Honorable Maria Lourdes P.A. Sereno, Chief Justice of the Supreme Court, Members of the Cabinet, Members of Congress, Members of the Judiciary, Members of the Diplomatic Corp., Colleagues in the Philippine Bar Association, distinguished guests, friends, ladies and gentlemen.
The Philippine Bar Association has dedicated itself to promote, preserve, and perpetuate the “Rule of Law” and in its celebration of Law Day tonight it re-affirms that sublime commitment.
British jurist A.V. Dicey who popularized the phrase “rule of law” in 1885 said that there are three important aspects of “rule of law” which are (a) First, that no one can be punished or made to suffer except for breach of law proved in the ordinary court; (b) Second, no one is above the law and every one is equal before the law regardless of social, economic, and political status; and (c) Third, the rule of law includes the results of judicial decisions determining the rights of private persons.
Position Paper: BUREAU OF INTERNAL REVENUE (“BIR”) PROPOSAL REQUIRING THE POSTING OF THE SCHEDULE OF LEGAL FEES IN LAW OFFICES: ADDRESSING THE ISSUES OF REGULATORY JURISDICTION AND LEGAL ETHICS
(submitted by Atty. Beda G. Fajardo
President of the Philippine Bar Association
December 20, 2013)
BUREAU OF INTERNAL REVENUE ("BIR") PROPOSAL REQUIRING THE POSTING OF THE SCHEDULE OF LEGAL FEES IN LAW OFFICES: ADDRESSING THE ISSUES OF REGULATORY JURISDICTION AND LEGAL ETHICS
I. THE BIR'S PROPOSED MEASURE OF REQUIRING LAWYERS TO POST THEIR SCHEDULE OF FEES IN THEIR OFFICES IS UNCONSTITUTIONAL AS IT UNDULY INTRUDES INTO THE SUPREME COURT'S CONSTITUTIONAL AUTHORITY TO SUPERVISE AND REGULATE THE LEGAL PROFESSION AND INTERFERES WITH THE MANDATED AUTONOMY AND SELF-REGULATION OF THE INTEGRATED BAR OF THE PHILIPPINES.