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"

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 "Expanded Breastfeeding Promotion Act
of 2009".

Section 2. Section 2 of Republic Act No. 7600 is hereby amended to read as follows:

Sec. 2. Declaration of Policy. - The State adopts rooming-in as a national policy to encourage,
protect and support the practice of breastfeeding. It shall create an environment where basic
physical, emotional, and psychological needs of mothers and infants are fulfilled through the practice
of rooming-in and breastfeeding.

"The State shall likewise protect working women by providing safe and healthful working conditions,
taking into account their maternal functions, and such facilities and opportunities that will enhance
their welfare and enable them to realize their full potential in the service of the nation. This is
consistent with international treaties and conventions to which the Philippines is a signatory such as
the Convention on the Elimination of Discrimination Against Women (CEDAW), which emphasizes
provision of necessary supporting social services to enable parents to combine family obligations
with work responsibilities; the Beijing Platform for Action and Strategic Objective, which promotes
harmonization of work and family responsibilities for women and men; and the Convention on the
Rights of the Child, which recognizes a child's inherent right to life and the State's obligations to
ensure the child's survival and development.

"Breastfeeding has distinct advantages which benefit the infant and the mother, including the
hospital and the country that adopt its practice. It is the first preventive health measure that can be
given to the child at birth. It also enhances mother-infant relationship. Furthermore, the practice of
breastfeeding could save the country valuable foreign exchange that may otherwise be used for milk
importation.

"Breastmilk is the best food since it contains essential nutrients completely suitable for the infant's
needs. It is also nature's first immunization, enabling the infant to fight potential serious infection. It
contains growth factors that enhance the maturation of an infant's organ systems.

"Towards this end, the State shall promote and encourage breastfeeding and provide the specific
measures that would present opportunities for mothers to continue expressing their milk and/or
breastfeeding their infant or young child.

Section 3. Section 3 of Republic Act No. 7600 is hereby amended to read as follows:

"Sec. 3. Definition of Terms. - For purposes of this Act, the following definitions are adopted:

"a) Age of gestation - the length of time the fetus is inside the mother's womb.
"b) Bottlefeeding - the method of feeding an infant using a bottle with artificial nipples,
the contents of which can be any type of fluid.

"c) Breastfeeding - the method of feeding an infant directly from the human breast.

"d) Breastmilk - the human milk from a mother.

"e) Breastmilk substitute - any food being marketed or otherwise represented as

partial or total replacement of breastmilk whether or not suitable for that purpose.

"f) Donor milk - the human milk from a non-biological mother.

"g) Expressed breastmilk - the human milk which has been extracted from the breast
by hand or by breast pump. It can be fed to an infant using a dropper, a nasogastric
tube, a cup and spoon, or a bottle.

"h) Expressing milk - the act of extracting human milk from the breast by hand or by
pump into a container.

"i) Formula feeding - the feeding of a newborn with infant formula usually by bottle
feeding. It is also called artificial feeding.

"j) Health institutions - are hospitals, health infirmaries, health centers, lying-in
centers, or puericulture centers with obstetrical and pediatric services.

"k) Health personnel - are professionals and workers who manage and/or administer
the entire operations of health institutions and/or who are involved in providing
maternal and child health services.

"l) Health workers - all persons who are engaged in health and health-related work,
and all persons employed in all hospitals, sanitaria, health infirmaries, health centers,
rural health units, barangay health stations, clinics and other health-related
establishments, whether government or private, and shall include medical, allied
health professional, administrative and support personnel employed regardless of
their employment status.

"m) Infant - a child within zero (0) to twelve (12) months of age.

"n) Infant formula - the breastmilk substitute formulated industrially in accordance

with applicable Codex Alimentarius standards, to satisfy the normal nutritional
requirements of infants up to six (6) months of age, and adopted to their
physiological characteristics.

