, minutes of
deliberation, records of administrative cases and investigations and examination results;
g) To determine, fix and collect the amount to be charged for examination, registration, registration without
examination, licenses, annual registration fees, certifications, surcharges and other fees not specified under
the provisions of Republic Act No. 6511 or amend the rates provided thereunder subject to approval by the
Office of the President;
h) To appoint, subject to the provisions of existing laws, such as officials and employees of the
Commission as are necessary in the effective performance of its functions and responsibilities, prescribed
their duties and fix their compensation; and to organize or reorganize the structure of the Commission,
create or abolish positions, change the designations of existing positions to meet changing conditions or as
the need therefor arises; Provided, That such changes shall not affect the employment status of the
incumbents, reduce their ranks and/or salaries nor result separating them from the services;
i) To submit and recommend to the President of the Philippines nominees for appointment as members of
the various Boards from among those nominated by the bona fide professional organizations accredited by
the Commission to fill existing or probable vacancies;
j) The Commission may, upon the recommendation of the Board concerned, approve the registration of and
authorize the issuance of a certificate of registration with or without examination to a foreigner who is
registered under the laws of his country: Provided, That the requirement for the registration or licensing in
said foreign state or country are substantially the same as those required and contemplated by the laws of
the Philippines and that the laws of such foreign state or country allow the citizens of the Philippines to
practice the profession on the same basis and grant the same privileges as the subject or citizens of such
foreign state or country: Provided, finally, That the applicant shall submit competent and conclusive
documentary evidence, confirmed by the Department of Foreign Affairs, showing that this country's
existing laws permit citizens of the Philippines to practice the profession under the rules and regulations
governing citizens thereof. The Commission is also hereby authorized to prescribe additional requirements
or grant certain privileges to foreigners seeking registration in the Philippines if the same privileges are
granted to or some additional requirements are required of citizens of the Philippines in acquiring the same
certificates in his country;
k) The Commission shall have general supervision over foreign nationals who are authorized by existing
laws or granted special permits to, practice their profession temporarily in the Philippines to see that the
terms and conditions for their employment are strictly observed and adhered to;
l) to prescribe or revise, in conjunction with the Board concerned and the Secretary of Education and
Culture or his authorized representative, collegiate courses the completion of or graduation from which
shall be a prerequisite for admission into the practice of the profession concerned;
m) To exercise general supervision over the members of the various Boards;
n) To promulgate such rules and regulations as may be necessary to effectively implement policies with
respect to the regulation and practice of the professions;
o) To perform such other functions and duties as may be necessary to carry out effectively the various
provisions of professional regulatory laws, decrees or orders;
Section 6. Powers, functions and responsibilities of various Boards. The various Boards shall retain the
following powers, functions and responsibilities:
a) To look from time to time into the condition affecting the practice of the profession or occupation under
their respective jurisdictions and whenever necessary, adopt such measures as may be deemed proper for
the enhancement of the profession or occupation and/or the maintenance of high professional, ethical and
technical standards and for this purpose the members of a Board may personally or through subordinate
employees of the Commission conduct ocular inspection or visit industrial, mechanical, electrical or
chemical plants or works, hospitals, clinics and other engineering works where registered practitioners of
the profession or occupation are employed or are working for the purpose of determining compliance with
the provisions of laws relative to the practice of the profession or occupation or as an aid in formulating
policies relative thereto in accordance with the established policies promulgated by the Commission;
b) To investigate violations of their respective laws and the rules and regulations promulgated thereunder
and for this purpose may issue summons, subpoenas and subpoena duces tecum to alleged violators or
witnesses thereof and compel their attendance to such investigations or hearings;
c) To delegate the hearing of investigation of administrative cases filed before them except in cases where
the issue involved strictly concerns the practice of the profession or occupation, in which case the hearing
shall be presided by at least one member of the Board concerned assisted by a legal or hearing officer of the
Commission;
d) To promulgate decisions on such administrative cases subject to review by the Commission. If after
thirty (30) days from the receipt of such decision no appeal is taken therefrom to the Commission, the same
shall become final and immediately enforceable;
e) Subject to review by the Commission to approve registration without examination and the issuance of
the corresponding certificates of registration;
f) After due process, to suspend, revoked or reissue certificates of registration for causes provided for by
law or by the rules and regulations promulgated therefor;
g) To determine and prepare the contents of licensure examinations; score and rate the examination papers
and submit the results thereof to the Commission within one hundred twenty (120) days after the last
examination day unless extended by the Commission; and, subject to approval by the Commission
determine the appropriate passing general rating if not provided for in the law regulating the profession.
Section 7. Names of various Boards. The names of the various Boards shall be changed by the Commission
by deleting the word "Examiners."
Section 8. Transfer of personnel, funds, records, etc. The present office of the Boards of Examiners, its
personnel, funds, records, supplies, equipment, materials, furniture, and fixture are hereby transferred to the
Commission.
Section 9. Repealing clause. The provisions of Republic Act No. 546 are hereby repealed as well as those
of other pertinent laws inconsistent herewith.
Section 10. Effectivity. This Decree shall take effect immediately.
#15 1997 RULES OF CIVIL PROCEDURE, AS AMENDED

(RULES 1-71, RULES OF COURT)
EFFECTIVE JULY 1, 1997
Per Resolution of the Supreme Court in Bar Matter No. 803 Adopted in Baguio City on April 8, 1997
RULES OF COURT
Pursuant to the provisions of section 5 (5) of Article VIII of the Constitution, the Supreme Court hereby
adopts and promulgates the following rules concerning the protection and enforcement of constitutional
rights, pleading, practice and procedure in all courts, the admission to the practice of law, the Integrated
Bar, and legal assistance to the underprivileged:
RULE 1
General Provisions
Section 1. Title of the Rules. — These Rule shall be known and cited as the Rules of Court. (1)
Section 2. In what courts applicable. — These Rules shall apply in all the courts, except as
otherwise provided by the Supreme Court. (n)
Section 3. Cases governed. — These Rules shall govern the procedure to be observed in actions,
civil or criminal and special proceedings.
(a) A civil action is one by which a party sues another for the enforcement or protection of a right, or
the prevention or redress of a wrong, (1a, R2)
A civil action may either be ordinary or special. Both are governed by the rules for ordinary civil actions,
subject to the specific rules prescribed for a special civil action. (n)
(b) A criminal action is one by which the State prosecutes a person for an act or omission punishable
by law. (n)
(c) A special proceeding is a remedy by which a party seeks to establish a status, a right, or a
particular fact. (2a, R2)
Section 4. In what case not applicable. — These Rules shall not apply to election cases, land
registration, cadastral, naturalization and insolvency proceedings, and other cases not herein provided for,
except by analogy or in a suppletory character and whenever practicable and convenient. (R143a)
Section 5. Comencement of action. — A civil action is commenced by the filing of the original
complaint in court. If an additional defendant is impleaded in a later pleading, the action is commenced
with regard to him on the dated of the filing of such later pleading, irrespective of whether the motion for
its admission, if necessary, is denied by the court. (6a)
Section 6. Construction. — These Rules shall be liberally construed in order to promote their
objective of securing a just, speedy and inexpensive disposition of every action and proceeding. (2a)
Civil Actions
Ordinary Civil Actions
RULE 2
Cause of Action
Section 1. Ordinary civil actions, basis of. — Every ordinary civil action must be based on a cause
of action. (n)
Section 2. Cause of action, defined. — A cause of action is the act or omission by which a party
violates a right of another. (n)
Section 3. One suit for a single cause of action. — A party may not institute more than one suit for a
single cause of action. (3a)
Section 4. Splitting a single cause of action; effect of. — If two or more suits are instituted on the
basis of the same cause of action, the filing of one or a judgment upon the merits in any one is available as
a ground for the dismissal of the others. (4a)
Section 5. Joinder of causes of action. — A party may in one pleading assert, in the alternative or
otherwise, as many causes of action as he may have against an opposing party, subject to the following
conditions:
(a) The party joining the causes of action shall comply with the rules on joinder of parties;
(b) The joinder shall not include special civil actions or actions governed by special rules;
(c) Where the causes of action are between the same parties but pertain to different venues or
jurisdictions, the joinder may be allowed in the Regional Trial Court provided one of the causes of action
falls within the jurisdiction of said court and the venue lies therein; and
(d) Where the claims in all the causes action are principally for recovery of money, the aggregate
amount claimed shall be the test of jurisdiction. (5a)
Section 6. Misjoinder of causes of action. — Misjoinder of causes of action is not a ground for
dismissal of an action. A misjoined cause of action may, on motion of a party or on the initiative of the
court, be severed and proceeded with separately. (n)
RULE 3
Parties to Civil Actions
Section 1. Who may be parties; plaintiff and defendant. — Only natural or juridical persons, or
entities authorized by law may be parties in a civil action. The term "plaintiff" may refer to the claiming
party, the counter-claimant, the cross-claimant, or the third (fourth, etc.) — party plaintiff. The term
"defendant" may refer to the original defending party, the defendant in a counter-claim, the cross-
defendant, or the third (fourth, etc.) — party defendant. (1a)
Section 2. Parties in interest. — A real party in interest is the party who stands to be benefited or
injured by the judgment in the suit, or the party entitled to the avails of the suit. Unless otherwise
authorized by law or these Rules, every action must be prosecuted or defended in the name of the real party
in interest. (2a)
Section 3. Representatives as parties. — Where the action is allowed to be prosecuted and defended
by a representative or someone acting in a fiduciary capacity, the beneficiary shall be included in the title of
the case and shall be deemed to be the real property in interest. A representative may be a trustee of an
expert trust, a guardian, an executor or administrator, or a party authorized by law or these Rules. An agent
acting in his own name and for the benefit of an undisclosed principal may sue or be sued without joining
the principal except when the contract involves things belonging to the principal. (3a)
Section 4. Spouses as parties. — Husband and wife shall sue or be sued jointly, except as provided
by law. (4a)
Section 5. Minor or incompetent persons. — A minor or a person alleged to be incompetent, may
sue or be sued with the assistance of his father, mother, guardian, or if he has none, a guardian ad litem.
(5a)
Section 6. Permissive joinder of parties. — All persons in whom or against whom any right to relief
in respect to or arising out of the same transaction or series of transactions is alleged to exist, whether
jointly, severally, or in the alternative, may, except as otherwise provided in these Rules, join as plaintiffs
or be joined as defendants in one complaint, where any question of law or fact common to all such
plaintiffs or to all such defendants may arise in the action; but the court may make such orders as may be
just to prevent any plaintiff or defendant from being embarrassed or put to expense in connection with any
proceedings in which he may have no interest. (6n)
Section 7. Compulsory joinder of indispensable parties. — Parties in interest without whom no final
determination can be had of an action shall be joined either as plaintiffs or defendants. (7)
Section 8. Necessary party. — A necessary party is one who is not indispensable but who ought to
be joined as a party if complete relief is to be accorded as to those already parties, or for a complete
determination or settlement of the claim subject of the action. (8a)
Section 9. Non-joinder of necessary parties to be pleaded. — Whenever in any pleading in which a
claim is asserted a necessary party is not joined, the pleader shall set forth his name, if known, and shall
state why he is omitted. Should the court find the reason for the omission unmeritorious, it may order the
inclusion of the omitted necessary party if jurisdiction over his person may be obtained.
The failure to comply with the order for his inclusion, without justifiable cause, shall be deemed a waiver
of the claim against such party.
The non-inclusion of a necessary party does not prevent the court from proceeding in the action, and the
judgment rendered therein shall be without prejudice to the rights of such necessary party. (8a, 9a)
Section 10. Unwilling co-plaintiff. — If the consent of any party who should be joined as plaintiff
can not be obtained, he may be made a defendant and the reason therefor shall be stated in the complaint.
(10)
Section 11. Misjoinder and non-joinder of parties. — Neither misjoinder nor non-joinder of parties is
ground for dismissal of an action. Parties may be dropped or added by order of the court on motion of any
party or on its own initiative at any stage the action and on such terms as are just. Any claim against a
misjoined party may be severed and proceeded with separately. (11a)
Section 12. Class suit. — When the subject matter of the controversy is one of common or general
interest to many persons so numerous that it is impracticable to join all as parties, a number of them which
the court finds to be sufficiently numerous and representative as to fully protect the interests of all
concerned may sue or defend for the benefit of all. Any party in interest shall have the right to intervene to
protect his individual interest. (12a)
Section 13. Alternative defendants. — Where the plaintiff is uncertain against who of several persons
he is entitled to relief, he may join any or all of them as defendants in the alternative, although a right to
relief against one may be inconsistent with a right of relief against the other. (13a)
Section 14. Unknown identity or name of defendant. — Whenever the identity or name of a
defendant is unknown, he may be sued as the unknown owner heir devisee, or by such other designation as
the case may require, when his identity or true name is discovered, the pleading must be amended
accordingly. (14)
Section 15. Entity without juridical personality as defendant. — When two or more persons not
organized as an entity with juridical personality enter into a transaction, they may be sued under the name
by which they are generally or commonly known.
In the answer of such defendant, the name and addresses of the persons composing said entity must all be
revealed. (15a)
Section 16. Death of party; duty of counsel. — Whenever a party to a pending action dies, and the
claim is not thereby extinguished, it shall be the duty of his counsel to inform the court within thirty (30)
days after such death of the fact thereof, and to give the name and address of his legal representative or
representatives. Failure of counsel to comply with his duty shall be a ground for disciplinary action.
The heirs of the deceased may be allowed to be substituted for the deceased, without requiring the
appointment of an executor or administrator and the court may appoint a guardian ad litem for the minor
heirs.
The court shall forthwith order said legal representative or representatives to appear and be substituted
within a period of thirty (30) days from notice.
If no legal representative is named by the counsel for the deceased party, or if the one so named shall fail to
appear within the specified period, the court may order the opposing party, within a specified time to
procure the appointment of an executor or administrator for the estate of the deceased and the latter shall
immediately appear for and on behalf of the deceased. The court charges in procuring such appointment, if
defrayed by the opposing party, may be recovered as costs. (16a, 17a)
Section 17. Death or separation of a party who is a public officer. — When a public officer is a party
in an action in his official capacity and during its pendency dies, resigns, or otherwise ceases to hold office,
the action may be continued and maintained by or against his successor if, within thirty (30) days after the
successor takes office or such time as may be granted by the court, it is satisfactorily shown to the court by
any party that there is a substantial need for continuing or maintaining it and that the successor adopts or
continues or threatens to adopt or continue to adopt or continue the action of his predecessor. Before a
substitution is made, the party or officer to be affected, unless expressly assenting thereto, shall be given
reasonable notice of the application therefor and accorded an opportunity to be heard. (18a)
Section 18. Incompetency or incapacity. — If a party becomes incompetent or incapacitated, the
court, upon motion with notice, may allow the action to be continued by or against the incompetent or
incapacitated person assisted by his legal guardian or guardian ad litem. (19a)
Section 19. Transfer of interest. — In case of any transfer of interest, the action may be continued by
or against the original party, unless the court upon motion directs the person to whom the interest is
transferred to be substituted in the action or joined with the original party. (20)
Section 20. Action and contractual money claims. — When the action is for recovery of money
arising from contract, express or implied, and the defendant dies before entry of final judgment in the court
in which the action was pending at the time of such death, it shall not be dismissed but shall instead be
allowed to continue until entry of final judgment. A favorable judgment obtained by the plaintiff therein
shall be enforced in the manner especially provided in these Rules for prosecuting claims against the estate
of a deceased person. (21a)
# 16. ARTICLE 1. Name of Decree.

