QuestionsQuestions (Republic Act No. 9999)
The short title is the “Free Legal Assistance Act of 2010.”
To value the dignity of every human person and guarantee rights, especially for those who cannot afford legal counsel; to promote a just and dynamic social order, free the people from poverty through adequate social services; and to guarantee free legal assistance to the poor by providing competent and independent counsel, preferably of the party’s own choice, when the party cannot afford counsel and legal assistance is necessary to secure the ends of justice and protect rights.
Legal services refer to any activity requiring the application of law, legal procedure, knowledge, training, and experience, including legal advice and counsel, preparation of instruments and contracts, appearance before administrative and quasi-judicial offices/bodies/tribunals, and other similar services as defined by the Supreme Court.
It must indicate that the legal services to be provided are within the services defined by the Supreme Court and that the agencies cannot provide the legal services to be provided by the private counsel.
An association/organization accredited by the Supreme Court issues the necessary certification that the legal services were actually undertaken, for purposes of determining the number of hours provided.
It must be submitted to the Bureau of Internal Revenue (BIR) for tax deductions and to the DOJ for monitoring.
An allowable deduction from gross income equal to the amount that could have been collected for the actual free legal services rendered, or up to 10% of gross income derived from actual performance of the legal profession, whichever is lower.
The deduction applies to actual free legal services that are exclusive of the minimum 60-hour mandatory legal aid services to indigent litigants required under the Rule of Mandatory Legal Aid Service for Practicing Lawyers (BAR Matter No. 2012).
They must conduct an annual Information, Education and Communication (IEC) campaign informing lawyers of procedures and guidelines in availing tax deductions, and informing the general public that free legal assistance is being provided by the State.
The DOJ must submit an annual report to both Houses of Congress stating the number of parties who benefited from the Act, including geographic location, demographic characteristics, and socioeconomic profile of beneficiaries.
The BIR formulates revenue regulations for the tax component within 90 days from effectivity; the Supreme Court formulates implementing rules and regulations regarding legal services covered, accreditation processes of organizations/associations providing free legal assistance.
Within ninety (90) days from the date of effectivity of RA 9999.
15 days after complete publication in the Official Gazette or in two (2) newspapers of general circulation.
Separability: if any provision is declared unconstitutional/invalid, the remaining provisions stay in force. Repealing: laws/decrees/ordinances/administrative circulars inconsistent with the Act are amended, repealed, or modified accordingly.