13th CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
1 
First Regular Session 
1 
Introduced by Senator Ralph G. Recto 
EXPLANATORY 
NOTE 
This bill seeks to exempt pop and rock concerts from the amusement tax 
levied by the provinces by deleting the phrase "except" from Section 140 
paragraph (c) of the Local Government Code of 1991. 
At present, live musical and theatrical productions are lumped together 
with the movie industry in the application of the amusement tax of 30%. The law 
perceives that singers, musicians. composers and live theater actors be given the 
same treatment as their counterpart in the film industry. But beyond the 
entertainment they provide, live musical and theatrical productions are quite 
different from film. 
Movies can be shown five times or more per day and over an extended 
run of anywhere from one week to a month. It can be shown in more than a 
thousand movie houses nationwide. A live musical or theatrical performance by 
the same performer, on the other hand, can be launched only once in a day 
before an audience of only several hundreds and can be reprised over a much 
limited time. 
For movies, an add-on tax is placed on the ticket price and is collected 
only as the viewer enters the movie house to watch the film. While in live musical 
and theatrical production, regardless of actual public attendance or ticket sales, 
thirty percent (30%) amusement tax is deducted in advance from the expected 
gross sales of the production. 
This legislation will level the playing field in the application of the 
amusement tax within the same entertainment genre, that is, the musical form -- 
be it classical, jazz, pop, rock, opera, etc., distinct from the movie and broadcast 
form of entertainment. 
In view of the foregoing, immediate passage of this bill is earnestly sought. 


13+b CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
) 
1 
'04 Jet- -6 
W i  :2E 
First Regular Session 
1 
SENATE 
s. BILL NO. 
1369 
Introduced by Senator Ralph G. Recto 
AN ACT 
EXEMPTING POP AND ROCK CONCERTS FROM THE AMUSEMENT TAX, AMENDING 
FOR THE PURPOSE SECTION 140 OF THE LOCAL GOVERNMENT CODE OF 1991 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
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SECTION 1. Section 140 of the Local Government Code of 1991 is hereby 
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"X x x 
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amended to read as follows: 
"SEC. 140. Amusement Tax. - X X X 
"(c) The holding of operas, concerts, dramas, recitals, painting and 
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art exhibitions, flowers shows, musical programs, literary and oratorical 
presentations, [except] pop, rock, or similar concerts shall be exempt from 
the payment of the tax herein imposed. 
"X x X." 
SEC. 2. Repealing Clause. - All laws, presidential decrees, executive 
orders, rules and regulations or parts thereof inconsistent with the provisions of this 
Act are hereby repealed or modified accordingly. 
SEC. 4. Separability Clause. - If any provision of this Act shall be declared 
unconstitutional or invalid, the other provisions not otherwise affected thereby 
shall remain in full force and effect. 
SEC. 5. Effectivity Clause. - This Act shall take effect fifteen (15) days after 
its complete publication in a newspaper of general circulation. 
Approved, 
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