TWENTIETH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE 
S. No. 877
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25 AUG-4 P6 :08
RUCEiVED B'V
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC 
INDUSTRY AND AMENDING CERTAIN SECTIONS OF REPUBLIC ACT NO. 
7160 OR THE LOCAL GOVERNMENT CODE OF 1991
EXPLANATORY NOTE
The Philippine music industry is a vital pillar of our nation's cultural heritage. 
Beyond its artistic value, it contributes to economic growth, community identity, and 
national pride. Local musicians, composers, and producers not only tell stories that 
reflect our collective experiences but also help preserve and promote Filipino values 
and traditions. Despite their significance, many artists face systemic barriers—such as 
lack of funding, inadequate institutional support, and limited access to development 
opportunities—that hinder the full flourishing of the industry.
The proposed measure seeks to provide much-needed support to Filipino music 
creators by establishing incentives, grants, and capacity-building initiatives. The bill 
empowers local government units and relevant institutions to extend financial and 
logistical assistance to local music programs, productions, and events, thereby 
fostering a thriving and inclusive environment for musical talent to emerge and 
succeed.


Previously filed by Senator Grace Poe in the 19th Congress, this bill reflects a 
parallel vision—one that amplifies the voices of Filipino musicians and affirms that 
music, like film, is a powerful medium for cultural identity, creative excellence, and 
national recognition.
In view of the foregoing, the immediate passage of this bill is earnestly sought.
INGGOY EJERCITO ESTRADA


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s. No. 877
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of tiif .’I.i-p
25 AUG-4 P6 ^8
RECEIVED BV:
Introduced by Senator Jinggoy Ejercito Estrada
AN ACT
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC 
INDUSTRY AND AMENDING CERTAIN SECTIONS OF REPUBLIC ACT NO. 
7160 OR THE LOCAL GOVERNMENT CODE OF 1991
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Short Title. - This Act shall be known as the "Local Music Industry
2 
Incentives Act'.
3 
Sec. 2. Declaration of Policy. - Pursuant to the State's belief that culture is a
4 
human right and a manifestation of the freedom of belief and expression, it shall
5 
promote and protect the Filipino national culture which includes the local music
6 
industry. The State shall encourage and promote the creation of original Filipino music
7 
and provide support to make the industry internationally competitive. It shall ensure
8 
that the music industry provides cultural opportunities to all Filipinos.
9 
Sec. 3. Definition of Terms. - Section 140 of Republic Act No. 7160, otherwise
10 
known as "The Local Government Code of 1991", as amended by Republic Act No.
11 
9640, is hereby amended to read as follows:
12 
"SEC. 140. Amusement Tax. - (a) The province may
13 
levy an amusement tax to be collected from the proprietors,
14 
lessees or operators of theaters, cinemas, concert halls,
15 
circuses, boxing stadiums and other places of amusement at


1 
a rate of not more than ten percent (10%) of the gross
2 
receipts from the admissions fees.
3 
"X X X
4 
"(c) The holding of operas, concerts, 
dramas, recitals,
5 
painting and art exhibitions, flower shows, musical programs,
6 
literary and oratorical presentations, [except] INCLUDING
7 
pop, rock, or similar concerts AS LONG AS THEY FEATURE
8 
MAINLY FILIPINO ARTISTS AND FILIPINO
9 
COMPOSITIONS shall be exempt from the payment of the
10 
tax herein imposed.
11 
"x X X
12 
"(e) THE PROCEEDS FROM THE AMUSEMENT TAX
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FROM CONCERTS AND OTHER MUSIC-RELATED
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PRESENTATIONS SHALL BE EARMARKED FOR
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SUBSIDIZING WORKSHOPS OF LOCAL THEATER
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MUSICALS AND/OR TRAINING AND WORKSHOPS FOR
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LOCAL ARTISTS AND COMPOSERS. The REMAINING
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proceeds [from the amusement tax] shall be shared equally
19 
by the province and the municipality where such amusement
20 
places are located."
21 
Sec. 4. Implementing Rules and Regulations. - The Department of Interior and
22 
Local Government (DILG), National Commission for Culture and the Arts (NCCA),
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different music industry guilds and organizations, as well as producers and other
24 
stakeholders shall, within sixty (60) days from the effectivity of this Act, promulgate
25 
the necessary rules and regulations for the effective implementation of this Act.
26 
Sec. 5. Separability Clause. - If any portion or provision of this Act is declared
27 
unconstitutional, the remainder of this Act or any provisions not affected thereby shall
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remain in force and effect.
29 
Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive
30 
order, letter of Instruction, rule or regulation inconsistent with the provisions of this
31 
Act is hereby repealed or modified accordingly.


1 
Sec. 7. Effectivity Clause. - This Act shall take effect fifteen (15) days after its
2 
publication in two (2) newspapers of general circulation.
Approved,