Policies and Guidelines for Proper Availment of Incentives for Free Legal Assistance (BIR Revenue Regulation No. 12-2022)
On September 12, 2022, the Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 12-2022 to prescribe more definitive guidelines, procedures and requirements for the proper availment of the incentives granted to lawyers or professional partnerships that render actual free legal services under RA No. 9999 or otherwise known as the “Free Legal Assistance Act of 2010”.
