Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUY OSHI ANTHONY G. 
HORIBATA AND HON. NICOLAS ENCISO VIII 
EXPLANATORY NOTE 
For the past few decades, our country has experienced increasing features and 
exposures on international video, television, and cinema screen. These films include 
Apocalypse Now (1979), The Year of Living Dangerously (1982), Platoon (1986), Born 
on the Fourth of July (1989) and The Bourne Legacy (2012) as well as few seasons 
of the Survivor TV series that were filmed in Palaui Islands, Cagayan and Caramoan 
Islands, Camarines Sur. 
In other countries, the film and television tourism industry has resulted boost in tourism 
with enthusiastic fans and interested audience members visiting film and television 
locations. Few examples include increased tourist arrivals in film locations in the 
United Kingdom (Harry Potter), National Parks in Sydney, Australia (Mission 
Impossible 2), and in Koh Phi Phi, Thailand (The Beach). With this trend, other 
countries had taken necessary policy interventions to attract foreign TV and film 
productions by offering tax rebates and credits. 
This bill aims to make an enabling environment for film and television tourism to 
flourish in the country. As a new investment priority, this is in accordance with the 
national objective of generating new business niches to create employment 
opportunities while recognizing Philippine’s cultural heritage, artistic sceneries, and 
Filipino film talents, practitioners, and artists. Further, this bill aims to create the 
Philippine Film and Television Tourism Authority (PFTTA), ensure partnership with 
local government units, provide tax credit and preferential incentives, and creation of 
Inter-Agency Committee on Film and Television Tourism to be administered by the 
Film Development Council of the Philippines. 
July 19, 2022
4:59 pm
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In view of the foregoing, immediate passage of the bill is earnestly sought.  
 
 
 
 
LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.             MIGUEL LUIS R. VILLAFUERTE   
 
 
 
 
TSUYOSHI ANTHONY G. HORIBATA  
 
 
NICOLAS ENCISO VIII 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ____ 
Introduced by HON. LUIS RAYMUND “LRAY” F. VILLAFUERTE, JR.,  
HON. MIGUEL LUIS R. VILLAFUERTE, HON. TSUYOSHI ANTHONY G. 
HORIBATA AND HON. NICOLAS ENCISO VIII 
AN ACT  
ESTABLISHING A FRAMEWORK FOR FILM AND TELEVISION TOURISM IN THE 
PHILIPPINES, PROVIDING TAX INCENTIVES, MARKETING THE INDUSTRY 
GLOBALLY AND PROVIDING EMPLOYMENT FOR THE SECTOR AND FOR 
OTHER PURPOSES 
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 “Philippine Film and 
Television Tourism Act.” 
SECTION 2. Declaration of Policy. - It is hereby declared to be the policy of the State 
to treat the film and television tourism as a special investment and tourism tool for 
national development.  
Consistent with the national goal of creating new areas of business to generate 
employment opportunities as well as to recognize Filipino talent, film and television 
tourism in the country is hereby made a new investment priority, including but not 
limited to: making the Philippines a location for shooting or filming area; preserving or 
promoting the nation's historical and cultural heritage and resources as well as artistic 
creations or sceneries depicted in films, and converting it into tourist attractions; and 
championing Filipino film practitioners and artists and their participations in foreign 
productions.  
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SECTION 3. Creation of Philippine Film and Television Tourism Authority 
(PFTTA). - The affairs related to film and television tourism shall be administered by 
the Philippine Film and Television Tourism Authority (PFTTA), thus replacing the 
Philippine Film Export Service Office (PFESO) under the Film Development Council 
of the Philippines (FDCP), organized under Executive Order No. 674, Series of 2007. 
The PFTTA shall be headed by the Chief Operating Officer (COO), a position which 
shall be equivalent to an Executive Director III position of the Film Development 
Council, and which shall be a career executive service officer position to be 
recommended by the Chairperson of the Film Development Council of the Philippines 
and appointed by the President.  
The members of the Authority shall be composed of representatives from the following 
agencies: 
1.
Department of Tourism
2.
Department of Trade and Industry
3.
Department of Interior and Local Government and its attached agencies
4.
Department of National Defense
5.
Department of Finance
6.
Department of Foreign Affairs
7.
Department of Labor and Employment
8.
Movie and Television Review Classification Board
9.
National Commission for Culture and the Arts
10.
Private sector representatives, one each from the movie and television
industries.
The heads of the above stated departments shall designate their regular 
representatives, based on their position in the organization, but not lower than a 
Director-level position. The said representatives of the various government agencies 
shall, in addition to their duties in the Authority, also serve as the direct link to 
streamline and develop a one-stop-shop system. 
The Secretariat of the PFTTA shall be based in the Film Development Council of the 
Philippines for financial and administrative support.  It shall be composed of eight (8) 


