REPUBLIC ACT No.

10028 AN ACT EXPANDING THE PROMOTION OF BREASTFEEDING, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7600, OTHERWISE KNOWN AS "AN ACT PROVIDING INCENTIVES TO ALL GOVERNMENT AND PRIVATE HEALTH INSTITUTIONS WITH ROOMING-IN AND BREASTFEEDING PRACTICES AND FOR OTHER PURPOSES" Section 14. Section 13 of Republic Act No. 7600 is hereby renumbered and amended to read as follows: "Sec. 19. Incentives. - The expenses incurred by a private health and non-health facility, establishment or institution, in complying with the provisions of this Act, shall be deductible expenses for income tax purposes up to twice the actual amount incurred: Provided, That the deduction shall apply for the taxable period when the expenses were incurred: Provided, further, That all health and non-health facilities, establishments and institutions shall comply with the provisions of this Act within six (6) months after its approval: Provided, finally, That such facilities, establishments or institutions shall secure a "Working Mother-Baby-Friendly Certificate" from the Department of Health to be filed with the Bureau of Internal Revenue, before they can avail of the incentive. "Government facilities, establishments or institutions shall receive an additional appropriation equivalent to the savings they may derive as a result of complying with the provisions of this Act. The additional appropriation shall be included in their budget for the next fiscal year. RA 8502 AN ACT TO PROMOTE THE DEVELOPMENT OF THE JEWELRY MANUFACTURING INDUSTRY, PROVIDING INCENTIVES THEREFOR AND FOR OTHER PURPOSES Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:: Section 1. Title. This Act shall be known as the "Jewelry Industry Development Act of 1998." Section 2. Declaration of policy. Recognizing that the jewelry industry has the potential for more employment generation, enhance tax collection efficiency, increase the industry linkages with the other sectors of the economy, and to increase our foreign exchange earnings through exports and import substitutes, it is hereby declared to be the policy of the State to support, promote and encourage the growth and development of the predominantly, small and medium scale jewelry industries. Toward this end, the State shall undertake to encourage the development of the jewelry industry:

a) by promoting and encouraging local jewelers to join the formal sector by making the jewelry industry sector a partner in the task of building up the small and medium enterprises through the establishment of an adequate support structure and the creation of a business environment conducive to the viability, legalization and development of the jewelry sector; b) by adopting appropriate tax incentives and programs necessary for the acceleration and growth of the industry; and c) by promoting and institutionalizing the effective promotion and participation of associations of the jewelry industry and cooperatives particularly in the advancement of the skills and craftsmanship of Filipino workers therein. Section 3. Development incentives. The following incentives shall be available to qualified jewelry enterprises in the jewelry industry: a) Entitlement to zero (0) duty on imported raw materials which include precious metals, loose gems, precious stones, jewelry parts, accessories and supplies for use by jewelry enterprise, as specifically mentioned in Chapter 5 of Sec. I, Chapter 12 of Sec. II, Chapters 25, 26 and 27 of Sec. V, Chapters 28, 34 and 38 of Sec. VI, Chapter 70 of Sec. XIII, Chapter 71 of Sec. XIV, Chapter 83 of Sec. XV, and Chapter 96 of Sec. XX of the Tariff and Customs Code, as amended; b) Exemption from the imposition of excise tax on all goods commonly or commercially known as jewelry, whether real or imitation pearls, precious and semi-precious stones and imitations thereof; all goods made of, or ornamented, mounted or fitted with precious metals or imitations thereof, as specifically mentioned in Sec. 150(a) of the National Internal Revenue Code of the Philippines, as amended; c) Entitlement to zero (0) duty on imported capital equipment, including spare parts and toolings thereof falling within Chapter 69 of Sec. XIII, Chapter 82 of Sec. XV, Chapters 84 and 85 of Sec. XVI, and Chapter 90 of Sec. XVIII of the Tariff and Customs Code, as amended; d) Additional deduction from taxable income of fifty percent (50%) of expenses incurred in training schemes approved by the appropriate agency and which shall be deductible during the financial year the expenses were incurred; e) Gold and silver sales by the Bangko Sentral ng Pilipinas to jewelry enterprises wider minimal margins;

f) Authority for jewelry enterprises to buy gold and silver directly from other sources; g) Inclusion of locally-manufactured jewelry in the government's tourist duty free shops including the promotion, advertisement and sale thereof; and h) Jewelry enterprises availing of incentives provided under this Act shall still be eligible to incentives provided by other special laws such as Republic Act No. 7844 (Export Development Act of 1994), Republic Act No. 7916 (Special Economic Zone Act of 1995), Executive Order 226 (BOI Omnibus Investments Code), among others: Provided, That the activity is exportoriented and that there is no double availment of the same incentives. Section 4. Eligibility for government assistance. To qualify for the assistance, counselling and other incentives envisioned in this Act, jewelry enterprises availing of the same must be duly registered with the appropriate government agencies as presently provided by law. Jewelry enterprise as used in this Act shall refer to any enterprise engaged in any aspect in the manufacture of goods commonly or commercially known as fine and imitation jewelry including those producing, cutting and polishing, shaping, refining, forming or fabricating real or imitation pearls, precious and semi-precious stones and imitations thereof, goods made of precious metal and imitations thereof, and other raw materials and parts used in the manufacture of jewelry. Section 5. Implementing body. The Department of Trade and Industry shall monitor, oversee, supervise and take responsibility for the implementation of this Act and shall submit to Congress a yearly report thereof. Section 6. Implementing rules and regulations. Within thirty (30) days from approval of this Act, the Secretary of Trade and Industry shall upon prior consultation with the Secretary of Finance, promulgate the rules and regulations implementing the provisions of this Act. Section 7. Separability clause. The provisions of this Act are hereby declared to be separable. If any provisions thereof is declared unconstitutional, the remaining provisions thereof not otherwise affected shall remain in full force and effect. Section 8. Repealing clause. The second paragraph of said subSec. "q" of Sec. 105 of the Tariff and Customs Code of the Philippines, and laws, executive orders, rules and regulations or parts thereof inconsistent herewith are hereby repealed or modified accordingly. Section 9. Effectivity. This Act shall take effect fifteen (15) days after its publication in two (2) newspapers of general circulation.

