• 
FIFTEENTH CONGRESS OF THE, 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
) 
) 
) 
'SENATE 
S.B. 1242 
Introduced by Senator 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 that 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 Filipino 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 reading and entertainment materials among 
Filipinos. 


FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES, 
First Regular Session 
) 
) 
) 
SENATE 
S.B. 1242 
" Hl:CE1VH) BY"-I'-- " 
Introduced.by Senator 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 House of Representatives of the Philippines in 
Congress assembled: 
SECTION. 1. Short Title. This Act shall be known as the "Komiks Industry 
Act of 2010". 
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 
komiks 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 youth 
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 af komiks as the medium of education and 
information. 
SEC. 5. Government Agencies' Initiatives. The Department of Education 
(DepEd), National Commission fo~ 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 in'stitutionalize 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 effectivity 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. This Act shall take effect after fifteen (15) days following 
the publication in two (2) newspapers of general circulation. 
Approved, 
2