Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representatives Hon. Christopher “Toff” V.P. de Venecia, Hon. Angelo 
Marcos Barba, Hon. Rufus B. Rodriguez, Hon. Mark O. Go, Hon. Angelica Natasha Co, 
Hon. Jefferson F. Khonghun, Hon. Anna Victoria Veloso-Tuazon, Hon. Jose Francisco 
“Kiko” B. Benitez, Ph.D., Hon. Linabelle Ruth R. Villarica, Hon. Ma. Rachel J. Arenas, 
Hon. Lianda B. Bolilia, Hon. Joey Sarte Salceda, Hon. Juan Carlos “Arjo” C. Atayde, Hon 
Bryan B. Revilla, Hon. Florida “Rida” P. Robes, Hon. Rachel Marguerite B. Del Mar, Hon. 
Maria Vanessa C. Aumentado, Hon. Lord Allan Jay Q. Velasco, Hon. Richard I. Gomez, 
DPA, Hon Ralph G. Recto, Hon. Stella Luz A. Quimbo, Hon. Jude A. Acidre, Hon. Vincent 
Franco “Duke” D. Frasco, Hon. Claudine Diana D. Bautista-Lim, Hon. Kristine Singson-
Meehan, Hon. Aniela Bianca D. Tolentino, Hon. Tsuyoshi Anthony G. Horibata, Hon. 
Richelle Singson, Hon. Edward Vera Perez Maceda, Hon. Antonio B. Legarda Jr., Hon. 
Jaime Eduardo Marc D. Cojuangco, Hon. Marlyn “Len” B. Alonte, Hon. Patrick Michael 
D. Vargas, Hon. Margarita Ignacia B. Nograles, Hon. Eduardo Roa Rama Jr., Hon. Robert
Ace S. Barbers, Hon. Lani Mercado-Revilla, Hon. Ramon Jolo B. Revilla III, Hon. Marissa
“Del Mar” P. Magsino, Hon. Dan S. Fernandez, Hon. Jose Arturo S. Garcia, Jr. 
AN ACT 
GRANTING TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL FILM AND 
MUSIC INDUSTRIES, AMENDING FOR THE PURPOSE SECTION 140 OF 
REPUBLIC ACT NO. 7160, AS AMENDED, OTHERWISE KNOWN AS THE LOCAL 
GOVERNMENT CODE OF 1991 
EXPLANATORY NOTE 
Live events and cinema have been seen as major sources of income for a local government, as they 
have been catalyzers of local tourism and employment. The Travelsat Competitive Index in 2018 
noted that about 18 million people choose their travel destination based on the films and TV series 
they consume. Movies such as Crazy Rich Asians, or Lara Croft: Tomb Raider significantly 
increased international tourist arrivals in the year they were released. Location filming also 
significantly improves the local economy such as what Survivor did to transform Caramoan, 
Camarines Sur from being a remote municipality to the tourist site that it is today. Live events 
have also developed local emerging destinations such as the likes of Coachella and Fujirock, and 
locally, the Soul Surf Festival which developed the San Juan, La Union area. On top of that, they 
contribute to increased local employment. Currently, the live events and film industries employ 
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around 760,000 workers, generating no less than 100 billion pesos per annum. Thus, there is huge 
potential in developing this sector for local development. 
However, due to the COVID restrictions, cinema and live events suffered severe losses due to their 
inability to film movies or to hold events. Even despite the loosening of these restrictions, these 
sectors are still in a state of recuperating from the effects of the pandemic. On top of that, 
consumers’ viewing habits have shifted amidst rapid digitalization, as accelerated by the 
pandemic, thus affecting the overall productivity of a theatrical release. As to live events, their 
attendance numbers have only recently been able to hit capacity levels but at greater operational 
costs. 
On top of these, film and live events have also been subject to a fiscal instrument that has generated 
income for both the country and local government units - amusement tax. 
Some of the biggest cities in the country collect up to more than 50 million pesos a year worth of 
amusement tax. The imposition of this fiscal policy on places of amusement has been justified as 
being directed at persons with disposable income, indulging in what may be perceived to be non-
essential expenditures. This policy, effectively has become a hindrance to the development of these 
sectors. 
But while amusement tax collections in the Philippines hardly account for one percent of an LGU’s 
revenues for a year, they are significantly felt by those liable to pay. As a result of these, among 
other factors, ticket prices for cinemas and other live events have vastly increased in the past years. 
Currently, the going price for cinema tickets is Php 330.00, which is higher than the daily minimum 
wage of several regions in the country. Tickets in concerts in the Philippines are generally more 
expensive, so much so that some Filipinos would fly to nearby countries instead to watch these at 
a cheaper value. According to stakeholders, the reduction of amusement taxes will embolden them 
to take risks again in the holding of live events to reduce operational costs.  
Furthermore, it is estimated by the Philippine Motion Pictures Producers Association that gross 
sales of films should amount to 270% of the total production cost in order to breakeven or recoup 
their investment. This is in light of the multitude of taxes that they have to pay throughout the 
filmmaking process (i.e. income tax, VAT), amusement tax included. In fact, according to 
PMPPA, no Philippine-made film in 2022 was able to make a profit out of their work. Thus, any 
move to reduce the amusement tax liability of film industry players will surely allow more freedom 
for them to operate in this country, in hopes of resuscitating this industry. 
This bill shall lessen the cap of the amusement taxes provided under the Local Government Code 
to five percent, and grant a tax holiday of two years, in order for these industries to recover from 
rising prices brought about by inflation, shifting consumption habits, make tickets more affordable, 
as well as to recover from their major losses throughout the pandemic.  
This version of this Bill was successfully passed on third reading in the 18th Congress, and is being 
re-filed in this Congress. 
In view of the foregoing, the passage of the bill is earnestly sought. 