- This Decree shall be known as the "Labor Code of the Philippines".
ART. 2. Date of effectivity. - This Code shall take effect six (6) months after its promulgation.
ART. 3. Declaration of basic policy. - The State shall afford protection to labor, promote full employment,
ensure equal work opportunities regardless of sex, race or creed and regulate the relations between workers
and employers. The State shall assure the rights of workers to self-organization, collective bargaining,
security of tenure, and just and humane conditions of work.
ART. 4. Construction in favor of labor. - All doubts in the implementation and interpretation of the
provisions of this Code, including its implementing rules and regulations, shall be resolved in favor of
labor.
ART. 5. Rules and regulations. - The Department of Labor and other government agencies charged with the
administration and enforcement of this Code or any of its parts shall promulgate the necessary
implementing rules and regulations. Such rules and regulations shall become effective fifteen (15) days
after announcement of their adoption in newspapers of general circulation.
ART. 6. Applicability. - All rights and benefits granted to workers under this Code shall, except as may
otherwise be provided herein, apply alike to all workers, whether agricultural or non-agricultural. (As
amended by Presidential Decree No. 570-A, November 1, 1974).
Chapter II
EMANCIPATION OF TENANTS
ART. 8. Transfer of lands to tenant-workers. - Being a vital part of the labor force, tenant-farmers on
private agricultural lands primarily devoted to rice and corn under a system of share crop or lease tenancy
whether classified as landed estate or not shall be deemed owner of a portion constituting a family-size
farm of five (5) hectares, if not irrigated and three (3) hectares, if irrigated.
In all cases, the land owner may retain a n area of not more than seven (7) hectares if such landowner is
cultivating such area or will now cultivate it.
ART. 9. Determination of land value. - For the purpose of determining the cost of the land to be transferred
to the tenant-farmer, the value of the land shall be equivalent to two and one-half (2-1/2) times the average
harvest of three (3) normal crop years immediately preceding the promulgation of Presidential Decree No.
27 on October 21, 1972.
The total cost of the land, including interest at the rate of six percent (6%) per annum, shall be paid by the
tenant in fifteen (15) years of fifteen (15) equal annual amortizations.
In case of default, the amortization due shall be paid by the farmers’ cooperative in which the defaulting
tenant-farmer is a member, with the cooperative having a right of recourse against him.
The government shall guarantee such amortizations with shares of stock in government-owned and
government-controlled corporations.
ART. 10. Conditions of ownership. - No title to the land acquired by the tenant-farmer under Presidential
Decree No. 27 shall be actually issued to him unless and until he has become a full-fledged member of a
duly recognized farmers’ cooperative.
Title to the land acquired pursuant to Presidential Decree No. 27 or the Land Reform Program of the
Government shall not be transferable except by hereditary succession or to the Government in accordance
with the provisions of Presidential Decree No. 27, the Code of Agrarian Reforms and other existing laws
and regulations.
ART. 11. Implementing agency. - The Department of Agrarian Reform shall promulgate the necessary
rules and regulations to implement the provisions of this Chapter.
#17REPUBLIC ACT NO. 6511

REPUBLIC ACT NO. 6511 - AN ACT AMENDING REPUBLIC ACT NUMBERED FOUR HUNDRED
SIXTY-FIVE ENTITLED "AN ACT TO STANDARDIZE THE EXAMINATION AND
REGISTRATION FEES CHARGED BY THE NATIONAL EXAMINING BOARDS, AND FOR OTHER
PURPOSES"
Section 1. Sections one, two, three, four, five and six of Republic Act Numbered Four hundred sixty-five
are hereby amended to read as follows:
"Section 1. The provisions of existing law to the contrary notwithstanding, applicants for any of the
licensure examinations conducted by any of the boards under the Office of the Boards of Examiners shall
pay examination fees as follows;
(a) One hundred pesos:
1) Accountants
2) Agricultural Engineers
3) Architects
4) Chemical Engineers
5) Civil Engineers
6) Customs Brokers
7) Dentists, except Dental Hygienists
8) Electrical Engineers except Master Electricians
9) Electronics and Communications Engineers
10) Foresters
11) Geodetic Engineers
12) Licensing Contractors
13) Master Marine Officers, except Chief, Second, Third Mates, Major, Minor or Harbor Bay Lake-River
Patrons
14) Mechanical Engineers except Certified Plant Mechanics
15) Mining Engineers
16) Physicians except examinees for physician's preliminary examinations
17) Sanitary Engineers
18) Chief Marine Engineers
(b) Seventy-five pesos:
1) Chemists
2) Second Steam and Motor Engineers
3) Dietitians
4) Geologists
5) Medical Technologists
6) Naval Architects and Marine Engineers
7) Nurses
8) Optometrists
9) Pharmacists
10) Social Workers
11) Sugar Technologists
12) Veterinarians
13) Midwives
14) Chief Mates and Major Patrons
15) Master Plumbers or Plumbing Engineers
(c) Fifty pesos:
1) Bay-River-Lake Motor Engineers
2) Harbor-Bay-River-Lake Patrons
3) Minor Patrons
4) Therapists
5) Master Electricians
6) Examinees for physician's preliminary and final examinations
7) Dental Hygienists
8) Certified Plant Mechanics
9) Second and Third Mates
10) Third and Fourth Steam and Motor Engineers
Provided, that in cases where removal examinations are allowed, the examination fee shall fifty per centum
of the original fee prescribed under classifications A, B and C provided for under this section.
"Sec. 2. Every applicant for registration in any of the professions or occupations under regulation by the
Office of the Boards of Examiners who passed the corresponding examination shall pay a registration fee
of fifty pesos for those falling under class (a); forty pesos for those under class (b); and thirty pesos for
those under class (c) provided in section one, except those in the marine examinations who are registered
by the Philippine Coast Guard. An applicant for registration without examination shall pay also the amount
corresponding to the examination fee of the profession or occupation applied plus the registration fee herein
prescribed: provided, that detailmen shall pay twenty pesos, mine or quarry foreman and chemical
technician, thirty pesos: provided, further, that applicants for registration who qualified in the examination
given prior to the approval of this Act, shall pay the corresponding registration fee heretofore prescribed.
"Sec. 3. Every practicing professional or practitioner of any of the occupations regulated by the Office of
the Boards of Examiners shall pay an annual registration fee of five pesos: provided, that major or minor
patrons, second, third, or fourth motor or steam engineers, harbor-river-lake patrons, bay-river-lake-motor
engineers, master electricians, certified plant mechanics, master plumbers, midwives, chemical technicians
and mine or quarry foremen shall pay two pesos: provided, further, that licensed contractors and detailmen
shall be exempt from the payment of the annual registration fee as they are required to renew their licenses
or registrations annually. Failure to pay the annual registration fee on or before January twenty of the year
next following the calendar year in which it is due, shall bear a surcharge of twenty per centum for each
calendar year in which payment has not been made: provided, that after the lapse of five continuous years
from the year it was last paid if the annual registration fee has never been paid, the delinquent's certificate
of registration shall be considered suspended and his name shall be dropped from the annual roster for not
having been good standing and may be reinstated only upon application and payment of the fee herein
provided for registration without examination. When a registered practitioner desires to stop practicing his
profession, he shall inform the board concerned in writing within one year from the time he stopped
practicing in order to exempt him from the payment of the annual registration fee: provided, that when he
intends to resume the practice of his professions, he shall likewise inform the board concerned in writing
and pay the annual registration fee for the current year without any surcharge and his name shall be
reinstated in the annual roster.
The annual registration card, at least for the calendar year immediately preceding, shall be presented to the
collection agent of the Bureau of Internal Revenue when paying his professional tax and the registration
number, date of issuance and the year shown on the card shall be indicated on the official receipt as
evidence that the payor is authorized by law to practice the profession.
"Sec. 4. Every applicant for duplicate certificate of registration shall pay a fee of twenty-five pesos and
for certifications or true copies of records with the official seal of the office or of the board concerned, two
pesos for the first one hundred words and in excess thereof fifty centavos for every one hundred words or a
fraction thereof.
"Sec. 5. All examination, registration and other fees shall be paid to the collecting officer of the Office of
the Boards of Examiners which shall be deposited in a special trust account to constitute the professional
regulation special fund and which shall be expended solely for the operational expenses of the Office of the
Boards of Examiners, for compensation of members of the board and salaries of officials and employees
including the hiring of temporary personnel as the exigencies of the service require, for the purchase,
acquisition and improvement of equipment, furniture, and fixtures, motor vehicles, sites and construction of
building for office spaces and examination halls, for conducting research to keep the office abreast with
recent trends in regulation of professions and occupations and in all other matters that would enhance the
effectiveness and efficiency of the office.
"Sec. 6. Each Chairman and member of the Board of Examiners, whether a government employee or not,
shall receive as compensation a fee not exceeding fifteen pesos per capita of the candidates examined or
registered without examination, and a per diem not exceeding ten (P10.00) pesos for each day of attendance
in administrative investigations and ocular inspections lasting not less than one hour at a time: provided,
that the total compensation of any Chairman or member shall not be less than three thousand six hundred
pesos, but not more than twenty-four thousand pesos for participating in all examinations given by their
respective board during the fiscal year. Any member whose term expires before the end of the fiscal year
shall receive only the compensation equivalent to the number of candidates examined and/or registered
without examination wherein he last participated or at the rate of five hundred pesos per month computed
from the beginning of fiscal year until the last day of his term of office or until his successor shall have
been appointed and qualified, whichever is higher: provided, that the Chairman or member whose term
expires before the result of the examination he last participated in his released shall be allowed to continue
correcting his examination papers and to perform his other duties relative to the release of the results
thereof until he shall signed the certificate of registration of those who have qualified in the examination or
were registered without examination, without additional compensation except those allowed herein, and
that the full compensation due him shall be paid only after he shall have been cleared of all his
responsibilities."
Sec. 2. All laws, executive orders, administrative orders, rules and regulations, or parts thereof
inconsistent with the provisions of this Act are hereby repealed or modified accordingly.
Sec. 3. This Act shall take effect upon its approval
#18 REPUBLIC ACT No. 1612