 
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regular plantilla positions already approved and to be augmented by the Department 
of Budget and Management, including existing positions in the Philippine Export 
Services Office of the FDCP.   
 
SECTION 4. Functions of PFTTA. - The PFTTA shall facilitate a one-stop-shop 
system for foreign film or television production entities. It shall undertake the following 
1. 
Facilitate the promotion and marketing of the Philippines as location site for 
the production of international films and television programs, such as but 
not limited to: creating and maintaining a website and/ or a manual of 
Philippine Film and Television Tourism sites for overseas contract workers; 
participating and exposure in World Expo, recognized international film 
festivals, activities for cinema and television with global market penetration, 
tourism fairs of international significance; 
2. 
Offer tax credits to productions deemed eligible under this Act, which it shall 
issue no more than one month after the completion of principal 
photography; 
3. 
Assist in the implementation of a reward and incentive package for foreign 
film/television entities interested in shooting films/television programs in the 
country and submit recommendations related thereon; 
4. 
Assist foreign film production entities in processing pertinent documents 
and various requirements relative to the production of international 
films/television programs in the country and in complying with 
environmental regulations; 
5. 
Coordinate with various government agencies and local government units 
in assisting the entry and exit of a foreign film/television production team, 
such as but not limited to producers, artists and production crew; 
6. 
Provide direct link between foreign production entities, producers, 
filmmakers and artists with local production manpower services, local 
artists, bit players and technical crew, facilities and the like; 
7. 
Utilize the services of tourism attaches abroad, through the Department of 
Tourism, in the promotion and marketing of Philippine locations 
sites/resources and local film production manpower; 


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8.
Maintain an inventory of areas in the country that may be utilized as a film
and television tourism site and a registry of sectors including artists, film
practitioners, technical personnel and others for ready referrals;
9.
Identify key film and television tourism sites used by international or local
filmmakers and establish a PFTTA mark;
10.
Keep a progress report and actual impact of the initiative taking into
consideration the increase in the number of film tourists and its contribution
to the economy;
11.
Implement the Comprehensive Plan of the Inter-Agency Committee on Film
and Television Tourism as referred to in Sections 8 and 10 of this Act.
SECTION 5. Partnership with Local Government Units. (LGUs) – The PFTTA shall 
partner and collaborate with Local Government Units in the performance of the 
following: 
1.
Identifying and promoting film and television tourism sites.
2.
Facilitating and providing assistance in the easy issuance of permits,
certificates and other documents related thereto.
3.
Assisting in screening, providing, and identifying the necessary
complementary manpower requirements before, during and after film and
television production.
4.
Providing monetary and non-monetary incentives to the over-all film
production team as far as practicable.
SECTION 6. Amount of Tax Credit. - 
(a)
The minimum tax credit awarded to eligible productions shall be equal to
20 percent (20%) of qualifying expenses.
(b)
In addition to the minimum tax credit, qualifying films, television shows,
movies of the week, mini-series, and web-series may gain further credits
under a point-based incentive system, to be administered by the PFTTA.
Each point shall correspond with an additional one percent rebate on all
qualifying expenses. Any production shall only be able to claim one rebate
from the following subsections in their entirety:
(1)
Eligible productions may receive twenty (20) points if the final product
is set completely or largely within the Philippines, fifteen (15) points if