HON. CHRISTOPHER “TOFF” V.P. DE 
VENECIA 
HON. ANGELO MARCOS BARBA 
HON. ANNA VICTORIA VELOSO-
TUAZON 
HON. JOSE FRANCISCO “KIKO” B. 
BENITEZ, PH.D. 
HON. LINABELLE RUTH R. 
VILLARICA 
HON. MA. RACHEL J. ARENAS 
HON. JEFFERSON F. KHONGHUN 
HON. JOEY SARTE SALCEDA 


 
 
HON. JUAN CARLOS “ARJO” C. 
ATAYDE 
HON. FLORIDA “RIDA” P. ROBES 
 
 
HON. MARIA VANESSA C. 
AUMENTADO 
HON. LORD ALLAN JAY Q. VELASCO 
 
HON. RICHARD I. GOMEZ, DPA 
HON RALPH G. RECTO 
 
 
HON. STELLA LUZ A. QUIMBO 
HON. JUDE A. ACIDRE 
 
HON. VINCENT FRANCO “DUKE” D. 
FRASCO 
HON. CLAUDINE DIANA D. 
BAUTISTA-LIM 


HON. KRISTINE SINGSON-MEEHAN 
HON. ANIELA BIANCA D. TOLENTINO 
HON. TSUYOSHI ANTHONY G. 
HORIBATA 
HON. RICHELLE SINGSON 
HON. ANTONIO B. LEGARDA JR. 
HON. JAIME EDUARDO MARC D. 
COJUANGCO 
HON. MARLYN “LEN” B. ALONTE 
HON. PATRICK MICHAEL D. VARGAS 
HON. MARGARITA IGNACIA B. 
NOGRALES 
HON. EDUARDO ROA RAMA JR. 
HON. ROBERT ACE S. BARBERS 
HON. RAMON JOLO B. REVILLA III 


 
 
 
 
 
HON. JOSE ARTURO S. GARCIA, JR. 
 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representatives Hon. Christopher “Toff” V.P. de Venecia, Hon. Angelo 
Marcos Barba, Hon. Rufus B. Rodriguez, Hon. Mark O. Go, Hon. Angelica Natasha Co, 
Hon. Jefferson F. Khonghun, Hon. Anna Victoria Veloso-Tuazon, Hon. Jose Francisco 
“Kiko” B. Benitez, Ph.D., Hon. Linabelle Ruth R. Villarica, Hon. Ma. Rachel J. Arenas, 
Hon. Lianda B. Bolilia, Hon. Joey Sarte Salceda, Hon. Juan Carlos “Arjo” C. Atayde, Hon 
Bryan B. Revilla, Hon. Florida “Rida” P. Robes, Hon. Rachel Marguerite B. Del Mar, Hon. 
Maria Vanessa C. Aumentado, Hon. Lord Allan Jay Q. Velasco, Hon. Richard I. Gomez, 
DPA, Hon Ralph G. Recto, Hon. Stella Luz A. Quimbo, Hon. Jude A. Acidre, Hon. Vincent 
Franco “Duke” D. Frasco, Hon. Claudine Diana D. Bautista-Lim, Hon. Kristine Singson-
Meehan, Hon. Aniela Bianca D. Tolentino, Hon. Tsuyoshi Anthony G. Horibata, Hon. 
Richelle Singson, Hon. Edward Vera Perez Maceda, Hon. Antonio B. Legarda Jr., Hon. 
Jaime Eduardo Marc D. Cojuangco, Hon. Marlyn “Len” B. Alonte, Hon. Patrick Michael 
D. Vargas, Hon. Margarita Ignacia B. Nograles, Hon. Eduardo Roa Rama Jr., Hon. Robert
Ace S. Barbers, Hon. Lani Mercado-Revilla, Hon. Ramon Jolo B. Revilla III, Hon. Marissa
“Del Mar” P. Magsino, Hon. Dan S. Fernandez, Hon. Jose Arturo S. Garcia, Jr
AN ACT 
GRANTING TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL FILM AND 
MUSIC INDUSTRIES, AMENDING FOR THE PURPOSE SECTION 140 OF 
REPUBLIC ACT NO. 7160, AS AMENDED, OTHERWISE KNOWN AS THE LOCAL 
GOVERNMENT CODE OF 1991 
Be it enacted by the Senate and House of Representatives of the Philippines, in Congress 
assembled: 
SECTION 1.  This Act shall be known as the “Film and Live Events Recovery Act.” 
SECTION 2. Recognizing that culture is a human right and a manifestation of the freedom of 
belief and expression, and that creative industries are engines for socio-economic growth and 
inclusion, the State shall accord the utmost priority to the preservation of Filipino national culture 
and bolster the development of our creative industries, including film, music, and live events. It 
shall encourage and promote the creation of original Filipino films, music, and live events, and 
provide support to make these industries internationally competitive. It shall ensure that these 
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industries provide livelihood opportunities to all Filipinos working in these fields, and cultural and 
creative opportunities to all local workers. 
 
