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SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
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OF THE PHILIPPINES 
) 
Second Regular Session 
) 
'15 
JUN -8 P5 :12 
SENATE 
S.B. NO. 2832 
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Introduced by Senator Maria Lourdes Nancy S. Binay 
AN ACT ENCOURAGING ALL THEATERS AND CINEMAS IN THE PHILIPPINES TO 
GRANT FREE ADMISSION OR ADMISSION AT DISCOUNTED RATES TO 
MEMBERS OF THE PHILIPPINE MILITARY 
EXPLANATORY NOTE 
Under Section 5(2), Article XVI of the 1987 Philippine Constitution, it is stated that the State 
shall strengthen the patriotic spirit and nationalist consciousness of the military, and respect 
for people's rights in the perfonnance of their duty. Moreover, the State shall show primary 
concern for the adequate remuneration and benefits of the arnled forces and its members. 
In furtherance of the above-stated reason, the passage of this bill is earnestly sought. 
~ 
MARIA LOURDES NANCY S. BINA Y 
Senator 


SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
SENATE 
S.B.NO. 
2832 
Introduced by Senator Maria Lonrdes Nancy S. Binay 
JUN -8 PS :12 
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AN ACT ENCOURAGING ALL THEATERS AND CINEMAS IN THE PHILIPPINES TO 
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GRANT FREE ADMISSION OR ADMISSION AT DISCOUNTED RATES TO 
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MEMBERS OF THE PHILIPPINE MILITARY 
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Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
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assembled: 
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SECTION 1. Declaration of Policy. It is the declared policy of the State to strengthen the 
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patriotic spirit and nationalist consciousness of the military, and respect for people's rights in 
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the perfonnance of their duty. Professionalism in the anned forces and adequate 
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remuneration and benefits of its members shall be a prime concern of the State. 
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SECTION 2. Definition: 
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(a) "Philippine Military" refers to the active and inactive members of the Anned 
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Forces of the Philippines. 
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(b) "Theater or cinema" refers to an establishment devoted exclusively to the 
exhibition of motion pictures. 
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SECTION 3. Tax deduction. Theaters and cinemas that grant free admission or admission at 
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discounted rates to members of the Philippine Military may claim them as tax deductions. 
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SECTION 4. Exemption from Amusement Tax. 
In addition to the tax deduction under 
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Section 3, the incentives granted by theaters and cinemas shall be exempt from any 
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amusement tax under the National Internal Revenue Code, or any tax of similar nature on 
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such kind of incentive that may be imposed by Local Govel11ment Units under the law. 
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SECTION 5. Implementing Rules and Regulations. The BIR shall issue rules and regulations 
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for the effective implementation of this Act. 
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SECTION 6. Repealing Clause. All laws, decrees, executive orders, proclamations, rules and 
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regulations and other issuance of parts thereof, inconsistent with the provisions of this Act 
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are hereby repealed or modified accordingly. 


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SECTION 7. Separability Clause. If, for any reason, any section or provision of this Act is 
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held unconstitutional or invalid, the other sections or provisions hereof shall not be affected 
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thereby. 
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SECTION 8. Effectivity. This Act shall take effect fifteen (15) days after its complete 
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publication in at least two (2) newspapers of general circulation. 
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Approved, 
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