Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _______ 
Introduced by HON. GUS S. TAMBUNTING 
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 Philippines is home to numerous talents who have been recognized in the field of music and 
performing arts globally. The local music industry however is burdened by numerous problems 
which hamper its development. The most rampant is piracy in the music industry, with revenue 
losses due to piracy and other copyright violations reported to be at an estimated amount of PhP 
1 Billion. As music piracy largely affects record sales in the Philippines, those in the industry are 
left to rely on live shows to make a living. This however is burdened with high production costs 
and various taxes.  
To protect the interests of our local music producers and artists and to further empower local 
music producers and artists, this bill aims to exempt local artists promoting original Filipino music 
from the payment of amusement tax. Time and again, local music producers and artists complain 
of high amusement tax as one of the reasons for marginal earnings in concerts. 
Further, under this proposed measure, amusement tax derived from concerts of foreign artists 
will be earmarked for workshop subsidies needed by our local theater groups; as well as for 
training programs and workshops for artists and composers to encourage the creation of original 
Filipino music. 
On behalf of the people of Parañaque City’s Second District, and for the common good of the 
Filipino people, the approval of the said measure is earnestly sought. 
REP. GUS S. TAMBUNTING 
2nd District, Parañaque City 
September  14, 2022
8:18 am
4782


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _______ 
Introduced by HON. GUS S. TAMBUNTING 
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 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. – Under 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 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 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 
(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 
4782


(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. – This Act shall take effect fifteen (15) days after its publication in two (2) 
newspapers of general circulation. 
Approved,