World Intellectual Property Organization

Philippines

Tax Reform Act of 1997 (Republic Act No. 8424)

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Philippines

Year of current version:1998
Date of entry into force of original text:January 1, 1998
Date of Text (Enacted):December 11, 1997
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Enforcement of IP and Related Laws, Industrial Designs, Layout Designs of Integrated Circuits, Patents (Inventions), Trade Names, Trademarks, Transfer of Technology, Undisclosed Information (Trade Secrets), Utility Models
Notes:For provisions concerning the taxation of intellectual property rights, see Section 42(A)(4); Section 42(C)(4); Section 106 (A)(1)(b), (c), (d), (e); and Section 108 (A).
Available Texts: 
English

Tax Reform Act of 1997 (Republic Act No. 8424) Tax Reform Act of 1997 (Republic Act No. 8424), Complete document (pdf) [33 KB] Tax Reform Act of 1997 (Republic Act No. 8424), Complete document (htm) [56 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:PH059

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