FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
FIRST REGULAR SESSION 
SENATE 
S.B. No. 2850 
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MAY 31 
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RECE!\,Ejj By;-F-
Introduced by: SEN. RAMON BONG REVILLA, JR. 
EXPLANATORY NOTE 
The promotion and protection of Filipino national culture has 
persistently been one of the core priorities of the State. Since culture 
manifests the freedom of belief and expression, it may be regarded that 
the local music industry embodies the soul of an abounding culture of the 
Philippines. For the past forty years, the original Filipino music or most 
widely known as OPM has been established and popularized by various 
artists. 
Nevertheless, 
foreign 
music has constantly hindered the 
dominance of Filipino artists in the industry since then. In this regard, the 
formation and promotion of original Filipino music is highly encouraged. 
Moreover, 
the 
local 
music 
industry 
must 
ensure 
cultural 
opportunities to Filipinos alike. Filipino artists with exceptional talents 
deserve acknowledgement and patronage from our fellowmen. Likewise, 
support provided by the government to make the Philippine music industry 
internationally competitive is deemed necessary. The exemption of the 
holding of pop, rock, or distinct concerts featuring mainly Filipino 
compositions as well as Filipino artists from the payment of amusement 
tax will confer a great benefit and advantage for the struggling Philippine 
music industry to survive and flourish not only in the local scene but in the 
international scene as well. Pursuant to public service through legislation, I 
believe it is high time that we pass this bill in order to preserve and 
improve the condition of our local music industry as well as alleviate the 
plight of our Filipino artists. 
Thus, the passage of this measure is earnestly sought. 


FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
FIRST REGULAR SESSION 
SENATE 
S.B. No. 2850 
) 
) 
) 
'1' 
MAY 31 
PJ:03 
Introduced by: SEN. RAMON BONG REVILLA, JR. 
AN ACT 
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC 
INDUSTRY, AMENDING FOR THIS PURPOSE CERTAIN SECTIONS OF THE 
LOCAL GOVERNMENT CODE OF 1991 
Be it enacted by the State 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 - The State, in its belief that culture is a human 
right and a manifestation of the freedom of belief and expression, shall promote and 
protect the Filipino national culture which includes the local music industry. First and 
foremost, it 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 further 
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 theatres, cinemas, concert halls, 
circuses. boxing stadia, and other places of amusement at a 
rate of not more than ten percent (10%) of the gross receipts 
from the admission fees. 
"(c) The holding of operas, concerts, dramas, recitals, 
painting and art exhibitions, flower shows, musical programs, 
literary and oratorical presentations. [except] INCLUDING 
1 


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 
"(e) THE PROCEEDS FROM THE AMUSEMENT 
TAX FROM CONCERTS AND OTHER MUSIC RELATED 
PRESENTATION 
MAY 
BE 
EARMARKED 
FOR 
SUBSIDIZING 
WORKSHOPS 
OF 
LOCAL 
THEATER 
MUSICALS ANDIOR 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. The Department of Interior and Local Government, National Commission 
for Culture and the Arts, 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. Repealing Clause - All laws, decrees, executive orders, rules and 
regulations or part thereof deemed inconsistent with the provisions of this Act are 
hereby repealed or modified accordingly. 
Sec. 6. Effectivity Clause - This Act shall take effect fifteen (15) days from its 
publication in the Official Gazette or in at least two (2) national newspapers of general 
circulation. 
Approved, 
2