Republic of the Philippines f is A reggy
HOUSE OF REPRESENTATIVES d a
Quezon City
SEVENTEENTH CONGRESS

First Regular Session

HOUSE BILL NO. 8823

Introduced by HONORABLE STRIKE B. REVILLA

EXPLANATORY NOTE

The promotion and protection of Filipino national culture has persistently been
one of the core priorities of the State. Since culture manifests the freedom of belief and
expression, it may be regarded that the local music industry embodies the soul of an
abounding culture of the Philippines. For the past forty years, the original Filipino music
or most widely known as OPM has been established and popularized by various artists.
Nevertheless, foreign music has constantly hindered the dominance of Filipino artists in
the industry since then. In this regard, the formation and promotion of original Filipino
music is highly encouraged.

Moreover, the local music industry must endure cultural opportunities to Filipinos
alike. Filipino artists with exceptional talents deserve acknowledgement and patronage
from our fellowmen. Likewise, support provided by the government to make the
Philippine music industry internationally competitive is deemed necessary. The
exemption of the holding of pop, rock, or distinct concerts featuring mainly Filipino
compositions as well as Filipino artists from the payment of amusement tax will confer a
great benefit and advantage for the struggling Philippine music industry to survive and
flourish not only in the local scene but in the international scene as well. Pursuant to
public service through legislation, | believe it is high time that we pass this bill in order to
preserve and improve the condition of our local music industry as well as alleviate the
plight of our Filipino artists.

Thus, the passage of this bill is earnestly sought.

REP. STRI : B. REVILLA

2nd District of Cavite


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
First Regular Session

HOUSE BILL No.8823

Introduced by HONORABLE STRIKE B. REVILLA

AN ACT
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC
INDUSTRY, AMENDING FOR THIS PURPOSE CERTAIN SECTIONS OF THE
LOCAL GOVERNMENT CODE OF 1991

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 Local Music Industry
Incentives Act.

Sec. 2. Declaration of Policy — The State, in its belief that culture is a human
right and a manifestation of the freedom of belief and expression, shall promote and
protect the Filipino national culture which includes the local music industry. First and
foremost, it shall encourage and promote the creation of original Filipino music and
provide support to make the industry internationally competitive. It shall ensure that the
music industry provides cultural opportunities to all Filipinos.

Sec. 3. Section 140 of republic Act No. 7160, otherwise known as “The Local
Government Code of 1991,” as amended by Republic Act no. 9640, is hereby further
amended to read as follows

“SEC 140 Amusement Tax. — (a) The province may
levy an amusement tax to be collected from the proprietors,
lessees, or operators of theatres, cinemas, concert halls,
circuses, boxing stadia, and other places of amusement at a
rate of not more than ten percent (10%) of the gross receipts
from the admission fees.

xX

“(c) The holding of operas, concerts, dramas, recitals,
painting and art exhibitions, flower shows, musical programs,
literary and oratorical presentations. [except] INCLUDING



pop, rock, or similar concerts AS LONG AS THEY
FEATURE MAINLY FILIPINO ARTISTS AND FILIPINO
COMPOSITIONS shall be exempt from the payment of the
tax herein imposed.

XXX

“(e) THE PROCEEDS FROM THE AMUSEMENT
TAX FROM CONCERTS AND OTHER MUSIC RELATED
PRESENTATION MAY BE EARMARKED FOR
SUBSIDIZING WORKSHOPS OF LOCAL THEATER
MUSICALS AND/OR TRAINING AND WORKSHOPS FOR
LOCAL ARTISTS AND COMPOSERS. The REMAINING
proceeds [from the amusement tax] shall be shared equally
by the province and the municipality where such amusement
places are located.”

Sec. 4, The Department of Interior and Local Government, National Commission
for Culture and the Arts, different music industry guilds and organizations, as well as
producers and other stakeholders shall, within sixty (60) days from the effectivity of this
Act, promulgate the necessary rules and regulations for the effective implementation of
this Act.

Sec. 5. Repealing Clause — All laws, decrees, executive orders, rules and
regulations or part thereof deemed inconsistent with the provisions of this Act are
hereby repealed or modified accordingly.

Sec. 6. Effectivity Clause — This Act shall take effect fifteen (15) days from its
publication in the Official Gazette or in at least two (2) national newspapers of general

circulation.

Approved,