"o) Lactation management - the general care of a mother-infant nursing couple

during the mother's prenatal, immediate postpartum and postnatal periods. It deals
with educating and providing knowledge and information to pregnant and lactating
mothers on the advantages of breastfeeding, the risks associated with breastmilk
substitutes and milk products not suitable as breastmilk substitutes such as, but not
limited to, condensed milk and evaporated milk, the monitoring of breastfeeding
mothers by health workers and breastfeeding peer counselors for service patients to
ensure compliance with the Department of Health, World Health Organization (WHO)
 and the United Nations Children's Fund (UNICEF) on the implementation of
breastfeeding policies, the physiology of lactation, the establishment and
maintenance of lactation, the proper care of the breasts and nipples, and such other
matters that would contribute to successful breastfeeding.

"p) Lactation stations - private, clean, sanitary, and well-ventilated rooms or areas in
the workplace or public places where nursing mothers can wash up, breastfeed or
express their milk comfortably and store this afterward.

"q) Low birth weight infant - a newborn weighing less than two thousand five hundred
(2,500) grams at birth.

"r) Nursing employee - any female worker, regardless of employment status, who is
breastfeeding her infant and/or young child.

"s) Mother's milk - the breastmilk from the newborn's own mother.

"t) Non-health facilities, establishment or institution - public places and working

places, as defined in subparagraphs (u) and (y), respectively.

"u) Public place - enclosed or confined areas such as schools, public transportation
terminals, shopping malls, and the like.

"v) Rooming-in - the practice of placing the newborn in the same room as the mother
right after delivery up to discharge to facilitate mother-infant bonding and to initiate
breastfeeding. The infant may either share the mother's bed or be placed in a crib
beside the mother.

"w) Seriously ill mothers - are those who are: with severe infections; in shock, in
severe cardiac or respiratory distress; or dying; or those with other conditions that
may be determined by the attending physician as serious.

"x) Wet-nursing - the feeding of a newborn from another mother's breast when
his/her own mother cannot breastfeed.

"y) Workplace - work premises, whether private enterprises or government agencies,

including their subdivisions, instrumentalities and government-owned and -controlled
corporations.

"z) Young child - a child from the age of twelve (12) months and one (1) day up to
thirty-six (36) moths.

Section 4. Section 4 of Republic Act No. 7600 is hereby amended to read as follows:

Sec. 4. Applicability. - The provisions in this Chapter shall apply to all private enterprises as well as
government agencies, including their subdivisions and instrumentalities, and government-owned and
-controlled corporations.

Upon application to, and determination by, the Secretary of the Department of Labor and
Employment for the private sector, and the Chairperson of the Civil Service Commission for the
public sector, all health and non-health facilities, establishments and institutions may be exempted
for a renewable period of two (2) years from Section 6 of this Act where the establishment of
lactation stations is not feasible or necessary due to the peculiar circumstances of the workplace or
public place taking into consideration, among others, number of women employees, physical size of
the establishment, and the average number of women who visit.

All health and non-health facilities, establishments or institutions which are exempted in complying
with the provisions of this Act but nevertheless opted to comply are entitled to the benefits herein
stated: Provided, That they give their employees the privilege of using the same.

Section 5. Section 10 of Republic Act No. 7600 is hereby amended to read as follows:

Sec. 10. Provision of Facilities for Breastmilk Collection and Storage for Health Institutions. - The
health institution adopting rooming-in and breastfeeding shall provide equipment, facilities, and
supplies for breastmilk collection, storage and utilization, the standards of which shall be defined by
the Department of Health. Health institutions are likewise encouraged to set up milk banks for
storage of breastmilk donated by mothers and which have undergone pasteurization. The stored
breastmilk will primarily be given to children in the neonatal intensive care unit whose own mothers
are seriously ill.

