Summary
RMC No. 23-2010 publishes the full text of Republic Act No. 9999, which provides a mechanism for free legal assistance. It includes a tax deduction for lawyers and professional partnerships that render actual free legal services.
Key points
- Free legal assistance. The RA guarantees free legal assistance to the poor. A person who cannot afford a lawyer gets a competent and independent counsel, preferably of their own choice, if services are necessary to secure the ends of justice and protect their rights.
- Certifications. To avail of the benefits, a lawyer or professional partnership secures a certification from the Public Attorney’s Office, the Department of Justice or an accredited association of the Supreme Court. It must state that the services fall within those defined by the Supreme Court and that the agencies cannot provide them.
- Proof of hours. The association or organization accredited by the Supreme Court certifies the hours actually provided. The certification is submitted to the BIR for purposes of availing tax deductions.
- Allowable deduction. The deduction from gross income is the amount that could have been collected for the actual free legal services, or up to 10% of gross income from the actual legal practice, whichever is lower. The free service must be exclusive of the minimum 60-hour mandatory legal aid under BAR Matter No. 2012.
Who is affected
- Lawyers and professional partnerships rendering actual free legal services
- Persons who cannot afford counsel
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.