Powers and Fee Structure of the National Institute of Science and Technology
- Authorized to charge reasonable fees for analyses, tests, calibration, quality determination, refereeing in technical disputes, and other scientific services.
- The Institute must establish rules and regulations on fee scales and collection procedures.
Research Foundation Fund of the National Institute
- All income, donations, grants, bequests, and unexpended balances accrue to the Research Foundation Fund.
- Funds are strictly to be used for scientific research and investigations with Board approval.
Functions and Powers of the Philippine Atomic Energy Commission (PAEC)
- Supervised by the NSDB, tasked with establishing nuclear research laboratories.
- Conducts research on nuclear processes, atomic energy theory, production materials, and peaceful utilization of radioactive materials.
- Approves procurement of radioactive material and evaluates nuclear research proposals.
- Coordinates research entities and represents the Philippines in atomic energy conferences.
- Recommends candidates for nuclear science training and grants.
- Required to submit annual and special reports to the NSDB.
Regulation and Licensing of Radioactive Materials
- No manufacture, transfer, acquisition, or possession of radioactive materials without a license from the PAEC.
- The Commission sets and enforces rules for handling radioactive materials to protect public health and national security.
- Fees for licenses are limited to reasonable regulatory costs.
- Rules enactment requires publication in the Official Gazette.
Disposal and Distribution of Radioactive Materials
- PAEC may sell, lease, or dispose of radioactive material it owns; charges must compensate the government fairly and promote research.
- The Commission may waive fees for nonprofits or charitable institutions depending on usage.
Tax Exemptions on Scientific Grants and Donations
- Grants, bequests, and donations to NSDB, its agencies, and the University of the Philippines meant for scientific and technological research, scholarships, or professional chairs are tax-exempt and deductible for donors.
- This exemption applies notwithstanding contrary laws.
Support and Tax Exemption for Private Scientific Foundations
- The Board promotes and assists establishment of private scientific foundations and projects.
- Contributions to these foundations and projects are tax-exempt and deductible.
- Income from foundation assets and investments is also tax-exempt.
Tax-Free Importation of Scientific Apparatus and Materials
- Scientific instruments and materials imported solely for research are exempt from all taxes and duties, regardless of foreign exchange allocation.
- Transfer or sale of such items triggers double tax and duty rates on the transferor.
- NSDB will issue implementing rules and regulations.
Penalties for Tax Evasion and Regulatory Violations
- Fines up to ₱4,000 or imprisonment up to 1 year, or both, for individuals evading tax exemptions fraudulently.
- Corporations face fines up to ₱10,000 plus liability of responsible officers or employees.
- Violations of PAEC rules lead to fines up to ₱1,000 or imprisonment up to 6 months; corporations fined up to ₱20,000.
Employment and Retirement of Scientists and Researchers
- Restrictive retirement provisions do not apply to scientists and researchers; however, appointing authorities may terminate services post-retirement age.
Atomic Energy Research Fund
- PAEC controls a fiduciary fund for fees, income, donations, and unexpended balances.
- Fund usage is exclusively for PAEC research and development upon Board approval.
Appropriation and Funding Availability
- Appropriated funds remain available until fully expended without fiscal year limitations.
Repeal and Continuity of Existing Laws
- Repeals specified prior Acts except certain amended provisions; removes inconsistencies.
Definitions Under the Act
- "Agencies" refers to the National Institute of Science and Technology and PAEC.
- "Radioactive material" means substances that emit ionizing radiation spontaneously.
- "Source material" includes uranium, thorium, or similar minerals as regulated.
- "Special nuclear materials" are plutonium, uranium, or other materials capable of substantial energy release via nuclear reactions.
Effective Date
- The Act takes effect upon approval on June 22, 1963.