AN ACT TO AMEND CERTAIN SECTIONS OF TITLE V OF COMMONWEALTH ACT NUMBERED FOUR
HUNDRED SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS
AMENDED, AND FOR OTHER PURPOSES.
Section 1. Section one hundred seventy-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended,
is hereby further amended to read as follows:
"Sec. 178. Payment of privilege taxes. A privilege tax must be paid before any business or occupation hereinafter
specified can be lawfully begun or pursued. The tax on business is payable for every separate or distinct
establishment or place where business subject to the tax is conducted; and one line of business or occupation does
not become exempt by being conducted with some other business or occupation for which such tax has been paid.
"The tax on a business must be paid by the person, firm, or company conducting the same; the occupation tax, by
each individual engaged in a calling subject thereto."
Section 2. Section one hundred eighty of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
hereby further amended to read as follows:
"Sec. 180. Time for payment of fixed taxes. All fixed taxes shall be due and payable on or before the twentieth of
January of each year. But any reason first beginning a business or occupation must pay the tax before engaging
therein."
Section 3. Section one hundred eighty-one of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
hereby repealed.
Section 4. Section one hundred eighty-two of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 182. Fixed taxes (A) On business (1) Persons subject to percentage tax. Unless otherwise provided, every
person engaging in a business on which the percentage tax is imposed shall pay in full a fixed annual tax of twenty
pesos for each calendar year or fraction thereof in which such person shall engage in said business.
"(2) Persons not subject to percentage tax. Every person who is not required to pay the percentage tax
prescribed in sections one hundred eighty-four, one hundred eighty-five and one hundred eighty-six shall pay in full
for each calendar year or fraction thereof in which such person shall engage in business a fixed annual tax based
upon his gross annual sales during the preceding calendar years, as follows:
"Ten pesos, if the amount of the gross annual sales exceeds two thousand pesos but does not exceed ten thousand
pesos;
"Twenty pesos, if the amount of the gross annual sales exceeds ten thousand pesos but does not exceed thirty
thousand pesos;
"Thirty pesos, if the amount of the gross annual sales exceeds thirty thousand pesos but does not exceed fifty
thousand pesos;
"Fifty pesos, if the amount of the gross annual sales exceeds fifty thousand pesos but does not exceed seventy-five
thousand pesos;
"Seventy-five pesos, if the amount of the gross annual sales exceeds seventy-five thousand pesos but does not
exceed one hundred thousand pesos;
"One hundred pesos, if the amount of the gross annual sales exceeds one hundred thousand pesos but does not
exceed one hundred fifty thousand pesos;
"One hundred fifty pesos, if the amount of the gross annual sales exceeds one hundred fifty thousand pesos but does
not exceed three hundred thousand pesos;
"Three hundred pesos, if the amount of the gross annual sales exceeds three hundred thousand pesos but does not
exceed five hundred thousand pesos; and
"Five hundred pesos, if the amount of the gross annual sales exceeds five hundred thousand pesos: Provided, That if
a merchant is engaged in two or more businesses, one or more of which is subject to, and the others exempt from,
the percentage tax, he shall pay the graduated fixed annual tax provided above, based on the individual sales of his
business not subject to the percentage tax under this Title: Provided, however, That the initial graduated fixed annual
tax to be paid by the person first engaging in business subject to said tax shall be ten pesos.
"This tax shall be payable before the person subject to the same begins to engage in the business, and thereafter
within the regulation period in the month of January during which the other fixed privilege taxes may be paid
without penalty.
"(3) Other fixed taxes. The following fixed taxes shall be collected as follows, the amount stated being for the
whole year, when not otherwise specified:
"(a) Brewers, one thousand pesos.
"(b) Distillers of spirits, one hundred pesos, if the annual production does not exceed fifty thousand gauge liters;
two hundred pesos, if the annual production exceeds fifty thousand gauge liters; but does not exceed one hundred
thousand gauge liters; four hundred pesos, if the annual production exceeds one hundred thousand gauge liters but
does not exceed two hundred and fifty thousand gauge liters; and six hundred pesos if the annual production exceeds
two hundred and fifty thousand gauge liters.
"(c) Rectifiers of distilled spirit, compounders, and repackers of wines or distilled spirits, four hundred and fifty
pesos.
"(d) Wholesale peddlers of distilled, manufactured, or fermented liquor, one hundred pesos.
"(e) Wholesale peddlers of manufactured tobacco, fifty pesos.
"(f) Retail peddlers of distilled, manufactured, or fermented liquor, one hundred and fifty pesos.
"(g) Retail peddlers of manufactured tobacco, sixteen pesos.
"(h) Wholesale liquor dealers
1. In the City of Manila, six hundred pesos;
2. In chartered cities other than Manila, four hundred pesos;
3. In any other place, one hundred and fifty pesos.
"(i) Wholesale dealers infermented liquors, except basi, tuba and tapuy, one hundred and fifty pesos.
"(j) Retail liquor dealers, one hundred pesos.
"(k) Retail vino dealers, twenty pesos.
"(l) Retail dealers in fermented liquors, fifty pesos.
"(m) Wholesale leaf tobacco dealers, one hundred pesos.
"(n) Retail leaf tobacco dealers, thirty pesos.
"(o) Manufacturers of tobacco and manufacturers of cigars and cigarettes
1. In the City of Manila, four hundred pesos;
2. In any other place, one hundred pesos.