Section 6. A new Section 11, under a new Chapter, is added to read as follows:

CHAPTER III
Lactation Stations

Sec. 11. Establishment of Lactation Stations. - It is hereby mandated that all health and non-health
facilities, establishments or institutions shall establish lactation stations. The lactation stations shall
be adequately provided with the necessary equipment and facilities, such as: lavatory for hand-
washing, unless there is an easily-accessible lavatory nearby; refrigeration or appropriate cooling
facilities for storing expressed breastmilk; electrical outlets for breast pumps; a small table;
comfortable seats; and other items, the standards of which shall be defined by the Department of
Health. The lactation station shall not be located in the toilet.

In addition, all health and non-health facilities, establishments or institutions shall take strict
measures to prevent any direct or indirect form of promotion, marketing, and/or sales of infant
formula and/or breastmilk substitutes within the lactation stations, or in any event or circumstances
which may be conducive to the same.

Apart from the said minimum requirements, all health and non-health facilities, establishments or
institutions may provide other suitable facilities or services within the lactation station, all of which,
upon due substantiation, shall be considered eligible for purposes of Section 14 of this Act.

Section 7. A new Section 12 is hereby added to read as follows:

Sec. 12. Lactation Periods. - Nursing employees shall granted break intervals in addition to the
regular time-off for meals to breastfeed or express milk. These intervals, which shall include the time
it takes an employee to get to and from the workplace lactation station, shall be counted as
compensable hours worked. The Department of Labor and Employment (DOLE) may adjust the
same: Provided, That such intervals shall not be less than a total of forty (40) minutes for every eight
(8)-hour working period.
Section 8. Section 11, which shall be under the renumbered Chapter IV of Republic Act No. 7600, is
hereby amended to read as follows:

"CHAPTER IV"
"INFORMATION, EDUCATION AND RE-EDUCATION DRIVE"

"SEC. 13. Continuing Education, Re-education and Training of Health Workers and Health
Institutions. - The Department of Health with the assistance of other government agencies,
professional and nongovernmental organizations shall conduct continuing information, education, re-
education, and training programs for physicians, nurses, midwives, nutritionist-dietitians, community
health workers and traditional birth attendants (TBAs) and other health worker on current and
updated lactation management.

Information materials shall be given to all health workers involved in maternal and infant care health
institutions."

Section 9. Section 12 Information Dissemination and Educational Programs of Pregnant Women

and Women of Reproductive Age. - During the prenatal, perinatal and postnatal consultations and/or
confinements of the mothers or pregnant women in a health institution and the health worker to
immediately and continuously teach, train and support the women on current and updated lactation
management and infant care, through participatory strategies such as organization of mothers' clubs
and breastfeeding support groups and to distribute written information materials on such matters free
of charge.

"The Department of Health is hereby mandated to develop and provide breastfeeding programs for
working mothers whose employees are encouraged to avail of it as part of their human resource
development programs.

"To equip women of reproductive age with accurate information on maternal nutrition and proper
nourishment in preparation for successful and sustainable breastfeeding, the Department of Health
is likewise mandated to produce and make available relevant information and programs which
should be disseminated to all city, municipal and barangay health centers.

"Employers are also highly encouraged to develop breastfeeding or lactation support programs
which main functions are to assess the needs of lactating employees with adequate information
regarding lactation management in the form of brochures, pamphlets and other educational
materials."

Section 10. A new Section 15 is hereby added to read as follows:

"SEC. 15. Integration of Breastfeeding Education in the Curricula. - To encourage and promote
breastfeeding, the Department of Education, the Commission on higher Education. And the
Technical Education, and the Technical Education and Skills Development Authority shall integrate
in the relevant subjects in the elementary, high school and college levels, especially in the medical
and education, the importance, benefits, methods or techniques of breastfeeding, and change of
societal attitudes towards breastfeeding."

Section 11. A new Section 16 is hereby added to read as follows:

"SEC. 16. Breastfeeding Awareness Month. - To raise awareness on the importance of and to
further promote breastfeeding, the month of August in each and every year throughout the
Philippines shall be known as "Breastfeeding Awareness Month."

