Republic of the Philippines
HOUSE OF REPRESENTATIVES,
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

3433

HOUSE BILL NO.

Introduced by Representative Crispin Diego “Ping” D. Remulla

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 plays a significant role in shaping our national identity.
More than just a form of artistic expression, music brings people together, strengthens
community bonds, and reflects the diverse stories and cultures across the country. Filipino
artists, composers, and producers help preserve our traditions and languages through their

work, keeping our cultural heritage alive for future generations.

Despite its importance, the local music industry continues to face many problems.
Government support remains limited, and many artists struggle to access opportunities that
would help them grow professionally. A 2024 study by the Department of Science and
Technology-National Research Council of the Philippines (DOST-NRCP) revealed that over
half of those working in the industry earn less than 20,000 a month, which is barely above

minimum wage in Metro Manila, forcing many to take on extra jobs just to make ends meet.

According to the Philippine Statistics Authority (PSA), creative industries added P1.6

trillion to the economy in 2022, or about 7.3% of the country’s total GDP. Music, along with



arts and entertainment, made up P18.1 billion of that total, showing its strong potential for even

greater contributions if properly supported.

To help the industry thrive, this proposed measure introduces a support system for
Filipino music creators. It aims to provide financial incentives and grants for original Filipino
compositions, skills training programs to improve artistic and business knowledge, and support
from local government units (LGUs) to help organize music-related events and activities in

communities.
By strengthening local music, the measure also supports Filipino culture, education,
and the broader creative economy. It recognizes music as a powerful force that not only

entertains, but also unites, inspires, and uplifis the Filipino people.

In view of the foregoing, the approval of this measure is earnestly sought.

CRISPIN DIEGO “PING” D. REMULLA



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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

HOUSE BILL NO.3433

Introduced by Representative Crispin Diego “Ping” D. Remulla

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:

SECTION 1. Short Title. — This Act shall be known as the "Local Music Industry
Incentives Act".

SEC. 2. Declaration of Policy. ~ Pursuant to the State's belief that culture is a human
right and a manifestation of the freedom of belief and expression, it shall promote and protect
the Filipino national culture, which includes the local music industry. The State shall encourage
and promote the creation of original Filipino music, providing 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 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 theaters, cinemas, concert halls, circuses, boxing
stadiums and other places of amusement at a rate of not more than

ten percent (10%) of the gross receipts from the admissions fees.


“XxX

“(©) The holding of operas, concerts, dramas, recitals,
painting and art exhibitions, flower shows, musical programs,
literary and oratorical presentations, [exept] 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
PRESENTATIONS SHALL 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. Implementing Rules and Regulations. — The Department of Interior and Local
Government (DILG), National Commission for Culture and the Arts (NCCA), 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. Separability Clause. — If any portion or provision of this Act is declared
unconstitutional, the remainder of this Act or any provisions not affected thereby shall remain
in force and effect.

SEC. 6. Repealing Clause. ~ Any law, presidential decree or issuance, executive order,
letter of Instruction, rule or regulation inconsistent with the provisions of this Act is hereby
repealed or modified accordingly.

SEC. 7. Effectivity Clause. - This Act shall take effect fifteen (15) days after its

publication in two (2) newspapers of general circulation.

Approved,