LegProf - Soliman Santos, Jr. Vs Atty. Francisco Llamas AC 4749, (Jan.

20, 2000)

Respondent who last paid his IBP membership dues in 1992 subsequently failed to
indicate his IBP number in his pleadings and used at times the same IBP number for the
years 1995, 1996 and 1997. Supreme Court rejected Respondent’s claim that he honestly
thought that he was exempted from payment of IBP dues being a senior citizen and
being engaging in limited law practice only as he was principally into farming. Rule 139-
A, Section 9 requires every member of the IBP to pay annual dues. Non-payment of such
dues may warrant suspension or removal from the Attorney’s Roll pursuant to Section 10
of the same rule. Respondent can engage in law practice only by paying his dues, and
it does not matter that his practice is “limited”. Further, exemption from taxation of senior
citizens does not include exemption from payment of membership or association dues.