Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. All government and private hospitals or clinics duly licensed to operate as such are hereby required to render immediate emergency medical assistance and to provide facilities and medicine within its capabilities to patients in emergency cases who are in danger of dying and/or who may have suffered serious physical injuries.

SEC. 2. The expenses and losses of earnings incurred by a private hospital or clinic for medicines, facilities and services beyond first aid extended to emergency cases as required herein, and not to exceed fifty thousand pesos per year, shall be deductible expenses and losses for income tax purposes which may be carried over for a period of five years, any provision of law or regulation to the contrary notwithstanding.

SEC. 3. Any hospital director, administrator, officer-in-charge or physician in the hospital, medical center or Clinic, who shall refuse or fail without good cause to render the appropriate assistance pursuant to the requirements of section one after said case had been brought to his attention, or any nurse, midwife or medical attendant who shall refuse to extend the appropriate assistance, subject to existing rules, or neglect to notify or call a physician shall be punished by imprisonment of one month and one day to one year and one day, and a fine of three hundred pesos to one thousand pesos, without prejudice to the provisions of Republic Act Numbered Twenty-three hundred eighty-two in the case of physicians.

In the case of Government hospitals, the imposition of the penalty upon the person or persons guilty of the violations shall be without prejudice to the administrative action that might be proper.

In the case of private hospitals, aside from the imposition of penalty upon the person or persons guilty of the violations, the license of the hospital to operate shall, whenever justified, be suspended or revoked."

SEC. 4. Subject to the approval of the Secretary of Health, the Bureau of Medical Services shall promulgate the necessary rules and regulations to carry out the provisions of this Act.

SEC. 5. Any law or laws or parts thereof inconsistent with the provisions of this Act is hereby repealed.

SEC 6. This Act shall take effect upon its approval.

Approved,

GIL J. PUYAT	CORNELIO T. VILLAREAL
President of the Senate	Speaker of the House of Representatives
This Act, which originated in the Senate, was finally passed by same on September 21, 1972.	Finally passed by the House of Representatives on September 23, 1972.

ELISEO M. TENZA	INOCENCIO B. PAREJA
Secretary of the Senate	Secretary of the House Representatives

Approved: October 23, 1972