Approved: February 13, 1998 Republic Act No. 8525 February 14, 1998

AN ACT ESTABLISHING AN "ADOPT-A-SCHOOL PROGRAM," PROVIDING INCENTIVES THEREFOR, AND FOR OTHER PURPOSES Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:: Section 1. Title. This Act shall be known and cited as the "Adopt-a-School Act of 1998." Section 2. Declaration of policy. It is the policy of the State to provide quality and relevant education to the Filipino youth and to encourage private initiative to support public education. Towards this end, the State shall institute programs to encourage private companies and enterprises to help in the upgrading and modernization of public schools in the country, particularly those in poverty-stricken provinces. Section 3. Adopt-a-School Program. There is hereby established the "Adopt-aSchool Program" which will allow private entities to assist a public school, whether elementary, secondary, or tertiary, preferably located in any of the twenty (20) poorest provinces identified by the Presidential Council for Countryside Development or any other government agency tasked with identifying the poorest provinces in, but not limited to, the following areas: staff and faculty development for training and further education; construction of facilities; upgrading of existing facilities, provision of books, publications and other instructional materials; and modernization of instructional technologies. A Memorandum of Agreement (MOA) specifying the details of the adoption shall be entered into between the adopting entity and the head of the school concerned: Provided, That such MOA shall be subject to review and approval of the Superintendent of Schools of the province or district concerned: Provided, further, That the agreement shall last for at least two (2) years with the possibility of extension: Provided, finally, That such period may be shortened only in cases where the adopting entity is dissolved before the end of such period unless otherwise earlier terminated in accordance with the succeeding Sec.. Section 4. Periodic review. A review of the adoption shall be undertaken by the local school board of the province or city where the school is located. The standards and guidelines for the review shall be formulated by the Coordinating Council created under Sec. 7 hereof. The results of the review shall be taken into consideration in the assessment of the application for tax credits by the adopting entity. The school board may, after an appropriate review, recommend to the

Coordinating Council the termination of the adoption. The adopting entity may appeal the assessment to the Coordinating Council whose decision shall be final and unappealable. Section 5. Additional deduction for expenses incurred for the adoption . Provisions of existing laws to the contrary notwithstanding, expenses incurred by the adopting entity for the "Adopt-A-School Program" shall be allowed an additional deduction from the gross income equivalent to fifty percent (50%) of such expenses. Valuation of assistance other than money shall be based on the acquisition cost of the property. Such valuation shall take into consideration the depreciated value of the property in case said property has already been used. Fourteenth Congress Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine. REPUBLIC ACT NO. 9999 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 1. Short Title. - This Act shall be known as the "Free Legal Assistance Act of 2010". Section 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 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 his/her own choice, if upon

determination it appears that the party cannot afford the services of a counsel, and that services of a counsel are necessary to secure the ends of justice and protect of the party. Section 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. Section 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), the 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 purpose 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, the 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 DOJ for purposes of monitoring. Section 5. Incentives to Lawyers. - For purposes of this Act, a lawyer or professional partnerships rendering actual free legal services, as defined by the Supreme Court, shall be entitled to an allowable deduction from the gross income, the amount that could have been collected for the actual free legal services rendered or up to ten percent (10%) of the gross income derived from the actual performance of the legal profession, whichever is lower: Provided, That the actual free legal services herein contemplated shall be exclusive of the minimum sixty (60)hour mandatory legal aid services rendered to indigent litigants as required under the Rule on Mandatory Legal Aid Services for Practicing Lawyers, under BAR Matter No. 2012, issued by the Supreme Court. Section 6. Information, Education and Communication (IEC) Campaign. - The DOJ, in cooperation with the Philippine Information Agency (PIA), is hereby mandated to conduct an annual 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.

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Section 7. Reportorial Requirement. - For purposes of determining the effectiveness and social impact of the provisions of this Act, the DOJ shall submit an annual report to both Houses of Congress indicating therewith the number of parties who benefited from this Act. The report shall state in detail, among others, the geographic location, demographic characteristics and socioeconomic profile of the beneficiaries of this Act. Section 8. Implementing Rules and Regulations (IRR). - Within ninety (90) days from the date effectivity of this Act, the BIR shall formulate the necessary revenue regulations for the proper implementation of the tax component as envisioned in this Act. The Supreme Court 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. Section 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. Section 10. Repealing Clause. - Any law, decree, ordinance or administrative circular not consistent with any provision of this Act is hereby amended, repealed or modified accordingly. Section 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,