Section 16
SEC. 16. Section eleven of the same Act is hereby amended to read as follows: "SEC. 11. The organization of apprenticeship programs shall primarily be a voluntary undertaking of employers. However, when national security or the particular requirements of economic development so demand, the President of the Philippines may require compulsory training of apprentices in certain trades, occupations, jobs or employment levels where a shortage is deemed critical as determined by the Secretary of Labor. Appropriate rules in implementation of this emergency provision shall be promulgated when the need arises by the Department of Labor. The number of apprentices to be compulsorily employed, in the case of factories and other industrial enterprises, shall not exceed five percent of the labor force or ten percent of the total number of unskilled workers in the given establishment. A percentage of the training costs of any apprenticeship program, whether voluntarily or compulsorily undertaken, shall be deductible from the income tax of the person or enterprise concerned at a rate or rates to be determined and fixed by the appropriate government agencies if not covered by existing laws and regulations."