Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SIXTEENTH CONGRESS
First Regular Session

House BILLNo,_1480

Introduced by HONORABLE LANI MERCADO-REVILLA

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 endure 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 bill is earnestly sought.

REP-LANI MERCADO-REVILLA

2™ District, Cavite


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SIXTEENTH CONGRESS
First Regular Session

nouse BLLNo,__ 1480

Introduced by HONORABLE LANI MERCADO-REVILLA

AN ACT
PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC
INDUSTRY, AMENDING FOR THIS PURPOSE CERTAIN S IONS OF THE
LOCAL GOVERNMENT CODE OF 1991

Be it enacted by the Senate and House of Representatives of the Philippines in Congress,
assembled:

ION 1. Short Title. — This Act shall be known as the Local Music Industry

Incentives Act of 2013.

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,

“XXX


“() The holding of operas, concerts, dramas, recitals,
painting and art exhibitions, flower shows, musical programs,
literary and oratorical presentations. [except] INCLUDING 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

“(¢) THE PROCEEDS FROM THE AMUSEMENT TAX
FROM CONCERTS AND OTHER MUSIC RELATED
PRESENTATION MAY BE EARMARKED FOR SUBSIDIZING
WORKSHOPS OF LOCAL THEATER MUSICALS AND/OR
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,