First Regular Session 
SENATE 
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Su 
itted ‘oi 1 by the Committees on Justice and Human Rights; and Ways and Means on 
NbJ 0 !2 !ME 
Re: Senate Bill No. ’ 2 3 6 1. 
Recommending its approval in substitution of Senate Bill No. 2301. 
Sponsors: Senators Escudero and Lapid. 
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MR. PRESIDENT: 
The Committees on Justice and Human Rights; and Ways and Means to which was referred 
Senate Bill No. 2301, introduced by Senator Lapid, entitled: 
“AN ACT 
PROVIDING LEGAL ASSISTANCE TO THE POOR AND ENTITLING 
LAWYERS AND LAW FIRMS TO A TAX CREDIT FOR LEGAL SERVICES 
RENDERED TO PAUPER CLIENTS AND FOR OTHER PURPOSES” 
have considered the same and have the honor to report it back to the Senate with the 
recommendation that the attached bill, Senate Bill No.’ 2 3 6 1 , prepared by the Committees, 
entitled: 
“AN ACT 
PROVIDING A MECHANISM FOR FREE LEGAL ASSISTANCE AND FOR 
OTHER PURPOSES” 
be approved in substitution of Senate Bill No. 2301, with Senators Lapid and Escudero as 
authors thereof. 
Respectfully submitted: 
Chairman: 
FRANCIYCHIZ~ 
G. ESCUDERO 
Committee on Justice and Human Rights 
Committee on Ways and Means 


Cornmilfee Report on SON 2301-Providing Legal Assistance to Pauper Clients. 
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Vice-chairman: 
Members: 
ALAN PEiER 'COMPAfiERO" S. CAYETANO 
Commitlee on Justice and Human Rights 
Cornmiltee on Ways and Means 
JUAN PONCE ENRILE 
Cornmiltee on Juslice and Human Rights 
Committee on Ways and Means 
RAMON BONG REVILLA JR. 
Cornmiltee on Juslice end Human Rights 
Committee on Ways and Means 
'Committee on Juslice and Humen Righfs 
Committee on Ways and Means 
JOKER P. ARROYO 
Commitlee on Ways and Means 
Cornmilfee on Ways and Means 
COMPANERA PIA S. CAYETANO 
Commitlefln Justice and Human Rights 
Committee on Justice and Human Righls 
Cornmiltee on Ways and Means 
RICHARD J. GORDON 
Committee on Ways and Meens 


Committee Report on SBN 2301-Providing Legal Assistance to Pauper Clients. 
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PA 
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EJERCITO ESTRADA 
Committee on Ways and Means 
ANTONIO “SONNY” F. TRILLANES IV 
Committee on Ways and Means 
Ex-Officio Members: 
AQUlLlNO Q. PIMENTEL JR. 
Minorify Leader 
Hon. MANNY VILLAR 
Senate President 
Senate of the Philippines 
Pasay City 


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FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
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JUN -2 P4:54 
OF THE PHILIPPINES 
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First Regular Session 
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Prepared by the Committees on Justice and Human Rights and Ways and Means 
with Senators Lapid and Escudero as authors thereof 
AN ACT 
PROVIDING A MECHANISM FOR FREE LEGAL ASSISTANCE AND FOR 
OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled: 
SECTION I .  
Short Title. - This Act shall be known as the “Legal 
Assistance Act of 2008,” 
SEC. 2. 
Declaration of Policy. - It is the declared policy of the State to 
value the dignity of every human person and guarantee the rights of every individual, 
particularly those who cannot afford the services of a legal counsel. 
Furthermore, it is the policy of the State to promote a just and dynamic social 
order that will ensure the prosperity and independence of the nation and free the 
people from poverty through policies and programs that provide adequate social 
services and improve the quality of life for all. 
In addition, the State shall guarantee free legal assistance to the poor and 
ensure that every person who cannot afford the services of a counsel is provided with 
a competent and independent counsel preferably of hislher own choice, if upon 
determination it appears that the party cannot afford the services of a counsel, and that 
the services of counsel are necessary to secure the ends of justice and protect the 
rights of the party. 
SEC. 3. 
Definition of Terms. - As provided for in this Act, the term legal 
services to be performed by a lawyer refers to any activity which requires the 
application of law, legal procedure, knowledge, training and experiences which shall 
include, among others, legal advice and counsel, and the preparation of instruments 
and contracts, including appearance before the administrative and quasi-judicial 
offices, bodies and tribunals, handling cases in court, and other similar services as 
may be defined by the Supreme Court. 
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SEC. 4. 
Requirements for Availment - For purposes of availing of the 
benefits and services as envisioned in this Act, a lawyer or professional partnership 
shall secure a certification from the Public Attorney's Office (PAO), Department of 
Justice (DOJ), or accredited association of the Supreme Court indicating that the said 
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. 
For purposes of determining the number of hours actually provided by the 
lawyer and/or professional firm in the provision of legal services, the association and/or 
organization duly accredited by the Supreme Court shall issue the necessary 
certification that said legal services were actually undertaken. 
The certification issued by, among others, the PAO, DOJ and other accredited 
association by the Supreme Court shall be submitted to the Bureau of Internal 
Revenue (BIR) for purposes of availing the tax deductions as provided for in this Act 
and to the Department of Justice (DOJ) for purposes of monitoring. 
SEC. 5. 
Incentives to Lawyers. - For purposes of this Act, a lawyer or 
professional partnerships rendering actual legal services, as defined by the Supreme 
Court, shall be entitled to an allowable tax deduction of up to ten percent (10%) of the 
gross income derived from the actual performance of the legal profession. 
The total tax deduction earned by a registered law partnership shall be allocated 
among its partners in proportion to the respective shares of the latter in the earnings 
thereof. 
SEC. 6. 
Information, Education and Communication (IEC) Campaign. - 
The Department of Justice (DOJ), in cooperation with the Philippine Information 
Agency (PIA), is hereby mandated to conduct an annual information, education and 
communication (IEC) campaign in order to inform the lawyers of the procedures and 
guidelines in availing tax deductions and inform the general public that a free legal 
assistance to those who cannot afford counsel is being provided by the State. 
SEC. 7. 
Reportorial Requirement. - 
For purposes of determining the 
effectiveness and social impact of the provisions of this Act, the Department of Justice 
(DOJ) shall submit an Annual Report to both Houses of Congress indicating therewith 
the number of parties who benefited from this measure. 
The report shall state in detail, among others, the geographic location, 
demographic characteristics and socio-economic profile of the beneficiaries of this 
measure. 
Implementing Rules and Regulations (IRR). -Within ninety (90) 
days from the date of effectivity of this Act, the Bureau of Internal Revenue (BIR) shall 
SEC. 8. 
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formulate the necessary Revenue Regulations for the proper implementation of the tax 
component as envisioned in this Act. 
The Supreme Court (SC) shall formulate the necessary implementing rules and 
regulations with respect to the legal services covered under this Act and the process of 
accreditation of organizations and/or associations which will provide free legal 
assistance. 
SEC. 9. 
Separability Clause. - If any provision of this Act is declared 
unconstitutional or invalid, the other provisions not affected by such declaration, shall 
remain in full force and effect. 
SEC. I O .  
Repealing Clause. - Any law, decree, ordinance, administrative 
circulars not consistent with any provision of this Act is hereby amended, repealed or 
modified accordingly. 
SEC. 11. 
Effectivity Clause. - This act shall take effect fifteen (15) days 
after its complete publication in the Official Gazette or in two (2) newspapers of general 
circulation. 
Approved, 
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