SECTION 3. Section 140 (a) of Republic Act No. 7160, as amended by Republic Act No. 
9640,  otherwise known as “The Local Government Code of 1991”, is hereby amended to read as 
follows: 
  
“SECTION 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 stadia, and other places of amusement at a rate of not more than [ten 
percent (10%)] FIVE PERCENT (5%) of the gross receipts from admission fees. 
  
(b) In the case of theaters of cinemas, the tax shall first be deducted and withheld by 
their proprietors, lessees, or operators and paid to the provincial treasurer before the 
gross receipts are divided between said proprietors, lessees, or operators and the 
distributors of the cinematographic films. 
  
(c) The holding of LOCALLY-PRODUCED operas, concerts, dramas, MUSICAL 
PLAYS, recitals, painting and art exhibitions, flower shows, musical programs, literary 
and oratorical presentations, AND LOCAL FILM PRODUCTIONS, [except pop, 
rock, or similar concerts] shall be exempt from the payment of the tax herein imposed[.]: 
PROVIDED, THAT AT LEAST TEN PERCENT (10%) OF THE EQUITY OF 
SUCH LOCAL PRODUCTIONS ARE OWNED BY FILIPINOS AS CERTIFIED 
BY THE INTELLECTUAL PROPERTY OFFICE OF THE PHILIPPINES 
(IPOPHL) OR THE DEPARTMENT OF TRADE AND INDUSTRY (DTI) 
  
(d) The sangguniang panlalawigan may prescribe the time, manner, terms and conditions 
for the payment of tax.  In case of fraud or failure to pay the tax, the sangguniang 
panlalawigan may impose such surcharges, interest and penalties as it may deem 
appropriate. 
  
(e) The proceeds from the amusement tax [shall be shared equally by the province and 
the municipality where such amusement places are located.] FROM LOCALLY-
PRODUCED 
OPERAS, 
CONCERTS, 
DRAMAS, 
MUSICAL 
PLAYS, 
RECITALS, PAINTING AND ART EXHIBITIONS, FLOWER SHOWS, 
MUSICAL  PROGRAMS, 
LITERARY 
AND 
ORATORICAL 
PRESENTATIONS, AND LOCAL FILM PRODUCTIONS SHALL BE 
ALLOCATED FOR PROGRAMS, ACTIVITIES, AND PROJECTS IN THE 
CULTURAL AND CREATIVE SECTORS. THE REMAINING PROCEEDS 
SHALL BE SHARED EQUALLY BY THE PROVINCE AND THE 
MUNICIPALITY WHERE SUCH AMUSEMENT PLACES ARE LOCATED: 
PROVIDED, THAT WITHIN TWO (2) YEARS FROM THE EFFECTIVITY OF 
THIS ACT, FROM JULY 1, 2023 TO JUNE 30, 2025, THE POWER OF THE 
LOCAL GOVERNMENTS TO LEVY AN AMUSEMENT TAX PURSUANT TO 
SECTION 140 OF REPUBLIC ACT NO. 7160, AS AMENDED, IS SUSPENDED 


WITH AN EXTENDIBLE PERIOD OF A MINIMUM OF TWO (2) YEARS 
SUBJECT TO THE APPROVAL OF THE DEPARTMENT OF FINANCE (DOF).” 
  
SECTION 4. Within sixty (60) days from the effectivity of this Act, the DOF shall, in consultation 
with the Department of the Interior and Local Government, DTI, IPOPHIL, and the Union of Local 
Authorities of the Philippines, League of Provinces of the Philippines, League of Cities of the 
Philippines, League of Municipalities of the Philippines, different film music, and live events 
industry guilds and organizations, as well as producers and other stakeholders, promulgate the 
necessary rules and regulations for its effective implementation. 
  
SECTION 5. 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. 
 
 
SECTION 6. All laws, decrees, orders, issuances, rules and regulations which are inconsistent 
with the provisions of this Act are hereby repealed, amended, or modified accordingly. 
  
SECTION 7. This Act shall take effect fifteen (15) days after publication in the Official Gazette 
and two (2) newspapers of national circulation. 
  
  
Approved,