FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
1 
8 
20 f’3 .‘>I, 
First Regular Session 
1 
Introduced by Senator Manuel “Lito” M. Lapid 
EXPLANATORY NOTE 
The prime duty of the Government is to serve and protect the people and provide 
a system that protects the rights and welfare not only of the rich but also of the poor. In 
this light, it behooves upon the State to ensure that legal assistance is constantly and 
effectively rendered to the underprivileged. 
In accord with this vision, this proposed measure encourages the members of 
the Bar to offer and provide legal services to the impoverished and those who cannot 
afford the legal services of good lawyers with the arrangement that their services to the 
paupers and those who cannot afford will be charged as a tax credit. 
While the framework of our existing laws and statutes provides that the accused 
has the right to be heard by himself and counsel and that the same accused has the 
right to a speedy trial, many of these inviolable rights are not being served to the poor 
and the underprivileged for the very reason that they cannot afford the services of a 
private counsel. The Public Attorney’s Office cannot possibly handle all cases which 
merit their attention. There has to be a mechanism wherein the poor can be given the 
counsel of a good lawyer while at the same time providing these lawyers with tax credits 
in order to encourage them to serve the poor. 
Under this proposed measure, a lawyer shall be entitled to a tax credit in the 
amount of Ten Thousand Pesos (Php10,000.00) to Thirty Thousand Pesos 
(Php30,000.00) in a taxable year for all legal services rendered to a pauper client: 
Provided, That if the services involve litigation, he/she shall be entitled to a tax credit of 
Fifty Thousand Pesos (Php50,000.00) when litigation is finally concluded and no legal 
service is needed further by the pauper client in the particular case. The term “free legal 
services” shall include legal counseling, preparation of deeds and documents, 
appearance before the administrative and quasi-judicial offices, bodies and tribunals, 
handling cases in court, and other similar services. 
In view of the foregoing, early passage of this bill is earnestly requested. 


FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
PIRY 20 P3 ::,: 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
S. No. 
Introduced by Senator Manuel “Lito” M. Lapid 
AN ACT 
PROVIDING LEGAL ASSISTANCE TO THE POOR AND 
ENTITLING LAWYERS AND LAW FIRMS TO A TAX CREDIT 
FOR LEGAL SERVlCES RENDERED TO PAUPER CLIENTS 
AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. 
Short Title. - This Act shall be known as the “Legal 
Assistance to the Poor Act of 2008. ” 
SEG. 2. 
Declaration of Policy. - It shall be the policy of the State to 
ensure that legal assistance is constantly and effectively rendered to the 
underprivileged. In accord with such policy, the members of the Bar are encouraged to 
offer and provide their services to the impoverished members of society. 
SEG. 3. 
Tax Credit. - A lawyer shall be entitled to a tax credit in the 
amount of Ten Thousand Pesos (Php10,000.00) to Thirty Thousand Pesos 
(Php30,000.00) for all legal services rendered to a pauper client in a taxable year: 
Provided, That if the services involve litigation, helshe shall be entitled to a tax credit of 
Fifty Thousand Pesos (Php50,000.00) when litigation is finally concluded and no legal 
service is needed further by the pauper client in the particular case. 
The total tax credit 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. 4. 
Definition of Terms. - The term '' free legal services" shall include 
legal counseling, preparation of deeds and documents, appearance before the 
administrative and quasi-judicial offices, bodies and tribunals, handling cases in court, 
and other similar services. 
SEC. 5. 
Pauper Client - For purposes of this Act, an individual shall be 
considered a pauper client if helshe has no visible means of income or has insufficient 
income to support hislher family, upon proper showing that helshe has no means to 
that effect by affidavits, certificate of hidher corresponding provincial, city or municipal 
treasurer, or otherwise, as provided in the existing laws. 
SEC. 6. 
Availment of Tax Credit. - In order to avail of the tax credit, a 
lawyer must make a sworn statement that helshe has rendered legal services to a 
pauper client and he/she must obtain a Certificate of Services Rendered to a Pauper 
Client from the Clerk of Court or authorized representative of the particular office, 
agency, administrative body, court or tribunal where such service was rendered. Such 
certificate must indicate the action taken by the court, tribunal or office on the service 
rendered. 
Both the statement and certificate shall be submitted to the Bureau of Internal 
Revenue. 
SEC. 7. 
lmplementing 
Rules 
and 
Regulations 
(IRR}. - 
The 
Commissioner of the Bureau of Internal Revenue (BIR) is hereby authorized to 
promulgate rules and regulations for the implementation of this Act. 
SEC. 8. 
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. 9. 
Repealing Clause. - Any law, decree, ordinance, administrative 
circulars not consistent with any provision of this Act is hereby amended, repealed or 
modified accordingly. 
SEC. I O .  
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,