FREE LEGAL ASSISTANCE ACT OF 2010

Case Overview and Summary

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.