Title
Amendment to Philippine Inventors Incentives Act
Law
Presidential Decree No. 1423
Decision Date
Jun 9, 1978
Amendment to the Philippine Inventors Incentives Act provides financial aid and incentives to inventors, utility model makers, and industrial designers for the development and production of their inventions, utility models, or industrial designs, including the establishment of an Invention Guarantee Fund and tax exemptions for local manufacturers.
A

Introduction of Key Definitions (Section 3)

  • "Invention": Any new and useful machine, product, substance, process, or improvement meeting novelty, utility, and operativeness standards.
  • "Innovation" (Utility Model): New models of implements or industrial products not qualifying as inventions but useful due to form, configuration, construction, or composition.
  • "Industrial Design": New, original, ornamental designs for manufactured articles.

Financial Aid to Inventors and Designers (Section 4(b))

  • Grants financial aid to inventors, utility model makers, and industrial designers.
  • Aid is for development, perfection, and production of inventions or models, including those with pending patents.
  • Support extends to production up to pilot plant scale to demonstrate operability and industrial application.
  • Provided under certain terms and conditions.

Renumbering of Sections

  • Original Section 3 becomes Section 4.
  • Sections 4, 5, and 6 are renumbered as Sections 5, 6, and 7 respectively.
  • Sections 7, 8, and 9 are renumbered as Sections 9, 10, and 11.
  • Sections 10 is renumbered as Section 12.
  • Sections 11 to 15 are renumbered as Sections 13 to 17.

Creation of the Invention Guarantee Fund (Section 8)

  • A fund of six million pesos is established.
  • Initial appropriation of 1 million pesos from the National Science Development Board’s Grants-In-Aid Fund.
  • Additional 5 million pesos authorized from unappropriated national funds.
  • Fund administered by the Development Bank of the Philippines (DBP).
  • Used to guarantee unsecured portions of industrial loans for manufacturing patented Filipino inventions, utility models, or industrial designs.

Formation of a Committee to Identify Technological Priorities

  • The Philippine Inventors Commission will form a committee within three months.
  • Members come from: Department of Industry, NEDA, National Science Development Board, Department of Trade, DBP.
  • Committee to consult private industries and government agencies.
  • Its findings guide inventors’ research, enhancing economic viability and commercial application.
  • Certification by the Philippine Inventors Commission required to access guarantee facility.

Conditions for Guarantee Facility Access

  • Subject inventions, utility models, or designs must align with industrial and national priorities identified by the committee.
  • Additional requirements as prescribed by the Development Bank of the Philippines.

Tax Incentives for Manufacture of Local Inventions (Section 12)

  • Exemption from taxes, license fees, and permit fees (excluding customs duties on imports) for the first five years from first sale.
  • Applies only if manufacture is by the inventor(s) themselves as small or medium-scale enterprise (capitalization up to 4 million pesos).
  • If manufactured by a partnership or corporation, majority interest must be owned by the inventor(s).
  • Manufacturers must maintain separate books of account for such manufacture and sale.
  • Must be Filipino citizens or enterprises with at least 60% Filipino ownership.

Immediate Effectivity

  • The amendments take effect immediately upon issuance.

Additional Provisions

  • The decree contains formal enactment language.
  • Signed by the President and his Executive Assistant indicating official promulgation.

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