"(p) Wholesale tobacco dealers, sixty pesos; retail tobacco dealers, sixteen pesos.
"(q) Manufacturers or importers of playing cards, two hundred pesos.
"(r) Manufacturers, producers, or importers of soft drinks or mineral waters, one hundred pesos.
"(s) Stockbrokers, dealers in securities, real estate brokers, real estate dealers, commercial brokers, customs
brokers and immigration brokers, one hundred and fifty pesos: Provided, however, That in the case of real estate
dealers, the annual fixed tax to be collected shall be as follows:
"One hundred and fifty pesos, if the annual income from buying, selling, exchanging, leasing, or renting property
(whether on their own account as principals or as owners of rental property or properties) is three thousand pesos or
more but not exceeding ten thousand pesos;
"Three hundred pesos, if such annual income exceeds ten thousand pesos but does not exceed thirty thousand pesos;
and
"Five hundred pesos, if such annual income exceeds thirty thousand pesos.
"(t) Owners of race tracks for each day on which races are run on any track, five hundred pesos.
"(u) Lending investors
1. In chartered cities and first-class municipalities, three hundred pesos.
2. In second and third-class municipalities, one hundred and fifty pesos;
3. In fourth and fifth-class municipalities and municipal districts, seventy-five pesos: Provided, That lending
investors who do business as such in more than one province shall pay a tax of three hundred pesos.
"(v) Cinematographic film owners, lessors or distributors, two hundred pesos.
"(B) On occupation. Taxes on occupation shall be collected as follows, the amount stated being the sum due for
the whole year:
"(1) Lawyers, medical practitioners, architects, interior decorators, certified public accountants, civil, electrical,
chemical, mechanical or mining engineers, insurance agents and subagents, veterinarians, dental surgeons, opticians,
commercial aviators, professional appraisers or connoisseurs of tobacco and other domestic or foreign products,
licensed ship masters and marine chief engineers, seventy-five pesos.
"The term "mechanical engineers", as used herein, means professional mechanical engineers as defined in
Commonwealth Act Numbered Two hundred and ninety-four.
"(2) Land surveyors, chief mates, marine second engineers, pharmacists, registered nurses, chiropodists,
tattooers, masseurs, pelotaris, jockeys, professional actors or actresses, stage performers and hostesses, fifty pesos.
"Every professional legally authorized to practice his profession, who has paid the corresponding annual privilege
tax on profession for which he has been duly qualified under the law, in all parts of the Philippines without being
subject to any other tax, charge, license or fee for the practice of such profession: Provided, however, That they have
paid to the office concerned the registration fees required by their respective professions.
"(C) Exceptions. The following shall be exempt from the tax imposed in this section:
"(1) Persons whose gross annual sales do not exceed two thousand pesos.
"(2) All persons engaged in public market places exclusively in the sale at retail of domestic meat, fruits,
vegetables, game, poultry, fish, and other similar domestic food products.
"(3) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail
of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in
trade on any one day does not reach a retail value of one hundred pesos.
"(4) Producers of commodities of all classes working in their own homes, consisting of parents and children
living as one family, when the value of each day's production by each person capable of working is not in excess of
five pesos.
"(5) Owners of animal drawn two-wheeled vehicles.
"(6) Owners of bancas.
"(7) Persons employed in any branch of the service of the Government of the Philippines whose entire
professional services are devoted exclusively thereto or are applied under its discretion, or persons devoting their
entire professional services to any religious, educational, or charitable institution, or hospital, sanitarium, or to any
similar establishment, not conducted for private gain, in respect to the tax imposed by paragraph (B) of this section."
Section 5. Section one hundred eighty-three of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 183. Payment of percentage taxes. (a) In general. It shall be the duty of every person conducting a business on
which a percentage tax is imposed under this Title, to make a true and complete return of the amount of his, her or
its gross monthly sales, receipts, or earnings, or gross value of output actually removed from the factory or mill
warehouse and within ten days after the end of each month, pay the tax due thereon: Provided, That any person
retiring from a business subject to the percentage tax shall notify the nearest internal revenue officer thereof, file his
return or declaration, and pay the tax due thereon within ten days after closing his business.
"If the percentage tax on any business is not paid within the time prescribed above, the amount of the tax shall be
increased by twenty-five per centum, the increment to be a part of the tax.
"In case of willful neglect to file the return within the period prescribed herein, or in case a false or fraudulent return
is willfully made, there shall be added to the tax or to the deficiency tax, in case any payment has been made on the
basis of such return before the discovery of the falsity or fraud, a surcharge of fifty per centum of its amount. The
amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless
the tax has been paid before the discovery of the falsity or fraud, in which case the amount so added shall be
collected in the same manner as the tax.
"(b) Sales tax on imported articles. When the articles are imported, the percentage taxes established in sections
one hundred eighty-four, one hundred eighty-five, and one hundred eighty-six of this Code shall be paid in advance
by the importer, in accordance with regulations promulgated by the Secretary of Finance and prior to the release of
such articles from customs' custody, based on the import invoice value thereof, certified to as correct by the
Philippine Consul at the port of origin if there is any, including freight, postage, insurance, commission, customs
duty, and all similar charges, plus one hundred per centum of such total value in the case of articles enumerated in
section one hundred and eighty-four; fifty per centum of such total value in case of articles enumerated in section
one hundred and eighty-five; and twenty five per centum in the case of articles enumerated in section one hundred
and eighty-six. The tax imposed in this section shall not apply to articles to be used by the importer himself in the
manufacture or preparation of articles subject to specific tax or those for consignment abroad and are to form part
thereof.
"In the case of tax-free articles brought or imported into the Philippines by persons, entities or agencies exempt from
tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or
entities, the purchasers shall be considered the importers thereof. The tax due on such articles shall constitute a lien
on the article itself superior to all other charges of liens, irrespective of the possessor thereof."
Section 6. Section one hundred eighty-four of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 184. Percentage tax on sales of jewelry, automobiles, toilet preparations, and others. There shall be levied,
assessed, and collected once only on every original sale, barter, exchange, or similar transaction for nominal or
valuable considerations intended to transfer ownership of, or title to, the articles herein below enumerated a tax
equivalent to fifty per centum of the gross value in money of the articles so sold, bartered, exchanged, or transferred,
such tax to be paid by the manufacturer or producer: Provided, That where the articles enumerated hereinbelow are
manufactured out of materials subject to tax under this section, the total cost of such materials, as duly established,
shall be deductible from the gross selling price or gross value in money of such manufactured articles:
"(a) Automobile chassis and bodies, the selling price of which does not exceed seven thousand pesos: Provided,
That where the selling price of an automobile exceeds seven thousand pesos but does not exceed ten thousand pesos
the same shall be taxed at the rate of seventy-five per centum of such selling price: And provided, further, That
where the selling price of an automobile exceeds ten thousand pesos the same shall be taxed at the rate of one
hundred per centum of such ceiling price. A sale of automobile shall, for the purpose of this section, be considered
to be a sale of the chassis and of the body together with parts and accessories with which the same are usually
equipped. Provided, however, That parts and accessories of automobiles imported as replacements or as completely
knocked down part for the assembly of automobiles shall be subject to tax under section one hundred and eighty-six:
And provided, further, That the total cost of such materials or parts on which tax has already been paid under section
one hundred and eighty-six, as duly established, shall be deductible from the gross selling price or gross value in
money of the assembled or manufactured articles. The term "automobile" as used herein shall not include motor
vehicles classified as trucks.
"(b) All articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and
semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious
metals or imitations thereof or ivory (not including surgical instruments, silver-plated wares, frames or mountings
for spectacles or eyeglasses and dental gold or gold alloys and other precious metals used in filling, mounting or
fitting of the teeth); opera glasses, and lorgnettes. The term "precious metals" shall include platinum, gold, silver,
and other metals of similar or greater value. The term "imitations thereof" shall include platings and alloys of such
metals.
"(c) Perfumes, essences, extracts, toilet waters, cosmetics, petroleum jellies, hair oils, pomades, hair dressings,
hair restoratives, hair dyes, aromatic cachous, toilet powders, and any similar substance, article, or preparations, by
whatsoever name known or distinguished; and any of the above which are used or applied or intended to be used or
applied for toilet purposes; except tooth and mouth washes, dentrifices, tooth paste; and talcum or medicated toilet
powders.
"(d) Dice and mahjong sets;
"(e) Beauty parlor equipment and accessories; and
"(f) Polo mallets and balls; golf bags, clubs and balls; and chess and checker boards and pieces.
"Any part or accessory of the above-mentioned articles shall be taxed at the same rate as the finished articles."
Section 7. Section one hundred eighty-five of Commonwealth Act Numbered Four hundred eighty-six, as amended,
"Sec. 185. Percentage tax on sales of sporting goods, refrigerators, and others. There shall be levied, assessed, and
collected once only on every original sale, barter, exchange, or similar transaction intended to transfer ownership of,
or title to, the articles herein below enumerated, a tax equivalent to thirty per centum of the gross selling price or
gross value in money of the articles so sold, bartered, exchanged or transferred, such tax to be paid by the
manufacturer or producer: Provided, That where the articles enumerated herein below are manufactured out of
materials subject to tax under this section, the total cost of such materials, as duly established, shall be deductible
from the gross selling price or gross value in money of such manufactured articles:
"(a) Luggage, trunks, valises, traveling bags, suitcases, satchels, overnight bags, hat boxes for use by travelers,
beach bags, bathing suit bags, brief cases made of leather or imitation leather, and salesmen's sample and display
cases; purses, handbags, pocketbooks, wallets, billfolds, and cards, pass, and key cases; toilet cases and other cases,
bags, and kits (without regard to size, shape, construction, or material from which made) for use in carrying toilet
articles or articles of wearing apparel;
"(b) Watches and clocks and cases and movements therefor;
"(c) Fishing roads and reels;
"(d) Articles of which celluloid is the competent material of chief value;
"(e) Refrigerators of all types;
"(f) Beverage coolers, ice cream cabinets, water coolers, food and beverage storage cabinets, ice making
machines, and mild cooler cabinets, each such article having or being primarily designed for use with, a mechanical
refrigerating unit operated by electricity, gas, kerosene, or other means;
"(g) Pianos; phonographs; combination radio and phonograph sets; television sets; combination radio and
television sets; phonograph records (except those used for educational purposes); juke boxes, gramophones and
similar articles for reproducing music;
"(h) Firearms and cartridges or other forms of ammunition: Provided, however, That no tax shall be collected on
.22-caliber firearms and cartridges as well as other forms of ammunition sold and delivered directly to the Armed
Forces of the Philippines or to any government instrumentality or agency as well as to any organization and persons
engaged in maintaining peace and order for their actual use or issue;
"(i) Electric fans and air circulators (except those specially adopted for industrial use); electric, gas or oil water
heaters; electric flat irons, electric, gas or oil appliances of the type used for cooking, warming, or keeping warm
food or beverage for consumption on the premises; electric mixers, whippers, and juicers; and household type
electric vacuum cleaners;
"(j) Unexposed photographic films (including motion picture films but not including X-ray films), photographic
plates and sensitized paper; photographic apparatus and equipment, and any apparatus or equipment designed
especially for use in the taking of photographs or motion picture or in the developing, printing, or enlarging of
photographs or motion picture films; and photostatic and/or contact copying machines and any similar machines;
"(k) Neon-tube signs, electric signs, and electric advertising devices;
"(l) Washing machines of all types;
"(m) Air-conditioning units;
"(n) Mechanical lighters;
"(o) Upholstered furniture (except rattan); tables, desks, chairs, showcases, bookcases, lockers, and cabinets
(other than filing cabinets) of which wood, rattan, or bamboo is not the competent material of chief value, but not
including iron or steel chairs and tables costing not more than six pesos each and medical or dental equipment or
apparatus;
"(p) Textiles, wholly or in chief value of silk, wool, linen or nylon or other synthetic chemical fabrics; wool and
silk hats; and furs and manufactures thereof;
"(q) Fountain pens the gross selling price of which exceeds fifteen pesos: Provided, That if their selling price
does not exceed fifteen pesos, they shall be taxed at the rate prescribed in section one hundred and eighty-six hereof
;
"(r) Toys and playthings of all sorts (without regard to material from which made), except those locally
manufactured;
"Any part or accessory of the abovementioned articles shall be taxed at the same rate as the finished articles."
Section 8. Section one hundred eighty-six of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 186. Percentage tax on sales of other articles. There shall be levied, assessed and collected once only on every
original sale, barter, exchange and similar transaction either for nominal or valuable considerations, intended to
transfer ownership of, or title to, the articles not enumerated in sections one hundred and eighty-four and one
hundred and eighty-five a tax equivalent to seven per centum of the gross selling price or gross value in money of
the articles so sold, bartered, exchanged, or transferred, such tax to be paid by the manufacturer or producer:
Provided, That where the articles subject to tax under this section are manufactured out of materials likewise subject
to tax under this section and section one hundred and eighty-nine, the total cost of such materials, as duly
established, shall be deductible from the gross selling price or gross value in money of such manufactured articles:
And provided, further, That with respect to fish and its by-products when sold, bartered, or exchanged by the
fisherman or fishing operator whether in their original state or not, a tax equivalent to five per centum only of the
selling price or gross value in money shall be levied, assessed, and collected.
"In the case of operators or proprietors of sawmills, who buy logs for the purpose of sawing and/or cutting them into
lumber of standard sizes, the tax prescribed in this section shall be computed on thirty-three and one-third per
centum of the gross cost of logs purchased during any given quarter intended for manufacture. Operators or
proprietors of sawmills entitled to the privilege of paying the tax on thirty-three and one-third per centum of the
gross cost of the logs purchased, including freight, insurance, and similar charges incurred up to the delivery to mill
site, by them shall keep a complete record of their transactions, especially their purchase of logs together with the
corresponding vouchers, such as official and auxiliary invoices, or the commercial invoices of the products from
whom they purchased the logs, in cases where the logs purchased constitute merely a portion of the logs covered by
an official invoice, in which commercial invoices the assessment numbers of the official invoices covering the logs
and the names and addresses of the vendors shall be indicated. They shall also keep a complete record of lumber
purchased by them for resale."
Section 9. Section one hundred eighty-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 188. Transactions and persons not subject to percentage tax. In computing the tax imposed in sections one
hundred eighty-four, one hundred eighty-five, and one hundred eighty-six, transactions in the following
commodities shall be excluded:
"(a) Articles subject to tax under Title IV of this Code.
"(b) Agricultural products and the ordinary salt in their original form when sold, bartered, or exchanged by the
producer or owner of the land where produced. The term "agricultural products" as used herein shall not include
cultured fish and other products raised or produced in fishponds, and those which have undergone the process of
manufacturing as defined in section one hundred ninety-four (x) of this Code.
"(c) Minerals and mineral products when sold, bartered, or exchanged by the lessee, concessionaire, or owner of
the mineral land from which removed.
"(d) Articles subject to tax under section one hundred eighty-nine of this Code.
"(e) Articles shipped or exported abroad by the manufacturer or producer, irrespective of any shipping
arrangement that may be agreed upon which may influence or determine the transfer of ownership of the articles so
exported.
"The following shall be exempt from the percentage taxes imposed in sections one hundred eighty-four, one hundred
eighty-five, and one hundred eighty-six;
"(a) Persons whose gross quarterly sales or receipts do not exceed five hundred pesos.
"(b) All persons engaged in public market places exclusively in the sale at retail of domestic meat, fruits,
vegetables, game, poultry, fish and other similar domestic food products.
"(c) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail
of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in
trade in any one day does not reach a retail value of one hundred pesos."
"(d) Producers of commodities of all classes working in their own homes, consisting of parents and children
living as one family, when the value of each day's production by each person capable of working is not in excess of
five pesos.
"(e) Persons importing articles under the contract for the exclusive use of the Armed Forces of the Philippines."
Section 10. Section one hundred eighty-nine of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 189. Percentage tax upon proprietors or operators of rope factories, sugar centrals, rice mills, coconut oil mills,
corn mills, and desiccated coconut factories. Proprietors or operators of rope factories, sugar centrals, rice mills,
coconut oil mills, corn mills and desiccated coconut factories shall pay a tax equivalent to two per centum of the
gross value in money of all the rope, sugar, rice, coconut oil, ground or milled corn, and desiccated coconut
manufactured or milled by them, including the by-products of the raw materials from which said articles are
produced or manufactured, such tax to be based on the actual selling price or market value of these articles at the
time they leave the factory or mill warehouse: Provided, however, That this tax shall not apply to coconut oil, copra
by-products and desiccated coconuts shall be removed for exportation and are actually exported without returning to
the Philippines, whether so exported in their original state, or as an ingredient or part of any manufactured article or
product.
"A proprietor or operator of a refined sugar or coconut oil factory shall be subject to the tax imposed by this section
but shall be permitted to deduct from the actual selling price or market value of the refined sugar or coconut oil the
total cost, as duly established, of the raw sugar or crude oil, as the case may be, upon which the tax under this
section has been previously paid.
"Where articles are manufactured out of materials subject to tax under this section, the total cost thereof, as duly
established, shall be deductible from the gross selling price or gross value in money of the manufactured articles."
Section 11. Section one hundred ninety of Commonwealth Act Numbered Four hundred sixty-six as amended, is
"Sec. 190. Compensating tax. All persons residing or doing business in the Philippines, who purchase or receive
from without the Philippines any commodities, goods, wares, or merchandise, excepting those subject to specific
taxes under Title IV of this Code, shall pay on the total value thereof at the time they are received by such persons,
including freight, postage, insurance, commission and all similar charges, a compensating tax equivalent to the
percentage taxes imposed under this Title on original transactions effected by merchants, importers, or
manufacturers, such tax to be paid before the withdrawal or removal of said commodities, goods, wares, or
merchandise from the customhouse or the post office: Provided, however, That merchants, importers, and
manufacturers, who are subject to tax under sections one hundred eighty-four, one hundred eighty-five, one hundred
eighty-six, or one hundred eighty-nine of this Title, shall not be required to pay the tax herein imposed where such
commodities, goods, wares, or merchandise purchased or received by them from without the Philippines are to be
sold, resold, bartered, or exchanged or are to be used in the manufacture or preparation of articles for sale, barter, or
exchange and are to form part thereof: And provided, further, That the tax imposed in this section shall not apply to
articles to be used by the importer himself in the manufacture or preparation of articles subject to specific tax or
those for consignment abroad and are to form part thereof. If any article withdrawn from the customhouse or the
post office without the payment of the compensating tax is subsequently used by the importer for other purposes,
corresponding entry should be made in the books of accounts, if any are kept, or a written notice thereof sent to the
Collector of Internal Revenue and payment of the corresponding compensating tax made within ten days from the
date of such entry or notice. If the tax is not paid within such period, the amount of the tax shall be increased by
twenty-five per centum, the increment to form part of the tax.
"The tax herein imposed shall not be assessed or collected on any single shipment consigned to any single person
when the total value thereof does not exceed one hundred pesos. Goods brought in by residents returning from
abroad, the value of which does not exceed five hundred pesos, are exempt from this tax.
"In the case of tax-free articles brought or imported into the Philippines by persons, entities or agencies exempt from
tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or
entities, the purchasers or recipients shall be considered the importers thereof. The tax due on such articles shall
constitute a lien on the article itself superior to all other charges or liens, irrespective of the possessor thereof."
Section 12. Section one hundred ninety-one of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 191. Percentage tax on road, building, irrigation, artesian well, waterworks, and other construction work
contractors; proprietors or operators of dockyards, and others. Road, building, irrigation, artesian well, waterworks,
and other construction work contractors; filling contractors; demolition and salvage work contractors; arrastre
contractors; persons engaged in the installation of gas or electric light, heat, or power; persons selling water, light,
heat, or power, except those paying a franchise tax; proprietors or operators of dockyards, mine drilling apparatus,
smelting plants, engraving plants, plating establishments, plastic lamination establishments, vulcanizing and
recapping establishments; establishments for washing and/or greasing of motor vehicles, battery charging, planning
or surfacing and recutting of lumber; sawmills under contract to saw and/or cut logs belonging to others; dry-
cleaning or dyeing establishments, steam laundries, laundries using washing machines; photographic studios,
telephone or telegraph lines or exchanges, broadcasting or wireless stations; funeral parlors; shops for the
construction or repair of bicycles or vehicles of any kind, mechanical devices, instruments, apparatus, or furniture of
any kind, shoe repairing by machine or any mechanical contrivance, and tailor shops, beauty parlors, dressmakers,
milliners, hatters, keepers of hotels, lodging houses, stevedores, warehousemen; plumbers; smiths; house or sign
painters; lithographers, publishers, except those engaged in the publication or printing and publication of any
newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscription and
sale, and which is not devoted principally to the publication of advertisements; printers and bookbinders, business
agents and other independent contractors, shall pay a tax equivalent to three per centum of their gross receipts.
"Keepers of restaurants, refreshment parlors and other eating places, and caterers, shall pay a tax of three per centum
of their gross receipts. Keepers of bars and cafes where wines or liquors are served shall pay a tax of seven per
centum of their gross receipts: Provided, however, That two sets of sales or commercial invoices or receipts serially
numbered in duplicate shall be separately prepared and issued, one for each sale of food or refreshment served and
another for each sale of wine or liquor served, the originals of which shall be issued to the purchaser or customer.
Where such establishments are maintained within the premises or compound of a race track or jai-alai or are
accessible to patrons of such race tracks or jai-alai by means of a connecting door or passage, the keepers of such
establishments shall pay a tax of twenty per centum of their gross receipts. Where the establishment is maintained
within the premises of a cabaret or night club, or is accessible to patrons thereof by means of a connecting door or
passage, the keeper of the establishment shall pay a tax of ten per centum of the gross receipts."
Section 13. Sections one hundred ninety-three, one hundred ninety-six, and two hundred one of Commonwealth Act
Numbered Four hundred sixty-six, as amended, are hereby repealed.
Section 14. The first paragraph and subsection (s) of section one hundred ninety-four of Commonwealth Act
Numbered Four hundred sixty-six, as amended, are hereby further amended to read as follows:
"Sec. 194. Words and phrases defined. In applying the provisions of this title, words and phrases shall be taken in
the sense and extension indicated below:
"(s) "Real estate broker" includes any person, other than a real estate salesman as hereinafter defined, who for
another, and for a compensation or in the expectation or promise of receiving compensation, (1) sells or offers for
sale, buys or offers to buy, lists, or solicits for prospective purchasers, or negotiates the purchase, sale or exchange
of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates
the sale, purchase or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements
thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a
stated salary, on commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels. "Real estate
salesman" means any natural person regularly employed by a real estate broker to perform in behalf of such broker
any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall
constitute the person performing or attempting to perform same a real estate broker. But the foregoing definitions do
not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where
such acts are performed in the regular course of or as an incident to the management of such property; nor shall they
apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final
consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to
any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any
court; nor to a trustee selling under a deed of trust. "Real estate dealer" includes any person engaged in the business
of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time
dealer in real estate or as an owner of rental property or properties rented or offered to rent for an aggregate amount
of three thousand pesos or more a year: Provided, however, That any person receiving an annual income of four
thousand pesos or more from buying, selling, exchanging, leasing, or renting property on his own account as
principal or as an owner of real property or properties shall be considered as engaged in business as real estate
dealer: And provided, further, That an owner of sugar lands subject to tax under Commonwealth Act Numbered Five
hundred and sixty-seven shall not be considered as a real estate dealer under this definition."
Section 15. Section one hundred ninety-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended,
"Sec. 198. Continuation of business of deceased person. When any individual paying a business tax dies and the
same business is continued by the person or persons interested in his estate, no additional payment shall be required
for the residue of the term for which the tax was paid: Provided, however, That the person or persons interested in
the estate should within thirty days from the death of the decedent submit to the Bureau of Internal Revenue or the
regional or provincial revenue office inventories of goods or stocks had at the time of such death.
"The requirement under this section shall also be applicable in the case of transfer of ownership or change of name
of the business establishment."
Section 16. Section two hundred of Commonwealth Act Numbered Four hundred sixty-six, as amended, is hereby
further amended to read as follows:
"Sec. 200. Revocation of privilege. When a person doing business under the provisions of this Title was as a
wholesale or retail liquor dealer, retail vino dealer, wholesale or retail fermented liquors dealer, or as a peddler of
tobacco or liquor, is abusing his privilege to the injury of the public morals or peace, or when a place where any
such business is established has been or is conducted in a disorderly or unlawful manner, or is a nuisance, or is
permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the Collector of Internal
Revenue may, after due investigation, and with the approval of the Department Head, revoke such privilege, subject
to appeal to the President of the Philippines whose action on the appeal shall be final. Such revocation shall operate
to forfeit all sums which may have been paid in respect of said privilege and to prohibit the sale, by the person
whose privilege is so revoked, of liquor or tobacco for a term which may be fixed in said order."
Section 17. Section two hundred three of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 203. Registration of name or style with provincial revenue agent or provincial treasurer. Every person engaged
in any business or occupation on which a privilege tax is imposed by law shall, on or before the commencement of
his business or occupation, register with the provincial revenue agent or with the provincial treasurer, in case no
provincial revenue agent is assigned to the province, within ten days after securing his privilege tax receipt, his
name or style, place of residence, business or occupation, and the place where such business or occupation is carried
on. In case of a firm, the names and residence of the various persons constituting the same shall also be registered."
Section 18. Section two hundred four of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 204. Persons subject to tax, to issue sales invoices or receipts. All persons subject to an internal revenue tax,
shall, for each sale or transfer of merchandise or for services rendered valued at two pesos or more, prepare and
issue sales or commercial invoices or receipts serially numbered in duplicate, showing, among other things, their
names, or styles, if any, and business addresses: Provided, That in case of sales, receipts or transfers in the amount
of fifty pesos or more, the invoices or receipts shall further show the name, or style, if any, and business address of
the purchaser, customer or client. The original of each sales invoice or receipts shall be issued to the purchaser,
customer, or client who, if engaged in any taxable business, shall keep and preserve the same in his place of business
for a period of five years from the date of the invoice or receipt, the duplicate to be kept and preserved by the
persons subject to tax, also in his place of business for a like period: Provided, That persons subject to tax, whose
gross sales, earnings or receipts during the last preceding year exceed twenty thousand pesos shall, for each sale or
transaction, issue an invoice or receipt, irrespective of the value of the article sold or service rendered.
"The Collector of Internal Revenue may, in meritorious cases, exempt any person subject to an internal revenue tax,
from compliance with the provisions of this section."
Section 19. Section two hundred eight of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 208. Unlawful pursuit of business or occupation. Any person who distills, rectifies, repacks, compounds, or
manufactures any article subject to a specific tax, without having paid the privilege tax therefor as required by law,
or who aids or abets in the conduct of illicit distilling, rectifying, repacking, compounding, or illicit manufacture of
any article subject to a specific tax shall, in addition to being liable for the payment of such tax, be punished by a
fine in a sum not less than two thousand pesos nor more than ten thousand pesos and by imprisonment for a term of
not less than six months nor more than six years; and all articles distilled, rectified, repacked, compounded or
manufactured, and all personal property found at the distillery, repacking, rectifying, compounding, or
manufacturing establishment or in any building, room, yard, or enclosure connected therewith and used with or
constituting a part of the premises on which the distilling, repacking, rectifying, compounding, or manufacturing of
said article is carried on, and all the right, title, and interest of such person in the lot or tract of land in which such
distillery, repacking, rectifying, compounding, or manufacturing establishment is situated, and all the right, title and
interest therein of every person who knowingly or with negligence has suffered or permitted the business of a
distiller, repacker, rectifier, compounder or manufacturer of any article subject to a specific tax to be there carried on
or has connived at the same, shall be forfeited.
"In case of reincidence, the offender under the first paragraph hereof shall be punished by a fine of not less than two
thousand pesos nor more than fifteen thousand pesos or by imprisonment of not less than two years nor more than
twelve years or both.
"Any person who carries on any other business, or pursues any calling for which a fixed privilege tax is imposed
without paying such tax as required by law or who aids or abets in the conduct of such business, shall, in addition to
being liable to the payment of such tax, be punished by a fine in a sum of not exceeding one thousand pesos or by
imprisonment for a term not exceeding six months or both."
Section 20. Section two hundred nine of Commonwealth Act Numbered Four hundred sixty-six, as amended, is
"Sec. 209. Failure to make return of receipts, sales receipts, or gross value of output removed, or pay the tax due
thereon. Any person who, being required under this Title to make a return of the amount of his receipts, sales,
business, or gross value of output actually removed, or pay the tax due thereon, shall fail or neglect to make such
return or pay such tax within the time required, shall be punished by a fine not exceeding five thousand pesos and by
imprisonment for a term not exceeding one year.
"Any such person who shall make a false or fraudulent return shall, besides being liable to the surcharge prescribed
in section one hundred eighty-three of this Title, be punished by a fine of not less than two thousand pesos nor more
than ten thousand pesos and by imprisonment of not less than six months but not more than six years."
#19 REPUBLIC ACT NO. 1082
REPUBLIC ACT NO. 1082 - AN ACT STRENGTHENING HEALTH AND DENTAL SERVICES IN THE
RURAL AREAS, AND PROVIDING FUNDS THEREFOR
Section 1. Nomenclature. — The District Health Officers shall henceforth be called Provincial Health Officers,
and the Presidents of Sanitary Divisions, Municipal Maternity and Charity Clinic Physicians and Heads of Units of
the Rural Health Units (FOA/PHILCUSA) of the Bureau of Health shall henceforth be named Municipal Health
Officers.cralaw
Sec. 2. (a) There shall be in each province a Provincial Health Officer, and in each congressional district, a Public
Health Dentist: Provided, however, That a congressional district having a population of over one hundred fifty
thousand shall have an additional Public Health Dentist. The existing charity dentists under the Bureau of Hospitals
financed by the Sweepstakesd and national fund and the dentists under the Bureau of Health shall constitute of the
nucleus for the dental service in the one hundred and two Congressional Districts: And, provided, further, That the
positions of Public Health Dentists shall be created immediately upon the approval of this Act so that each
congressional district shall have one dentist.
(b) There shall be created rural health units of two classes: one of category one or senior rural health unit
consisting of one municipal health officer as head of the unit, one public health nurse, one mid-wife and one sanitary
inspector; another of category two or junior rural health unit consisting of one physician or public health nurse as
head of the unit and one midwife or sanitary inspector. Each municipality or group of municipal districts having a
population of not less than five thousand shall have a rural health unit of category one: Provided, however, that a
municipality with more than thirty-five thousand inhabitants shall have an additional rural health unit of category
two. If the public service so demands, the Director of Health, upon approval of the Secretary of the Department of
Health, can regroup neighboring barrios and assign to each group a rural health unit of whatever category the
circumstances warrant.cralaw
(c) To take care of the distribution of drugs and medicines for the use in the rural areas, there shall be created four
positions of pharmacists to be detained in the central office of the Bureau of Health. These pharmacists may, from
time to time, be assigned to the provinces as conditions warrant.cralaw
Sec. 3. The existing Presidents of Sanitary Divisions, Municipal Maternity and Charity Clinic Physicians, and
Heads of the Units of the Rural Health Units (FOA/ PHILCUSA) of the Bureau of Health shall be the Municipal
Health Officers to head the rural health units and shall remain in their present stations as municipal health officers
thereat until their places of assignment are fixed by the Secretary of Health upon the recommendation of the
Director of Health: Provided, however, That the additional rural health units required in section two (b) of this Act
shall be established in four years from the effectivity of this Act.cralaw
Sec. 4. The minimum and maximum rates of annual salaries for the positions created in this Act shall be as
follows:
Position Salary Range

