Question & AnswerQ&A (DENR DEPARTMENT ADMINISTRATIVE ORDER NO. 2009-05)
The short title of Republic Act No. 9999 is the "Free Legal Assistance Act of 2010."
The State values the dignity of every human person and guarantees the rights of those who cannot afford legal counsel. It promotes a just social order ensuring prosperity and independence and guarantees free legal assistance to the poor, providing competent and independent counsel if necessary to secure justice.
Legal services refer to activities requiring application of law, legal procedure, knowledge, training, and experience, including legal advice and counsel, preparation of instruments and contracts, and appearances before administrative, quasi-judicial offices, bodies, tribunals handling cases in court, and other similar services defined by the Supreme Court.
They must secure certification from the Public Attorney's Office, Department of Justice, or an accredited association of the Supreme Court stating that the legal services fall within those defined by the Supreme Court and that those agencies cannot provide the services. Certification of actual hours provided must also be issued and submitted to the BIR and DOJ.
Lawyers or professional partnerships rendering free legal services are entitled to a deduction from gross income equivalent to the amount that could have been collected for the free services or up to ten percent of gross income from legal practice, whichever is lower. This excludes the mandatory 60-hour legal aid service required by the Supreme Court.
The Public Attorney's Office (PAO), the Department of Justice (DOJ), and accredited associations of the Supreme Court are involved in certifying that legal services qualify under the Act.
The Department of Justice (DOJ), in cooperation with the Philippine Information Agency (PIA), is mandated to conduct annual IEC campaigns to inform lawyers about tax deduction procedures and to notify the public about free legal assistance available.
The DOJ must submit an annual report to both Houses of Congress detailing the number of beneficiaries of the Act, including geographic location, demographic characteristics, and socioeconomic profile.
The BIR is tasked to formulate revenue regulations for the proper implementation of the tax deduction provisions related to free legal services within 90 days from the Act's effectivity and to receive certifications for tax deduction purposes.
The BIR must create revenue regulations, and the Supreme Court must formulate implementing rules covering the types of legal services under the Act and the accreditation process for organizations providing free legal assistance, all within 90 days from the Act's effectivity.
Yes, the Act contains a repealing clause stating any law, decree, ordinance, or administrative circular inconsistent with its provisions is amended, repealed, or modified accordingly.
The Act took effect fifteen (15) days after its complete publication in the Official Gazette or in two newspapers of general circulation.