FOURTEENTH CONGRESS OF THE REPUBLIC ) 
.. 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
S E N A T E  
/ 
Introduced by Senate President Manny Villar 
EXPLANATORY NOTE 
Reading is an essential source of knowledge and information, as well as a 
medium of 
entertainment for man. 
In the Philippines, the komiks 
phenomenon have enduring contributions to popular culture as reflected by 
their reuse in books, movies, radio plays, and television shows. From 1970s to 
the mid-80s, komiks .was the leading force of entertainment, aside from movies. 
It was the primary reading material among the ordinary people and the elites 
as well. It has been found to be the least expensive but the most effective 
means of providing basic information in the past decades. Most noteworthy 
about the komiks is it is a healthy and educational entertainment thak can 
explain in the simplest possible way incomprehensible and recalcitrant reality 
in the native language 
through the use of words and pictures, thereby 
reaching the minds of the masses. It is through komiks that one read stories 
that faithfully reflect the mores and traditions, the idiosyncracies and history of 
the Filipino people. 
Komiks has been the champion of the masses: political, sociological, and 
financial issues; the mirror of the country's times: dreams and disillusions, 
passions, and fashions; cultural anchor: a gentle reminder of our heritage and 
values; and a teacher as it contributes to the propagation of the Pilipino 
language in a country of more than 70 languages, thereby strengthening the 
Filipino race and the national language. 
Sadly, with the advent of computer games, compact discs, 
digital video 
discs, and the internet, the local komiks industry suffered. Moreover, the best 
illustrators in the local komiks industry have been lured by the high pay they 
received in the United States. Thus, the joy of reading komiks has been set 
aside and, as a consequence, results in the twin evils of diminishing readership 
and illiteracy. 
While the government provided the local movie industry with incentives, 
the local komiks industry was left neglected and unaided. It continues to feel 
the effect of production cost and the declining 
interest in reading. Hence, in 
order to revitalize the komiks industry, this proposed measure seeks to provide 
the prospective investors such fiscal incentives for the next five years. 
In view.of the foregoing, there is a need to jumpstart the revival of the 
komiks which used to be the undisputed king of 
entertainment 
materials among Filipinos. 


FOURTEENTH CONGRESS OF THE REPUBLIC ) 
j 
. , 
- i  
j 
L I. 
> 
OF THE PHILIPPINES 
1 
First Regular Session 
1 
S E N A T E  
Introduced by Senate President Manny Villar 
AN ACT 
PROMOTING THE REVIVAL OF THE KOMIKS INDUSTRY, PROVIDING TAX 
INCENTIVES THEREFOR, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress assembled: 
SEC. 1. Short Title. This Act shall be known as the “Komiks Industry 
Act of 2007”. 
SEC. 2. Declaration of Policy. It is hereby declared the policy of the State 
to recognize komiks as an essential source of education, information and 
entertainment. 
Towards this end, the State shall endeavor to revive the 
Philippine kopiks industry to boost the government’s drive for increased 
literacy, 
values formation as well as broaden the knowledge on Philippine 
culture. 
SEC. 3. 
Revival of the Komiks Industry. Komiks is a medium of 
entertainment, information and instruction; a creative combination of novel, 
painting and movie in one reading matter; the propagation of ideas and values. 
The komiks industry is hereby revived as instrumental in stimulating the minds 
of the old and the new generations; harness the artistic and literary talents of the 
people and solve the twin evils of illiteracy and diminishing readership. 
SEC. 4. Distribution and Dissemination of the Komiks as a Medium of 
Education and Information. - To bring back the interest in reading among the 
youths and the earlier generations, the local government units, the private sectors 
and allied fields in publication and media shall coordinate and harmonize their 
efforts in the distribution and dissemination of komiks as the medium of 
education and information. 


SEC. 
5. 
Government Agencies' Initiatives. 
The Department of 
Education (DepEd), National Commission for the Culture and the Arts (NCCA) 
and Komisyon sa Wikang Filipino (KWF) shall launch initiatives to revive the 
komiks industry. They shall conduct lectures on komiks writing among the 
various regions of the country. DepEd shall tap komiks writers and creators to 
make instructional materials to be used as teaching tools in schools. 
These agencies shall institutionalize awards to komiks writers and 
contributors to recognize their contribution to Philippine arts and culture. 
SEC. 6. Fiscal Incentives. To attract more investors in the komiks 
industry, 
publishers of komiks shall be exempt from the payment of their 
business tax. The imposition of EVAT for the purchase of materials needed for 
the publication and printing of the komiks shall likewise be suspended for the 
next five (5) years: Provided, However, That such expenses shall be exclusively 
used for the printing and publication of the same. 
SEC. 7.' 
Implementing Agency - The National Commission for the 
Culture and Arts (NCCA), in coordination with the DepEd shall issue the 
necessary rules and regulations to effectively implement the provisions of this 
Act. 
SEC. 8 . Separability Clause. If any portion or provisions of this Act is 
declared unconstitutional, the same shall not affect the validity and effectiyity of 
the other provisions not affected of this Act. 
SEC. 9. Repealing Clause. All laws, decrees, executive orders, rules and 
regulations, and other issuances or parts thereof which are inconsistent with 
this Act are hereby repealed, amended , or modified accordingly. 
SEC. 10. Effectivity Clause. 
This Act shall take effect after fifteen (15) 
days following the publication in two (2) newspapers of general circulation. 
Approved, 
2