(per annum)
Municipal Health Officer P3,000.00 -P4,200.00
Public Health Dentist 2,400.00 - 3,120.00
Public Health Nurse 2,400.00 - 2,580.00
Midwife 1,440.00 - 1,880.00
Provincial Sanitary Inspector 1,440.00 - 1,560.00
Pharmacist 2,440.00 - 3,120.00
Provided, however, That the Public Health Nurse in this Act shall have no cash allowance granted public health
nurses in lieu of quarters, subsistence, and laundry in accordance with the provisions of Republic Act Numbered Six
hundred forty-nine. The salaries of Provincial Health Officers shall be that fixed in Republic Act Numbered Six
hundred seventy-five for District Health Officers.cralaw
Sec. 5. The duties of the Provincial Health Officers shall be the same as those enumerated in section nine hundred
eighty of the Revised Administrative Code for District Health Officers, while the duties of the Municipal Health
Officers shall be the same as those enumerated in section one thousand six of said Code for Presidents of Sanitary
Divisions in addition to those provided for in Commonwealth Act Numbered Seven hundred four, as amended by
Republic Act Numbered One hundred eighty-five, for Maternity and Charity Clinic Physicians.cralaw
Sec. 6. The Secretary of Health, upon the recommendation of the Director of Health, shall promulgate rules and
regulations governing the duties, functions, and distribution on the public health nurses, midwives, sanitary
inspectors, and public health dentists with a view to intensify the public health services and public sanitation work in
the rural areas.cralaw
Sec. 7. In the event that the Health Fund created under section one thousand twelve of the Revised Administrative
Code is not sufficient to cover the salaries of the personnel created under the Act who are paid regularly from said
fund, the balance shall be taken from the fund hereinafter provided.
Sec. 8. To carry out the purposes of this Act the sum of four million pesos or so much thereof as may be necessary
is hereby appropriated out of any fund in the National Treasury not otherwise appropriated: Provided, That the
amount of not less than seven hundred thousand
pesos shall be for the purchase of medical and dental supplies for the use in the rural areas, and the sum of three
hundred thousand pesos for the purchase of medical and dental equipment and instruments. The amount of four
million pesos herein appropriated is for the fiscal year nineteen hundred and fifty-four to nineteen hundred and fifty-
five; And provided, further, That one million pesos shall be appropriated thereafter in addition to the total
appropriation of the preceding year for the establishment of additional rural health units each year to complete the
one thousand three hundred rural health units envisioned in this program; and additional Public Health Dentists to
complete the goal of one hundred sixty- two Public Health Dentist.cralaw
Sec. 9. The Office of the Section of Municipal Maternity and Charity Clinics of the Bureau of Hospitals, its
personnel, equipment, supplies, records, and appropriation shall, upon the approval and operation of this Act, be
transferred to the Bureau of Health.cralaw
Section 10. All laws, administrative orders, executive orders, and regulations, or parts thereof inconsistent with
any of the provisions of this Act are hereby repealed.cralaw

