Law Summary
Declaration of Policy
- State values the dignity of every human person.
- Guarantees rights of individuals especially those who cannot afford legal counsel.
- Promotes a just and dynamic social order to ensure national prosperity and independence.
- Aims to free people from poverty through sufficient social services and improved quality of life.
- Guarantees free legal assistance to the poor.
- Ensures provision of competent and independent counsel to those who cannot afford legal services, preferably of their own choice.
- Legal assistance is provided when necessary to secure justice and protect rights.
Definition of Terms
- "Legal services" refer to activities requiring application of law, legal procedures, knowledge, training, and experience.
- Includes legal advice, counsel, preparation of instruments and contracts.
- Includes appearances before administrative and quasi-judicial bodies handling court cases.
- May cover other services as defined by the Supreme Court.
Requirements for Availment
- Lawyers or professional partnerships must secure certification from the Public Attorney's Office (PAO), Department of Justice (DOJ), or Supreme Court-accredited associations.
- Certification must state that legal services fall under services defined by the Supreme Court.
- Certification must confirm that government agencies cannot provide the requested legal services.
- Certification is necessary to determine actual hours of legal services rendered and for submitting to the Bureau of Internal Revenue (BIR) for tax deductions.
- DOJ monitors submissions.
Incentives to Lawyers
- Lawyers or professional partnerships rendering free legal services may deduct from gross income:
- The amount corresponding to the actual free legal services rendered, or
- Up to 10% of gross income derived from legal profession services, whichever is lower.
- Free legal services do not include the mandatory 60-hour legal aid service required by the Supreme Court's Rule of Mandatory Legal Aid Service (BAR Matter No. 2012).
Information, Education, and Communication (IEC) Campaign
- DOJ, in cooperation with the Philippine Information Agency (PIA), must conduct an annual IEC campaign.
- The campaign informs lawyers about procedures and guidelines for availing tax deductions.
- Also informs the general public about the availability of free legal assistance provided by the State.
Reportorial Requirement
- DOJ shall submit an annual report to Congress detailing:
- Number of parties who benefited from the Act.
- Geographic locations, demographic characteristics, and socioeconomic profiles of beneficiaries.
- To assess effectiveness and social impact.
Implementing Rules and Regulations (IRR)
- BIR shall issue revenue regulations within 90 days from effectivity for tax implementation.
- Supreme Court shall formulate implementing rules on:
- Legal services covered under the Act.
- Accreditation process for organizations and associations providing free legal assistance.
Separability Clause
- If any provision is declared unconstitutional or invalid, the rest of the Act remains effective.
Repealing Clause
- Any inconsistent laws, decrees, ordinances, or administrative circulars are amended, repealed, or modified accordingly.
Effectivity Clause
- The Act takes effect 15 days after full publication in the Official Gazette or two newspapers of general circulation.