RA 10028 AN ACT EXPANDING THE PROMOTION OF BREASTFEEDING

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 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

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.
RA 8525 AN ACT ESTABLISHING AN "ADOPT-A-SCHOOL PROGRAM," PROVIDING
INCENTIVES THEREFOR, AND FOR OTHER PURPOSES

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.
RA 9999 AN ACT PROVIDING A MECHANISM FOR FREE LEGAL ASSISTANCE AND
FOR OTHER PURPOSES

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.1avvph!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.
RA 7277 AN ACT PROVIDING FOR THE REHABILITATION, SELF-DEVELOPMENT
AND SELF-RELIANCE OF DISABLED PERSON AND THEIR INTEGRATION

SECTION 8. Incentives for Employer (a) To encourage the active participation of the private
sector in promoting the welfare of disabled persons and to ensure gainful employment for
qualified disabled persons, adequate incentives shall be provided to private entities which
employ disabled persons.

(b). Private entities that employ disabled persons who meet the required skills or qualifications,
either as regular employee, apprentice or learner, shall be entitled to an additional deduction,
from their gross income, equivalent to twenty-five percent (25%) of the total amount paid as
salaries and wages to disabled persons: Provided, however, That such entities present proof as
certified by the Department of Labor and Employment that disabled person are under their
employ. Provided, further, That the disabled employee is accredited with the Department of
Labor and Employment and the Department of Health as to his disability, skills and
qualifications.

(c). Private entities that improved or modify their physical facilities in order to provide
reasonable accommodation for disabled persons shall also be entitled to an additional deduction
from their net taxable income, equivalent to fifty percent (50%) of the direct costs of the
improvements or modifications. This section, however, does not apply to improvements or
modifications of facilities required under Batas Pambansa Bilang 344.