AN ACT ESTABLISHING THE PHILIPPINE MEDICAL CARE PLAN AND CREATING THE PHILIPPINE
MEDICAL CARE COMMISSION, PRESCRIBING ITS DUTIES, POWERS AND FUNCTIONS, AND
APPROPRIATING FUNDS THEREFOR.
Section 1. Short Title. This Act shall be known as the "Philippine Medical Care Act of 1969."
Section 2. Declaration of Policy. It is hereby declared to be the policy of the Republic of the Philippines to gradually
provide total medical service for our people by adopting and implementing a comprehensive and coordinated
medical care program based on accepted concepts of health care, namely:
(a) There shall be total coverage of medical services according to the needs of patients;
(b) There shall be coordination and cooperation in the use of all medical facilities of both the government and the
private sector; and
(c) The freedom of choice of physicians and hospitals and the family doctor-patient relationship shall be preserved.
Section 3. Purposes and Objectives. The main purposes and objectives of this Act are:
(a) Extension of medical care to all residents in an evolutionary way within our economic means and capability as a
nation;
(b) Providing the people of the country a practical means of helping themselves pay for adequate medical care; and
(c) To establish a Medical Care Commission.
Section 4. Philippine Medical Care Commission. To carry out the above purposes and objectives, the Philippine
Medical Care Commission, hereinafter referred to as the "Commission", is hereby created to be composed of nine
(9) members, namely: (1) the Chairman; (2) the Administrator of the Commission as Vice-Chairman; (3) The
Administrator of the Social Security System; (4) The General Manager of the Government Service Insurance
System; (5) The President or the duly designated representative of the Philippine Medical Association; (6) The
President or the duly designated representative of the Philippine Hospital Association; (7) The Secretary of Health
or the Director of Medical Services if designated by the former; and (8) two members, one of whom shall preferably
be a duly registered physician with at least ten years private practice, representing the private sector.
The Chairman, the Administrator and the two members from the private sector shall be appointed by the President of
the Philippines with the consent of the Commission on Appointments to serve for a term of six (6) years.
Section 5. Functions, Powers and Duties of the Commission. The Commission shall have the following functions
and powers:
(a) To formulate policies, administer and implement the Medical Care Plan, hereinafter provided;
(b) To organize its offices, fix the compensation of, and appoint such personnel as may be deemed necessary in
accordance with Civil Service rules and regulations: Provided, That the plantilla of the Commission shall be
included in the Appropriations Act for the next fiscal year, and yearly thereafter: Provided, further, That the
respective Community Health funds of the provinces, cities and municipalities shall not be used for payment of
salaries of the employees of the Commission;
(c) To establish the provincial, city and municipal Medical Care Councils;
(d) To authorize actuarial studies for the purpose of determining and fixing, from time to time, the contributions
necessary and the extent and scope of benefits of the beneficiaries of the Plan as its resources may permit in order to
ensure adequate financing and disbursement of funds to all participants of the Plan;
(e) To set up the requisites and procedures for the registration of beneficiaries under this Act;
(f) To devise control measures to prevent abuses of the Plan;