 
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the final product contains ten (10) or more substantive scenes set 
within the Philippines, and ten (10) points if the final product contains 
at least three substantive scenes set within the Philippines; 
(2) 
 Eligible productions may receive twenty (20) points if at least one-half 
of filming within the Philippines occurs within a community recovering 
from a significant natural disaster that occurred within the preceding 
three years or ten (10) points if at least one-fourth of filming within the 
Philippines occurs within such an area; and 
(3)  Eligible productions may receive two points if they dedicate at least 
seven seconds worth of screen time during the credit roll to a message 
acknowledging the film's participation in the film tax credit program of 
the Philippines and providing the URL to a website where viewers can 
learn about tourism opportunities in the country. 
 
(c)  All qualifying international productions shall also receive the following tax 
credits. However, in no situation may the total tax credit amount received 
for any particular expense exceed forty percent (40%): 
(1)  Twenty percent (25%) of the cost of construction of any permanent 
and useful infrastructure built in the Philippines for the purposes of 
filming, including likely tourist attractions, subject to approval of the 
Department of Tourism; 
(2)  Fifteen percent (15%) of all lodging within the Philippines booked for 
production team members, for production-related purposes; 
(3)  Ten percent (10%) of the cost of all transportation to or from the 
Philippines for production team members conducting either 
production-related travel or the transportation of filming equipment 
into the Philippines; 
(4)  Five percent (5%) of the cost associated with the provision of utilities 
or technology purchased within the Philippines. 
 
SECTION 7. Qualified Expenses. - 
(a) Qualified expenses for the purposes of determining the amount of a tax credit 
shall include any expense incurred within the Philippines directly related to pre-
production, production, or post-production conducted within the Philippines, 


 
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unless otherwise exempted. However, expenses must be reasonable and prices 
may not substantially exceed the market value of the procured product or service. 
Qualified expenses include, but are not limited to, expenses such as or related 
to: 
(1) Salary, wages, or other compensation such as per diem provided to 
members of the production team or subcontractors for any services 
rendered within the Philippines; 
(2) Creation, decoration, or operation of sets or shooting locations and 
production offices; 
(3) Filming equipment or supplies; 
(4) Locally-sourced photography equipment or services; 
(5) Locally-sourced editing equipment or services; 
(6) Locally-sourced music; 
(7) Catering equipment or services; 
(8) Costumes, make-up, and similar products and services; 
(9) Lodging and domestic, or international travel; or, 
(10) Insurance. 
 
(b) The PFTTA shall reserve the right to disqualify any expenses that clearly do 
not fall within the spirit of the tax credit program, subject to administrative and 
judicial appeal. 
As an assumption, the following shall not be recognized as qualified: 
(1) Those related to distribution of the film, including but not limited to 
marketing and promotion; 
(2) Such as attorney or accounting fees, incurred in the process or as a 
result of acquiring or challenging a government determination of eligibility 
for incentives later reimbursed to the production; 
(3) Items that are later resold by the production, minus any loss incurred; 
(4) Any amounts paid to members of the production as a result of profit 
participation, residual, or similar agreements; and 
(5) Expenses associated with the financing of production. 
 
SECTION 8. Tax Incentives Eligibility. The following requirements must be attained 
to be eligible for the incentives program: 


 
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(a)  Upon certification by PFTTA that the production is a professional endeavor 
and has met the PFTTA's requirements in terms of the amount of 
investment and the amount of jobs the production will generate; 
 
(b)  Participating productions must agree to cooperate with any audits 
conducted to ensure compliance with program eligibility requirements, both 
during and after production; 
 
SECTION 9. Creation of Inter-Agency Committee on Film and Television 
Tourism. An Inter-Agency Committee on Film and Television Tourism hereinafter 
referred to as (IAC-FTT) is hereby created. It shall be the governing Board and policy-
making body of the PFTTA.   
 
