Definition of a Lawyer

Who is a LAWYER?

A lawyer is one who fulfils the following requirements:

• passed the bar exams
• taken an oath
• registered in the roll of attorneys, and
• received a certificate of license to practice law from the Clerk of Court of the Supreme Court.

After being admitted to the bar, a lawyer will remain in good standing if he/she complies with the following obligations:

• remain an IBP (Integrated Bar of the Philippines) member in good standing by regularly paying IBP dues and other assessments
• pay annual privilege tax
• observe the rules on proper ethics

Moreover, all lawyers and aspiring lawyers should also abide with the Code of Professional Responsibility.

Note: Lawyers who are already considered senior citizens are not exempted from paying their IBP dues and privilege tax.

According to Santos v. Llamas (A.C. No. 4749. January 20, 2000), the exemption granted by R.A. 7432 to senior citizens from paying individual income tax does not exempt senior citizen lawyers from paying their IBP dues and privilege tax.