Question & AnswerQ&A (Republic Act No. 3589)
The Science, Engineering and Technology Research Fund is a fiduciary fund composed of income, grants, bequests, donations, and unexpended balances managed by the National Science Development Board exclusively to support activities related to science, engineering, and technology research as specified in the law.
The National Institute of Science and Technology is authorized to charge reasonable fees for scientific analyses, tests, calibration of weights and measures, referee services in conflicts involving scientific determinations, and other related services. It must establish rules and regulations setting the scale of fees and collection procedures.
The Commission is mandated to establish nuclear research laboratories, conduct research related to atomic energy, approve procurement of radioactive materials, evaluate nuclear research projects, coordinate research efforts on nuclear science, represent the Philippines internationally in atomic energy matters, recommend citizens for training and scholarships, and submit annual and special reports to the Board.
No, under Section 16-a, no person may manufacture, produce, transfer, acquire, own, possess, import, or export any radioactive material except pursuant to a license issued in accordance with the Act and regulations promulgated by the Commission.
Any person who evades or attempts to evade taxes through fraud or misrepresentation relating to Sections 23 or 24 faces a fine of up to four thousand pesos or imprisonment for up to one year, or both. Corporations face fines up to ten thousand pesos, and officers or employees committing violations may have individual criminal liability.
Apparatus, instruments, utensils, equipment, and materials imported solely for scientific and technological research and development may be imported free from all taxes and duties, even without foreign exchange allocation certification, provided the National Science Development Board certifies the importation's scientific purpose. If such articles are later sold or transferred for profit, double taxes and duties must be paid.
The Atomic Energy Research Fund is a fiduciary fund under the administration of the Philippine Atomic Energy Commission that accrues all fees, charges, income, donations, grants, bequests, and unexpended balances of the Commission. It is used exclusively to carry out the Commission's research and development activities related to atomic energy.
No, Section 23 provides that grants, bequests, donations, and contributions made to the National Science Development Board, its agencies, or recognized private educational institutions for scientific and technological investigations or scholarships are tax-exempt and deductible from the donor's income tax upon certification by the Board or University of the Philippines.
Section 26-a exempts scientists and researchers from the restrictive provisions of compulsory retirement laws, allowing them to continue working beyond the mandatory retirement age unless their services are terminated by the appointing authority.