SECTION 10. Composition of the IAC-FTT. The Film Development Council of the 
Philippines (FDCP) Chairperson shall act as the Administrator. The Department of 
Tourism Secretary or his representative shall act as Co-Chair. The inter-agency 
committee shall have six members: three (3) each from the private and public sector 
representing but not limited to business and investments, league of local government 
units, artists and film practitioners, travel and airline sector, historical and cultural 
heritage, overseas Filipino workers, film and television groups and other relevant 
partners, to be determined by the Chairperson and Co-Chair.  
 
The Chairperson, Co-Chairperson and the members of the IAC-FTT shall be entitled 
to allowances and per diems, in accordance with existing policies, rules and 
regulations on the matter.   
 
The IAC-FTT shall automatically cease to operate upon the submission of the 
Comprehensive Plan to Congress, or within five (5) years from the approval of this Act, 
whichever comes earlier.  The IAC-FTT will automatically cease to exist upon the 
expiration of the five (5) years, unless otherwise extended by Resolution of both 
Houses of Congress.   
 
 


 
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SECTION 11. Functions of the IAC-FTT. For purposes of this Act, the Inter-Agency 
Committee shall: 
1. 
Formulate a Comprehensive Plan detailing an inventory of film tourism sites 
in the country, areas for improvement, sectors to be tapped and 
partnerships, marketing strategies both local and international in 
application; 
2. 
Conduct the feasibility of establishing a film and television museum; 
3. 
Coordinate with various stakeholders and market players for research and 
study on feasibility of a reward and incentive system, and other aspects 
combining tourism and film, including, but not limited to the system of 
categories for the application of rewards and incentives depending on the 
cinema grade and length of exposure of the identified Philippine Film and 
Television Tourism site; 
4. 
Coordinate with all Embassies and Consulates of the country to promote 
film and television tourism; 
5. 
Coordinate and partner with various associations of Filipino overseas 
workers abroad in marketing, disseminating and propagating information 
on Philippines as a film tourism destination; and 
6. 
Coordinate and partner with known Filipinos of international stature in 
promoting the country and fulfilling the implementation of this Act.  
 
SECTION 12. Other Preferential Incentives. International or foreign film and 
television production entities may, upon certification from the PFTTA, be granted the 
following: 
1) 
Multiple Entry Visa. - Foreign nationals who are members of the 
international film production entities, as duly endorsed by the PFTTA, shall 
be issued a multiple entry special visa within seventy-two (72) hours upon 
submission of all required documents, and which shall be valid for a period 
of one (1) year to enter the Philippines: Provided, That a responsible officer 
of the applicant entity submits a duly authenticated certificate to the effect 
that the person who seeks entry into the Philippines is a member of the 
applicant entity and will work exclusively for film and television production.  
The admission and stay shall be coterminous with the validity of the multiple 
entry special visa. The stay, however, is extendible for one hundred eighty 


 
11
(180) days upon submission to the Bureau of Immigration of a sworn 
certification by a responsible officer of the applicant entity, that its permit 
remains valid and subsisting, and that no other source of income has been 
made.   
 
2)  
Tax and Duty Free Importation. - The international or foreign film or 
television production entity shall enjoy tax and duty free importation of 
filming equipment as determined and endorsed by the PFTTA. 
 
SECTION 13. Implementing Rules and Regulations. The Film Development 
Council, Department of Tourism, Department of Finance and the Bureau of 
Immigration and Deportation, shall promulgate and issue the implementing rules and 
regulations within ninety (90) days upon approval of this Act.  
 
SECTION 14. Appropriations. The amount necessary to implement the provision of 
this Act shall be included in the Annual General Appropriations Act.  
 
SECTION 15. Separability Clause. In the event that any provision or part of this Act 
shall be declared unconstitutional, the remaining provisions shall remain valid and in 
full force and effect.  
 
SECTION 16. Repealing Clause. - Section 105 (j) of the Tariff and Customs Code is 
hereby repealed, accordingly. All other laws, orders, decrees, issuances, rules and 
regulations or parts thereof inconsistent with the provisions of this Act are hereby 
repealed, amended or modified accordingly.  
 
SECTION 17. Effectivity. - This Act shall take effect fifteen (15) days after its complete 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation, whichever comes earlier.  
 
Approved,