Section 12. A new Section 17. Is hereby added to read as follows:

"SEC. 17. Public Education and Awareness Program. - To ensure the meaningful observance of
breastfeeding month as herein declared, a comprehensive national public education and awareness
program shall be undertaken in order to achieve the following objectives:

"a) To protect, promote and support breastfeeding in the Philippines as the normal,
natural and preferred method of feeding infants and young children;

"b) To guarantee the rightful place of breastfeeding in society as a time honored

tradition and nurturing value as well as a national health policy that must be
enforced;

"c) To provide information about the benefits and superiority of breastfeeding and the
high risks and costs of bottlefeeding;

"d) To generate awareness on, and full enforcement of, national and international
laws, codes, policies and programs on the promotion and protection of safe and
adequate nutrition for infants and young children by promoting and protecting
breastfeeding and regulating the marketing of certain foods and feeding bottles, teats
and pacifiers; and

"e) To instill recognition and support and ensure access to comprehensive, current
and culturally appropriate lactation care and services for all women, children and
families, including support for breastfeeding mothers in the work force.

"The Department of Health shall lead in the implementation of the comprehensive national public
education and awareness program on breastfeeding through a collaborative interagency and multi-
sectoral effort at all levels."

Section 13. A new Section 18, which shall be under the renumbered Chapter V of Republic Act No.
7600, is hereby added to read as follows:

CHAPTER V
Miscellaneous Provisions

"Sec. 18. Department of Health Certification. - Any health and non-health facility, establishment or
institution satisfying the requirements of Sections 6 and 7 herein relative to a proper lactation station
may apply with the local Department of Health office for a 'working mother-baby friendly' certification.
The Department of Health shall promulgate guidelines to determine eligibility for such certification,
which shall include an annual Department of Health inspection to confirm the continued compliance
with its standards.

"The Department of Health shall maintain a list of 'mother-baby-friendly' establishments, which it

shall make available to the public."
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."

Section 15. A new Section 20 shall be added to read as follows:

"Sec. 20. Implementing Agency. - The Department of Health shall be principally responsible for the
implementation and enforcement of the provisions of this Act."

Section 16. Section 14 of Republic Act No. 7600 is hereby renumbered and amended to read as
follows:

"Sec. 21. Sanctions. - Any private non-health facility, establishment and institution which
unjustifiably refuses or fails to comply with Sections 6 and 7 of this Act shall be imposed a fine of not
less than Fifty thousand pesos (Php50,000.00) but not more than Two hundred thousand pesos
(Php200,000.00) on the first offense.

"On the second offense, a fine of not less than Two hundred thousand pesos (Php200,000.00) but
not more than Five hundred thousand pesos (Php500,000.00).

"On the third offense, a fine of not less than Five hundred thousand pesos (Php500,000.00) but not
more than One million pesos (Php1,000,000.00) and the cancellation or revocation of the business
permits or licenses to operate.

"In all cases, the fine imposed should take into consideration, among others, number of women
employees, physical size of the establishment, and the average number of women who visit.

"In addition, the Secretary of Health is hereby empowered to impose sanctions on health institution
for the violation of this Act and the rules issued thereunder. Such sanctions may be in the form of
reprimand or censure and in case of repeated willful violations, suspension of the permit to operate
of the erring health institution.
1avvphi1

"Heads, officials and employees of government health and non-health facilities, establishments and
institutions who violate this Act shall further be subject to the following administrative penalties:

"First offense - Reprimand;

"Second offense - Suspension for one (1) to thirty (30) days; and
 "Third offense - Dismissal.

"This shall be without prejudice to other liabilities applicable under civil service law and rules."

Section 17. Funding. - Government agencies, including their subdivisions and instrumentalities,
shall use their respective budget for gender and development or their budgets for repairs,
maintenance and materials acquisition to comply with Section 6 hereof.