(g) To provide from its funds the necessary amount for the Provincial Medical Care Council, the City Medical Care
Council, and the Municipal Medical Care Council to carry out their respective functions under the Plan;
(h) To be empowered to withhold, withdraw or suspend medical care benefits from any one who refuses to pay his
contribution as provided herein except in emergency cases;
(i) To promulgate such supplementary rules and regulations as may be necessary to implement the provisions of this
Act;
(j) To submit to the President, and to each House of Congress of the Republic of the Philippines annually within the
first ten days of each regular session, a report covering its activities in the administration and enforcement of this
Act during the preceding fiscal year; and
(k) Generally to exercise all powers necessary to attain the purposes and objectives for which the Commission is
organized.
Section 6. Board Meetings. Regular meetings of the Commission shall be held once a week. Special meetings not to
exceed four sessions a month may be held at the discretion of the Chairman or at the written request of the majority
of the members of the Commission. The presence of five members of the Commission shall constitute a quorum.
Members of the Commission who are government officials shall serve without additional compensation, but may be
allowed traveling and other necessary expenses. Members who are not government officials shall receive a per diem
of fifty pesos for each session actually attended by them. The Commission shall fix the compensation of, and
appoint its secretary.
Section 7. The Chairman of the Commission. The Chairman shall be a reputable member of the medical profession
with at least twelve years of experience in medical practice and with proven executive ability in business or medical
undertakings. He shall hold office on a full time basis and shall receive a compensation of at least thirty thousand
pesos per annum. He shall be entitled to commutable traveling and representation expenses not to exceed six
thousand pesos per annum. He shall preside at all meetings of the Commission and shall exercise such other duties
as will achieve the purposes and objectives of this Act.
Section 8. Administrator of the Commission. The Commission shall have under its general supervision an
Administrator, who shall serve as its Chief Executive Officer. He shall hold office on a full-time basis for a term of
six (6) years and may not be removed except for cause. The Administrator shall be a duly registered physician with
at least ten years experience in practice, who has proven executive ability and experience in business or medical
undertakings. He shall be appointed by the President of the Philippines with the consent of the Commission on
Appointments and shall receive a minimum compensation of P24,000.00 per annum and such other privileges as
may be fixed by the Commission. All travel and other representation expenses shall not be more than six thousand
pesos per annum. No other allowances and/or representation expenses under any denomination shall be allowed.
Section 9. The Philippine Medical Care Plan. The Philippine Medical Care plan shall consist of two basic programs,
namely:
(a) Program I For the members of the SSS and GSIS; and
(b) Program II For those not covered in program I.
Beneficiaries under Program I shall be entitled to medical care benefits specifically provided for in subsequent
sections of this Act.
The Commission shall, within three years after the effectivity of this Act, formulate an integrated program for the
proper implementation of program II as envisioned in this Act. Likewise, it shall, within the same period,
recommend to Congress who shall be entitled to Medical Care benefits under Program II and the amount of
contributions they shall make.
PROGRAM I
Section 10. Medical Care for SSS and GSIS Members. The SSS and the GSIS shall set up their respective medical
care funds and shall administer the same in accordance with the following provisions of this Act, and the policies
and implementing rules and regulations promulgated by the Commission.
Within five years from the approval of this Act, the SSS and the GSIS shall, with the approval of the Commission,
respectively adopt a supplementary plan designed to take over the medical care needs of the legal dependents of
their members from Program I for which the SSS and the GSIS may require additional premiums.
Section 11. Compulsory Coverage. Coverage under this Act shall be compulsory and automatic upon all employees
entitled under Section 35 of this Act: Provided, That in the case of an employee who is both covered by the SSS and
GSIS, only his employment with the latter shall be considered for purposes of his coverage.
Section 12. Effect of Separation from Employment. Subject to such rules, regulations and/or conditions as the SSS
or GSIS may prescribe, an employee who is no longer obliged to contribute under Section 22 hereof by separation
from employment, may elect to continue paying contributions representing the contribution of the employer as well
as that of the employee only within sixty days following the date of such separation: Provided, That an employee
shall be entitled to the benefits under this Act if he has satisfied the contribution requirements specified in Section
21 of this Act.
Section 13. Hospitalization Expense Benefit. Under such rules, regulations and/or conditions as the SSS and GSIS
may prescribe, subject to the approval of the Commission, an employee who is confined in a hospital on account of
sickness or bodily injury requiring hospitalization, shall be entitled to confinement not exceeding forty-five days
annually to:
(a) Room and board expense benefit for each day of confinement in a hospital not exceeding twelve pesos (P12.00)
a day; and
(b) Special charge expense benefit for charges necessary for the care of the employee, such as laboratory
examination fees, drugs, X-ray, operating room and the like, not to exceed one hundred fifty pesos (P150.00).
For drugs and medicines that maybe essential under this sub-section, the employee shall have the option to secure
the same from either the hospital pharmacy wherein he is confined or from any retail drug store of his own choice,
subject only to the rules and regulations or as provided for in Section 18 hereof.
Section 14. Surgical Expense Benefit. Under such rules, regulations, and/or conditions as the SSS or the GSIS may
prescribe, subject to the approval of the Commission, an employee who shall have undergone surgical procedure in a
hospital shall be entitled to a surgical expense benefit as may be determined by the SSS or GSIS, as the case may be,
taking into account the nature and complexity of the procedure: Provided, That the amount of benefit shall not
exceed fifty pesos for a minor operation, one hundred fifty pesos for a medium operation and three hundred fifty
pesos for a major operation.
Section 15. Medical Expense Benefit. Under such rules, regulations and/or conditions as the SSS or the GSIS may
prescribe, subject to the approval of the Commission, an employee who shall have received necessary professional
medical treatment by a medical practitioner while confined shall be entitled to a medical expense benefit of P5.00
for each daily visit: Provided, That the maximum benefit shall not exceed one hundred pesos for a single period of
confinement or for any one sickness or injury: Provided, further, That in determining the compensable daily visit
occasioned by any one sickness or injury not more than one visit for any one day shall be counted: Provided, finally,
That specialists who are properly certified by the Philippine Medical Association shall be entitled to collect ten
pesos for each daily visit.
Section 16. Free Choice of Hospital or Medical Practitioner. Any employee who becomes sick or is injured shall be
free to choose the hospital in which he will be confined and the medical practitioner by whom he will be treated.
Section 17. Notification of Illness, Confinement and Supervision. When an employee becomes sick or is injured and
confined in a hospital, his confinement as well as the nature of his sickness or injury shall be communicated by said
hospital to the SSS or GSIS, as the case may be. The SSS or GSIS may exercise supervision over the confined
employee and, at its expense, require him to be examined by a medical practitioner of his choice.
Section 18. Payment of Claims. Benefits provided under this Act shall be payable directly to the hospital, the
medical practitioner and the retail drug store, if any, under such rules, regulations and/or conditions as the SSS or
GSIS may prescribe, subject to the approval of the Commission: Provided, That when the charges and fees agreed
upon between the employee and the hospital and/or medical practitioner are in excess of the amount of the benefits
provided for under this Act, such employee shall be liable only for the payment of that portion of such fees and
charges as are in excess of the benefits payable under this Act.
Section 19. Limitation on the Right to Benefits.
(a) No employee shall be entitled to the benefits herein granted unless he shall have paid at least three monthly
contribution during the last twelve months prior to the first day of the single period of confinement: Provided, That
in case of sickness on which surgery may be deferred at the election of the employee in such cases as hermictomy,
hemorrhoidectomy, tonsillectomy, adenoidectomy and the like, the required monthly contributions paid immediately
prior to the operation shall be at least for twelve consecutive monthly installments: And, provided, further, That until
such time that such an employee is entitled to the benefits under Program I, he shall be covered by Program II;
(b) When the SSS or GSIS, as the case may be, has not been duly notified by the hospital in the manner prescribed
under Section 17 of this Act, no claim for any of the benefits of the Act shall be paid to the hospital concerned and
said hospital shall further pay to the medical practitioner damages equivalent to the benefits which said medical
practitioner would have received had there been due notification: Provided, That in no case may a claim for benefit
filed after the lapse of sixty days from the last day of confinement be paid;
(c) The SSS or GSIS may deny or reduce any benefits provided under Program I of this Act when an employee,
hospital or medial practitioner, as the case may be:
(1) Fails without good cause or legal ground to comply with the advice of the medical practitioner with respect to
hospitalization;
(2) Furnishes false or incorrect information concerning any matter required by this Act or the rules and regulations
of the SSS or the GSIS;
(3) Is guilty during his confinement or illness of gross negligence with regard to his health;
(4) Refuses to be examined by or fails to comply with the advice of the medical practitioner appointed for
supervision purposes by the SSS or GSIS; and
(5) Fails to comply with any provision of Program I of this Act or rules and regulations of the SSS or GSIS required
for entitlement to the benefits provided in this Act.
Section 20. Exclusion. The benefits granted under this Act shall not cover any expense for:
(a) Cosmetic surgery or treatment;
(b) Dental Service, except major dental surgery or operation which needs hospitalization;
(c) Optometric service or surgery;
(d) Services related to the case of psychiatric illness or of diseases traceable to such illness; and
(e) Services which are purely diagnostic.
Section 21. Rates of Contributions. For employees covered by the GSIS and the SSS, the initial monthly
contributions shall be in accordance with the following schedule:
Monthly Salary Wage or Earnings Covered Wage Employer's Contribution Employee's Contribution
Below - P49.99 P 25.00 P0.30 P0.30
P50.00 - 99.00 75.00 0.95 0.95
100.00 - 149.99 125.00 1.55 1.55
150.00 - 199.99 175.00 2.20 2.20
200.00 - 249.99 225.00 2.80 2.80
250.00 - over 300.00 3.75 3.75
Section 22. Collection of Employee's and Employer's Contribution.
(a) Within such time and manner as the SSS or GSIS may prescribe, the employer shall deduct and withhold from
his employee's monthly compensation the employee's contribution; and
(b) Within such time and manner as the SSS or GSIS may prescribe, but not beyond twenty days from the date due,
the employer shall remit directly to the GSIS or the SSS, as the case may be, his corresponding contributions
together with the employee's contribution. No employer shall deduct, directly or indirectly, from the compensation
of the covered employees or otherwise recover from them his own contributions in behalf of such employees:
Provided, That failure of the employer to remit to the GSIS or the SSS the corresponding employee's and employer's
contributions shall not be a reason for depriving the employee of the benefits of this Act.
Section 23. Health Insurance Fund. The Health Insurance Funds of the SSS and the GSIS are hereby created which
shall consist of all contributions and all accruals thereto and shall be kept separate and distinct from all other funds
paid to and collected by said agencies to be utilized for the purpose of meeting claims for benefits under this Act.
Section 24. Administration and Disbursement of Funds. Subject to Section 25 hereof, the Health Insurance Funds of
the SSS or GSIS shall be administered and disbursed in the same manner and under the same conditions,
requirements and safeguards as provided by Republic Act Numbered One thousand one hundred sixty-one, as
amended, and Commonwealth Act Numbered One hundred eighty-six, as amended, with regard to such other funds
as are thereunder being paid to or collected by the SSS and the GSIS, respectively: Provided, That they conform
with the policies, rules and regulations established by the Commission.
Section 25. Deposit of Contributions. All the contributions collected by and remitted to the GSIS and the SSS under
this Act shall, within thirty days of receipt be deposited in interest bearing government deposit banks doing business
in the Philippines, having an unimpaired paid-up capital and surplus equivalent to one million five hundred thousand
pesos or over.
Section 26. Records and Reports. The Philippine Medical Care Commission, the provincial, city and municipal
Medical Care Councils, the SSS and the GSIS shall keep and cause to be kept records of the operation of their
respective funds and of disbursement thereof, and all accounts or payments made out of said funds. They shall also
cause to be kept such records as may be required for the purpose of making actuarial valuations including such data
necessary in the computation of the rate of morbidity in the Philippines and any other information that may be useful
for the adjustment of benefits.
PROGRAM II
Section 27. Hospitalization, Out-Patient and Domiciliary Care. Subject to the provisions of Section 13 hereof, for
purposes of hospitalization under this Act, private hospitals and clinics duly licensed by the Bureau of Medical
Services shall set aside at least twenty percent (20%) of their total bed capacity as service beds to be subsidized at
the rate of P10.00 per bed per day to be paid by the month not later than the tenth day of the following month, from
any special fund appropriated for this purpose: Provided, That said service beds shall remain such only when
payments of these monthly subsidies do not become delinquent for more than three consecutive months.
Hospital loans shall be given priority by government financing institutions, especially in the rural areas where there
are no existing government or private hospitals, at a maximum rate of six percent (6%) per annum on a long-term
basis.
Until such time as the Commission can otherwise provide therefore, the major aspect of out-patient and domiciliary
care shall be carried out initially by existing government hospitals, rural health units and other government clinics.
Section 28. Registration and Contribution. To be entitled to the benefits under this Act, and subject to the regulations
and procedures for registration to be promulgated by the Commission, every resident shall be registered and issued a
medical care card upon payment to the respective provincial, city, or municipal treasurer concerned of the required
yearly assessments to be fixed by the Commission. The yearly assessments shall be payable on or before January 20
of each year to be collected by the City or Municipal Treasurer concerned, and shall respectively be held by them in
trust for the City Medical Care Council or the Municipal Medical Care Council, as agents of the latter.
Section 29. Provincial Medical Care Council. The Commission shall establish in each province a Provincial Medical
Care Council of seven (7) members, to be composed of: 1) the Provincial Health Officer; 2) the Provincial
Treasurer; 3) a representative of the Provincial Governor; 4) the duly designated representative of the component
society of the Philippine Medical Association; 5) a representative of the Philippine Hospital Association from one of
the private hospitals in the province if any, preferably a chief of a hospital; and 6) and 7) two (2) private citizens
from the province, one of whom shall be a duly registered physician, to be appointed by the Commission. The last
four (4) mentioned members shall be appointed for a term of four (4) years each, arranged on a staggered basis so
that only one is appointed annually, except the initial appointees who shall have terms of one, two, three, and four
years, respectively. The Council shall elect its Chairman and shall:
(a) Supervise the operation of the program on the municipal level;
(b) Insure homogenous distribution and maximum utilization of medical facilities within the province;
(c) Act as an adjudicatory body for the parties involve in claims for payment;
(d) Perform such other functions and duties as may be assigned to it by the Commission; and
(e) Hold in trust, through the Provincial Treasurer as Member of the Provincial Medical Care Council, Community
Mutual Health Funds of cities and municipalities as provided for under Section 32(b).
Section 30. City Medical Care Council. The Commission shall establish in each chartered city the City Medical Care
Council of seven (7) members, to be composed of 1) the City Health Officer; 2) the City Treasurer; 3) a
representative of the Mayor; 4) the duly designated representative of the component society of the Philippine
Medical Association; 5) a representative to be appointed by the Commission upon the recommendation of the
Philippine Hospital Association preferably from one of the City private hospitals; and 6) and 7) two (2) private
citizens from the City, one of whom shall be a duly registered physician to be appointed by the Commission. The
last four (4) mentioned member shall have terms of four (4) years each, arranged on a staggered basis so that only
one is appointed annually, except the initial appointees who shall have terms of one, two, three, and four years,
respectively. This Council shall elect its Chairman, shall administer the Community Mutual Health Fund, as
provided for in Section 32, and implement the rules and regulations set forth by the Commission. It shall disburse
funds for the payment of medical and hospital care for its members directly to the institutions or medical practitioner
concerned. Wherever it may be deemed expedient or necessary, the City Medical Care Council may set up a number
of Community Medical Care Councils to be composed of five (5) members chosen from representatives of the
community, civic, and government sectors. The latter shall assist the City Medical Care Council in the discharge of
its functions.
Section 31. Municipal Medical Care Council. The Commission shall establish in each municipality a Municipal
Medical Care Council of seven (7) members, to be composed of: 1) the Municipal Health Officer; 2) the Municipal
Treasurer; 3) a representative of the Mayor; 4) a designee of the component society of the Philippine Medical
Association preferably a resident medical practitioner; 5) a representative of the Philippine Hospital Association in
places with registered hospitals, or in their absence, the highest public school official in the town; and 6) and (7) two
(2) private citizens from the municipality, one of whom shall preferably be a duly registered physician, to be
appointed by the Commission. The last four (4) mentioned members shall be appointed for a term of four (4) years
each, arranged on a staggered basis so that only one is appointed annually, except the initial appointees who shall
have terms of one, two, three, and four years respectively.
This Council shall elect its own Chairman, Vice-Chairman, and Secretary; administer the Community Mutual Health
Fund; implement the rules and regulations promulgated by the Commission; and disburse funds for the payment of
hospitalization and hospital care for its members directly to the institution or medical practitioner concerned, within
ten (10) days after receipt of the bill.
Section 32. Community Mutual Health Fund.
(a) There is hereby established in each city or municipality, a Community Mutual Health Fund. To this Fund shall
accrue the yearly contributions of residents in the city or municipality, and a national government counterpart in aid
amounting to one hundred percent (100%) of the amount collected by the city or municipality.
(b) Community Mutual Health Funds of cities or municipalities which, by virtue of their change of corporate
personality, or loss of any portion thereof through regrouping, shall be held in trust by the Provincial Treasurer as
Member of the respective Provincial Medical Care Council until such time as the Commission shall have established
the new Medical Care Council and defined its jurisdiction.
Section 33. Revolving Funds. The gross income of the government hospitals shall be constituted into a revolving
fund for that particular hospital for the upgrading, expansion of its facilities, and for its maintenance and operation,
subject to the approval of the Department of Health.
Section 34. Reparations Allocations. The reparations Commission shall allocate and include in accordance with the
reparations law, as amended, in its annual schedule beginning with the fourteenth up to the twentieth reparations
year, the procurement of machineries, equipment and instruments worth at least $1.5 million annually as the
Philippine Medical Care Commission may recommend. The latter shall, with the approval by the Department of
Health, distribute such machineries, equipment and supplies to the different government hospitals and rural health
units. A similar allocation of at least $1.5 million shall likewise be made for the private hospitals involved in this
plan pursuant to the provisions of this Act.
Section 35. Terms Defined. For the purposes of this Act, the following terms shall, unless the context indicate
otherwise, have the following meanings:
(a) SSS. The Social Security System created under Republic Act Numbered One thousand one hundred sixty-one, as
amended.
(b) GSIS. The Government Service Insurance System created under Commonwealth Act Numbered One hundred
eighty-six, as amended.
(c) Employee. Any person compulsorily covered by the SSS under Republic Act Numbered One thousand one
hundred sixty-one, as amended; or by the GSIS under Commonwealth Act Numbered One hundred eighty-six, as
amended, except members of the Armed Forces of the Philippines.
(d) Employer. The employer of the employee.
(e) Benefit. The hospitalization, surgical and/or medical expense benefit provided for under this Act.
(f) Hospital. Any hospital, government or private, licensed with the Bureau of Medical Services.
(g) Medical Practitioner. Any Doctor of Medicine duly licensed to practice in the Philippines and an active member
of good standing of the Philippine Medical Association.
(h) Confinement. Confinement in a hospital defined in Section 35 (f), due to sickness or bodily injury.
(i) Single Period of Confinement. A continuous period of confinement or periods of confinement for the same or any
related illness, injury or condition not separated from each other by more than ninety days.
(j) Commission. Philippine Medical Care Commission created under this Act.
(k) Service Beds. Beds reserved for beneficiaries under Program II.
(l) Community Mutual Health Funds. Funds accruing from the contributions of residents in each chartered city or
municipality, plus the one hundred percent (100%) government counterpart funds.
(m) Administrator. Refers to the Administrator of the Commission, unless specified otherwise.
Section 36. Study and Research. Immediately upon its organization, the Commission shall undertake actuarial
studies for the purpose of determining the contributions necessary in order to insure adequate financing and
disbursement of funds to all participants of the plan and the extent and scope of benefits of the beneficiaries of the
plan.
Immediately upon completion of such study, the Commission shall submit to Congress a report with its
recommendations as to the amount to be assessed from each resident or inhabitant covered by the plan for purposes
of legislation by Congress.
Section 37. Penal Provisions.
(a) Any person, who for the purpose of securing entitlement to any benefit or payment under this Act or the issuance
of any certificate or document for any purpose connected with this Act, whether for him or for some other person,
commits fraud, collusion, falsification, misrepresentation of facts or any other kind of anomaly shall be punished
with a fine of not exceeding one thousand pesos or imprisonment not exceeding one year or by both such fine and
imprisonment, at the discretion of the court; and
(b) Any contribution or other amount collected by the treasurer, as provided for under Section 28 of this Act, shall
not be used, appropriated or diverted for a purpose other than that authorized by this Act. Any person violating this
provision shall be punished with imprisonment for not less than one year nor more than five years or with a fine of
not less than one thousand pesos, nor more than five thousand pesos or by both such imprisonment and fine, at the
Section 38. Separability Clause. In the event any provision of this Act or the application of such provision to any
person or circumstance is declared invalid, the remainder of the Act or the application of said provision to other
persons or circumstances shall not be affected by such declaration.
Section 39. Repealing Clause. All laws, executive orders, and administrative rules and regulations or parts thereof
which are inconsistent with the provisions of this Act are hereby repealed or modified accordingly: Provided,
however, That nothing in this Act shall be construed to remove or eliminate the present powers and functions of
existing agencies involved.
Section 40. Appropriation. The sum of one million pesos is hereby appropriated out of any funds in the National
Treasury not otherwise appropriated for the initial organizational expenses of the Commission and the Medical Care
Councils, as provided for in Sections 29, 30 and 31. Thereafter, the necessary funds for the yearly operation of the
above-mentioned agencies shall be incorporated in the General Appropriations Act.
Section 41. Effectivity. Program I shall be implemented immediately and upon the effectivity of this Act.
Program II shall be implemented in the manner and time to be determined by Congress upon recommendation of the
Commission.
private sector; and
nation;
and powers:
Act;
organized.
namely:
PROGRAM I
21 of this Act.
annually to:
a day; and
hospitalization;
Below - P49.99 P 25.00 P0.30 P0.30
P50.00 - 99.00 75.00 0.95 0.95
100.00 - 149.99 125.00 1.55 1.55
150.00 - 199.99 175.00 2.20 2.20
200.00 - 249.99 225.00 2.80 2.80
250.00 - over 300.00 3.75 3.75
pesos or over.
PROGRAM II
basis.
its functions.
amended.
plan.
Commission.
REPUBLIC ACT No. 6111

