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Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
Eighteenth Congress 
Second Regular Session 
HOUSE BILL NO. __________ 
Introduced by Representative Luisa Lloren Cuaresma 
AN ACT 
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE 
FILIPINO MUSIC INDUSTRY, AMENDING FOR THIS PURPOSE 
SECTION 140, PARAGRAPHS C AND E, OF REPUBLIC ACT NO. 7160 
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 
EXPLANATORY NOTE 
For decades, the Local Music Industry is being haunted by various issues and 
problems which threaten not only its existence, but the earnings of the local artists 
and talents, as well. Besides dealing with piracy and with the failing record industry, 
Filipino music artists are also competing with foreign singers and performers who, it 
would seem, occupy a large part of the local market. 
Plagued with the difficulty of contending with gigantic shifts and problems in 
the recording industry, most of our talented local artists who lack the financial and 
technical resources to compete in the expanding world of digital media are left to rely 
on live shows to make a living. 
Venturing into live shows and performances to showcase their talents, 
however, is not a “walk in the park” to our local artists. It was revealed by various 
producers, artists and record labels of live performances that they are burdened by the 
amusement tax paid to local government units. The different rates of amusement 
taxes being imposed by cities or municipalities where our local artists conduct their 
live performances make it nearly impossible for them to earn enough, or even to just 
recover their production costs and expenses. 
October 25, 2021
3:25 pm
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To protect the interests 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. Also proposed is to earmark the proceeds of the 
amusement tax for subsidizing workshops of local theatre musicals or training and 
workshops for local artists and composers. 
In view of the foregoing, the passage of this bill is earnestly requested. 
  LUISA LLOREN CUARESMA 


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Republic of the Philippines 
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House of Representatives 
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Quezon City, Metro Manila 
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Eighteenth Congress 
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Second Regular Session 
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HOUSE BILL NO. __________ 
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Introduced by Representative Luisa Lloren Cuaresma 
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AN ACT 
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PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE 
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FILIPINO MUSIC INDUSTRY, AMENDING FOR THIS PURPOSE 
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SECTION 140, PARAGRAPHS C AND E, OF REPUBLIC ACT NO. 7160 
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OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 
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Be it enacted by the Senate and House of Representatives of the Philippines in 
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Congress assembled: 
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ARTICLE I 
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GENERAL PROVISIONS 
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Section 1. Title – This Act shall be known as the “Filipino Music Industry 
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Amusement Tax Relief Act.” 
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Section 2. Declaration of Policy. – It is hereby declared the policy of the State 
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to encourage Filipino artists and musicians to showcase their abilities and talents, as a 
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mode of exercising their freedom of expression. As such, the State shall endeavor to 
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make the industry internationally competitive, ensure that the local music industry is 
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empowered, and that the interests of local music producers and artists are amply 
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protected. 
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Section 3. Section 140 of Republic Act No. 7160, otherwise known as the “The 
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Local Government Code of 1991,” as amended by Republic Act No. 9640, is hereby 
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amended to read as follows: 
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“SEC. 140. Amusement Tax. – (a) The province may levy an amusement 
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tax to be collected from the proprietors, lessees or operators of theaters, 
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cinemas, concert halls, circuses, boxing stadiums and other places of 
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amusement at a rate of not more than ten percent (10%) of the gross 
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receipts from the admission fees. 
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(c) The holding of operas, concerts, dramas, recitals, paintings and art 
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exhibitions, flower shows, musical programs, literary and oratorical 
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presentations, 
INCLUDING 
POP, 
ROCK, 
OR 
SIMILAR 
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CONCERTS WHICH FEATURE FILIPINO ARTISTS AND 
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FILIPINO COMPOSITIONS shall be exempt from the payment of the 
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tax herein imposed. 
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(1) (e) TWENTY PERCENT (20%) OF THE TOTAL PROCEEDS FROM 
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THE AMUSEMENT TAX FROM CONCERTS AND OTHER 
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MUSCI-RELATED PRESENTATIONS SHALL BE EARMARKED 
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FOR 
SUBSIDIZING 
WORKSHOPS 
OF 
LOCAL 
THEATER 
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MUSICALS AND/OR TRAINING AND WORKSHOPS FOR LOCAL 
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ARTISTS AND COMPOSERS. The REMAINING proceeds shall be 
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shared equally by the province and the municipality where such amusement 
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places are located.” 
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Section 4. Implementing Rules and Regulations. – The Department of Interior 
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and Local Government (DILG), National Commission for Culture and the Arts 
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(NCCA), different music industry guilds and organizations, as well as producers and 
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other stakeholders shall, within sixty (60) days from the effectivity of this Act, 
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promulgate the necessary rules and regulations for the effective implementation of 
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this Act. 
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Section 5. Separability Clause. – If any portion or provision of this Act is 
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declared unconstitutional, the remainder of this Act or any provision not affected 
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thereby shall remain in force and effect. 
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Section 6. Repealing Clause. – All laws, decrees, executive issuances, rules and 
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regulations contrary or inconsistent with this Act are hereby repealed, amended or 
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modified accordingly. 
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Section 7.  Effectivity Clause. – This Act shall take effect fifteen (15) days 
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after its publication in any newspaper of general circulation. 
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Approved.
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