Section 18. Rules and Regulations. - The Department of Health, as the lead agency, in coordination
with the Department of Labor and Employment, the Department of Trade and Industry, the
Department of Justice, the Department of Social Welfare and Development, the Department of
Education, the Department of the Interior and Local Government, the Civil Service Commission, the
Commission on Higher Education, the technical Education and Skills Development Authority and
professional and nongovernmental organizations concerned, shall issue within one hundred and
twenty (120) days upon its effectivity the rules and regulations necessary to carry out the provisions
of this Act.

Section 19. Separability Clause. - If any clause, sentence, paragraph or part of this Act shall be
declared to be invalid, the remainder of this Act or any provision not affected thereby shall remain in
force and effect.

Section 20. Repealing Clause. - All laws, presidential decrees, executive orders, rules and
regulations or parts thereof which are not consistent with this Act are hereby repealed, amended or
modified accordingly.

Section 21. Effectivity Clause. - This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in at least two (2) newspapers of general circulation, whichever comes earlier.

Approved,

(Sgd.) PROSPERO C. NOGRALES (Sgd.) JUAN PONCE ENRILE

Speaker of the House of Representatives President of the Senate

This Act which is a consolidation of Senate Bill No. 1698 and House Bill No. 879, 4012 and 6076
was finally passed by the Senate and the House of Representatives on December 16, 2009.

(Sgd.) MARILYN B. BARUA-YAP (Sgd.) EMMA LIRIO-REYES

Secretary General Secretary of Senate
House of Represenatives

Approved: March 16, 2010

(Sgd.) GLORIA MACAPAGAL-ARROYO

President of the Philippines
Republic Act No. 8502 February 13, 1998

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 export-oriented 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-a-School

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.
Section 6. Additional incentives. – The adopting company or enterprise, in addition to the
incentive provided in the preceding Sec., shall be entitled to have its name emblazoned beneath the
name of the school after words indicating that the school is under the "Adopt-a-School Program."

Moreover, the adopting entity shall be represented in the local school board of the municipality
where the adopted elementary or high school is located.

Section 7. Coordinating council. – A Coordinating Council, hereinafter referred to as the Council,

is hereby created to coordinate and monitor the implementation of this Act. The Council shall be
composed of the Secretary of the Department of Education, Culture and Sports (DECS), as
chairperson; the Chairman of the Commission on Higher Education (CHED) and the Director-
General of the Technical Education and Skills Development Authority (TESDA), as co-chairpersons;
and the chairperson of the Presidential Council for Countryside Development (PCCD), and a
representative from a national federation of chambers of commerce and industry to be appointed by
the President of the Philippines, as members.

The Council shall meet once every three (3) months. The chairpersons and members shall not
receive compensation but shall be entitled to reimbursements for reasonable expenses related to the
Council's activities.

The DECS, CHED and TESDA, through a mutual agreement, shall each make provisions for the
secretariat of the Council.

Section 8. Rules and regulations. – The DECS, CHED and TESDA, in consultation with the
Department of Finance, shall formulate the rules and regulations to implement this Act.

Section 9. Separability clause. – In the event that any provision of this Act is declared
unconstitutional, the validity of the other provisions shall not be affected by such declaration.

Section 10. Repealing clause. – All laws, decrees, orders, rules and regulations or parts thereof
inconsistent with this Act are hereby repealed or modified accordingly.

Section 11. Effectivity. – This Act shall take effect fifteen (15) days after its publication in two (2)
national newspapers of general circulation.

Approved: February 14, 1998

 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 Philippine 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. 1av vph!1

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,

(Sgd.) PROSPERO C. NOGRALES (Sgd.) JUAN PONCE ENRILE

Speaker of the House of Representatives President of the Senate

This Act which is a consolidation of Senate Bill No. 2361 and House Bill No. 4301 was finally passed
by the Senate and the House of the Representatives on January 27, 2010 and January 26, 2010,
respectively.

(Sgd.) MARILYN B. BARUA-YAP (Sgd.) EMMA LIRIO-REYES

Secretary General Secretary of Senate
House of Represenatives