Republic of the Philippines
CONGRESS OF THE PHILIPPINES
Metro ManilaFourteenth Congress
Third Regular SessionBegun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine.
REPUBLIC ACT NO. 9999
AN ACT PROVIDING A MECHANISM FOR FREE LEGAL ASSISTANCE AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Section 1. Short Title. - This Act shall be known as the "Free Legal Assistance Act of 2010".
Section 2. Declaration of Policy. - It is the declared policy of the State to value the dignity of every human person and guarantee the rights of every individual, particularly those who cannot afford the services of legal counsel.
Furthermore, it is the policy of the State to promote a just and dynamic social order that will ensure the prosperity and independence of the nation and free the people from poverty through policies and programs that provide adequate social services and improve the quality of life for all.
In addition, the State...
Details
Amends
n/a
Amended by
n/a
Republic Acts
FREE LEGAL ASSISTANCE ACT OF 2010
Republic Act No. 9999
Summary of Republic Act No. 9999 (Free Legal Assistance Act of 2010)
Title: An Act Providing a Mechanism for Free Legal Assistance
Declaration of Policy (Section 2):
- Uphold human dignity and guarantee individual rights, especially for those who cannot afford legal counsel.
- Promote a just social order, ensure prosperity, and alleviate poverty through adequate social services.
- Guarantee free legal assistance to the poor and ensure competent legal counsel is provided.
Definition of Legal Services (Section 3):
- Any activity requiring application of law, legal procedure, knowledge, training, and experience.
- Includes legal advice, preparation of instruments and contracts, appearances before administrative and quasi-judicial bodies, and other services defined by the Supreme Court.
Requirements for Availment (Section 4):
- Lawyer or firm must secure certification from Public Attorney's Office (PAO), Department of Justice (DOJ), or accredited Supreme Court association.
- Certification must state that legal services are within the defined scope and cannot be provided by the agencies.
- Accredited association must certify the actual legal services rendered for tax deduction purposes.
- Certifications must be submitted to the Bureau of Internal Revenue (BIR) and DOJ.
Incentives to Lawyers (Section 5):
- Lawyers or firms rendering actual free legal services are entitled to a deduction from gross income.
- Deduction amount is either the amount that could have been collected for the services or up to 10% of gross income from legal profession, whichever is lower.
- Excludes the mandatory 60-hour legal aid services required by the Supreme Court.
Information, Education, and Communication (IEC) Campaign (Section 6):
- DOJ, in cooperation with Philippine Information Agency (PIA), must conduct an annual IEC campaign.
- Campaign aims to inform lawyers about procedures and guidelines for availing tax deductions.
- Campaign also informs the public about the availability of free legal assistance.
Reportorial Requirement (Section 7):
- DOJ must submit an annual report to Congress on the effectiveness and social impact of the Act.
- Report must include the number of parties who benefited, their geographic location, demographic characteristics, and socioeconomic profile.
Implementing Rules and Regulations (IRR) (Section 8):
- BIR must formulate revenue regulations for implementing the tax component within 90 days of effectivity.
- Supreme Court must formulate rules and regulations regarding covered legal services and accreditation process for organizations providing free legal assistance.
Separability Clause (Section 9):
- If any provision is declared unconstitutional or invalid, the remaining provisions shall remain in full force and effect.
Repealing Clause (Section 10):
- Any law, decree, ordinance, or administrative circular inconsistent with this Act is amended, repealed, or modified accordingly.
Effectivity Clause (Section 11):
- The Act shall take effect 15 days after its complete publication in the Official Gazette or in two newspapers of general circulation.
Title: An Act Providing a Mechanism for Free Legal Assistance
Declaration of Policy (Section 2):
- Uphold human dignity and guarantee individual rights, especially for those who cannot afford legal counsel.
- Promote a just social order, ensure prosperity, and alleviate poverty through adequate social services.
- Guarantee free legal assistance to the poor and ensure competent legal counsel is provided.
Definition of Legal Services (Section 3):
- Any activity requiring application of law, legal procedure, knowledge, training, and experience.
- Includes legal advice, preparation of instruments and contracts, appearances before administrative and quasi-judicial bodies, and other services defined by the Supreme Court.
Requirements for Availment (Section 4):
- Lawyer or firm must secure certification from Public Attorney's Office (PAO), Department of Justice (DOJ), or accredited Supreme Court association.
- Certification must state that legal services are within the defined scope and cannot be provided by the agencies.
- Accredited association must certify the actual legal services rendered for tax deduction purposes.
- Certifications must be submitted to the Bureau of Internal Revenue (BIR) and DOJ.
Incentives to Lawyers (Section 5):
- Lawyers or firms rendering actual free legal services are entitled to a deduction from gross income.
- Deduction amount is either the amount that could have been collected for the services or up to 10% of gross income from legal profession, whichever is lower.
- Excludes the mandatory 60-hour legal aid services required by the Supreme Court.
Information, Education, and Communication (IEC) Campaign (Section 6):
- DOJ, in cooperation with Philippine Information Agency (PIA), must conduct an annual IEC campaign.
- Campaign aims to inform lawyers about procedures and guidelines for availing tax deductions.
- Campaign also informs the public about the availability of free legal assistance.
Reportorial Requirement (Section 7):
- DOJ must submit an annual report to Congress on the effectiveness and social impact of the Act.
- Report must include the number of parties who benefited, their geographic location, demographic characteristics, and socioeconomic profile.
Implementing Rules and Regulations (IRR) (Section 8):
- BIR must formulate revenue regulations for implementing the tax component within 90 days of effectivity.
- Supreme Court must formulate rules and regulations regarding covered legal services and accreditation process for organizations providing free legal assistance.
Separability Clause (Section 9):
- If any provision is declared unconstitutional or invalid, the remaining provisions shall remain in full force and effect.
Repealing Clause (Section 10):
- Any law, decree, ordinance, or administrative circular inconsistent with this Act is amended, repealed, or modified accordingly.
Effectivity Clause (Section 11):
- The Act shall take effect 15 days after its complete publication in the Official Gazette or in two newspapers of general circulation.