Question & AnswerQ&A (PRESIDENTIAL DECREE NO. 181)
The Integrated Bar of the Philippines is constituted into a body corporate with perpetual succession, having all legal powers of a juridical person, including the power to sue and be sued, contract, hold property, and make bylaws, among others.
It was organized under the Supreme Court's rule-making power and Republic Act No. 6397, specifically through Resolution of January 9, 1973, and Court Rule 139-A effective January 16, 1973.
The fundamental purposes are to elevate the standards of the legal profession, improve the administration of justice, and enable the Bar to discharge its public responsibility more effectively.
The powers include suing and being sued, contracting, holding and disposing of real and personal property, soliciting donations, levying and collecting dues, adopting and altering a corporate seal, and making and adopting bylaws, rules, and regulations not inconsistent with laws or court rules.
No, all donations or contributions made by private entities or persons to the Integrated Bar are exempt from income and gift taxes and are fully deductible without affecting maximum deductible amounts under the National Internal Revenue Code.
All taxes, charges, and fees paid by the Integrated Bar or its chapters to the government or its subdivisions are refundable annually for the period up to December 31, 1978.
The government is to donate or lease a parcel of land in the Greater Manila Area at nominal rent to the Integrated Bar as a site for constructing its building, with power to mortgage or encumber the property.
The decree provides direct material and financial assistance, including appropriating five hundred thousand pesos for its fiscal year 1973-1974 operations and the exemption and refund of taxes and charges.
The provisions of the decree are without prejudice to the Supreme Court's exercise of its rule-making power or the provisions of Court Rule 139-A, meaning the Court's authority remains paramount.
The decree took effect immediately upon its signing by the President on May 4, 1973.