private sector; and
nation;
and powers:

Act;
organized.
namely:
PROGRAM I
21 of this Act.
annually to:
a day; and
hospitalization;
Below - P49.99 P 25.00 P0.30 P0.30
P50.00 - 99.00 75.00 0.95 0.95
100.00 - 149.99 125.00 1.55 1.55
150.00 - 199.99 175.00 2.20 2.20
200.00 - 249.99 225.00 2.80 2.80
250.00 - over 300.00 3.75 3.75
pesos or over.
PROGRAM II
basis.
its functions.
amended.
plan.
Commission.

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#2 REPUBLIC ACT No.

AN ACT PRESCRIBING PERMANENT RESIDENCE AND RECIPROCITY AS QUALIFICATIONS FOR ANY

Section 2. This Act shall take effect upon its approval.

Approved: September 8, 1967

#2 PRESIDENTIAL DECREE No. 1359

AMENDING SECTION 134 OF THE NATIONAL INTERNAL REVENUE CODE OF 1977.

"HOWEVER, PETROLEUM PRODUCTS SOLD TO AN INTERNATIONAL CARRIER FOR ITS USE OR

Section 2. This Decree shall take effect immediately.

#3 Republic Act No. 7305 March 26, 1992

THE MAGNA CARTA OF PUBLIC HEALTH WORKERS

Section 6. Transfer of Geographical Reassignment of Public Health Workers. -

b) a geographical reassignment, hereinafter referred to as "reassignment" is a movement from one geographical

Section 10. No Understaffing/Overloading of Health Staff . - There shall be no understaffing or overloading of

a) the right to be informed, in writing, of the charges;

b) the right to full access to the evidence in the case;

e) the right to appeal to designated authorities;

a) discharge his/her duty humanely with conscience and dignity;

b) perform his/her duty with utmost respect for life; and

Section 17. Work During Rest Day. -

e) to otherwise interfere in the establishment, functioning, or administration of health worker's organizations or

c) mechanisms for democratic consultation in government health institutions;

Approved: March 26, 1992.

#5 THE DANGEROUS DRUGS ACT OF 1972

Section 2. Definitions. As used in this Act, the term:

(e) "Dangerous drugs" refers to either:

# 4 Republic Act No. 6675 September 13, 1988

AN ACT TO PROMOTE, REQUIRE AND ENSURE THE PRODUCTION OF AN ADEQUATE SUPPLY,

Section 2. Statement of Policy – It is hereby declared the policy of the State:

#8 Republic Act No. 877

#9 REPUBLIC ACT NO. 4704

#10 Republic Act No. 6136

Section 2. This Act shall take effect upon its approval.

Section 6. This Decree shall take effect immediately.

Approved: August 1, 1973

GRANTING FOREIGN TOURISTS FIFTY PERCENT OF THE AMUSEMENT TAX PROVIDED IN

CREATING THE PROFESSIONAL REGULATION COMMISSION AND PRESCRIBING ITS

Section 1. Professional Regulation Commission. There is hereby created a three-man Commission to be

m) To exercise general supervision over the members of the various Boards;

Section 10. Effectivity. This Decree shall take effect immediately.

#15 1997 RULES OF CIVIL PROCEDURE, AS AMENDED

# 16. ARTICLE 1. Name of Decree.

#17REPUBLIC ACT NO. 6511

#18 REPUBLIC ACT No. 1612

"(a) Brewers, one thousand pesos.

"(e) Wholesale peddlers of manufactured tobacco, fifty pesos.

"(g) Retail peddlers of manufactured tobacco, sixteen pesos.

"(h) Wholesale liquor dealers

1. In the City of Manila, six hundred pesos;

2. In chartered cities other than Manila, four hundred pesos;

3. In any other place, one hundred and fifty pesos.

"(j) Retail liquor dealers, one hundred pesos.

"(k) Retail vino dealers, twenty pesos.

"(l) Retail dealers in fermented liquors, fifty pesos.

"(m) Wholesale leaf tobacco dealers, one hundred pesos.

"(n) Retail leaf tobacco dealers, thirty pesos.

"(o) Manufacturers of tobacco and manufacturers of cigars and cigarettes

1. In the City of Manila, four hundred pesos;

2. In any other place, one hundred pesos.

"(q) Manufacturers or importers of playing cards, two hundred pesos.

"(u) Lending investors

1. In chartered cities and first-class municipalities, three hundred pesos.

2. In second and third-class municipalities, one hundred and fifty pesos;

"(v) Cinematographic film owners, lessors or distributors, two hundred pesos.