fior of the sa riptin TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session 25 AUG -4 P6:08 SENATE RECEIVED BI S. No. 877 Introduced by Senator Jinggoy Ejercito Estrada AN ACT PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC INDUSTRY AND AMENDING CERTAIN SECTIONS OF REPUBLIC ACT NO. 7160 OR THE LOCAL GOVERNMENT CODE OF 1991 EXPLANATORY NOTE The Philippine music industry is a vital pillar of our nation's cultural heritage. Beyond its artistic value, it contributes to economic growth, community identity, and national pride. Local musicians, composers, and producers not only tell stories that reflect our collective experiences but also help preserve and promote Filipino values and traditions. Despite their significance, many artists face systemic barriers-such as lack of funding, inadequate institutional support, and limited access to development opportunities-that hinder the full flourishing of the industry. The proposed measure seeks to provide much-needed support to Filipino music creators by establishing incentives, grants, and capacity-building initiatives. The bill empowers local government units and relevant institutions to extend financial and logistical assistance to local music programs, productions, and events, thereby fostering a thriving and inclusive environment for musical talent to emerge and succeed.
Previously filed by Senator Grace Poe in the 19th Congress, this bill reflects a parallel vision-one that amplifies the voices of Filipino musicians and affirms that music, like film, is a powerful medium for cultural identity, creative excellence, and national recognition. In view of the foregoing, the immediate passage of this bill is earnestly sought. JINGGOY EJERCITO ESTRADA
Drank one of the Europ TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session AUG -4 P6:08 SENATE RECEIVED BY: S. No. 877 Introduced by Senator Jinggoy Ejercito Estrada AN ACT PROVIDING FOR TAX EXEMPTIONS AND SUBSIDIES FOR THE LOCAL MUSIC INDUSTRY AND AMENDING CERTAIN SECTIONS OF REPUBLIC ACT NO. 7160 OR THE LOCAL GOVERNMENT CODE OF 1991 Be it enacted by the Senate and the 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. - Pursuant to the State's belief that culture is a
human right and a manifestation of the freedom of belief and expression, it shall promote and protect the Filipino national culture which includes the local music industry. The State 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. Definition of Terms. - 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 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 theaters, cinemas, concert halls, circuses, boxing stadiums and other places of amusement at
a rate of not more than ten percent (10%) of the gross receipts from the admissions fees. "XXx "(c) 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 "(e) THE PROCEEDS FROM THE AMUSEMENT TAX FROM CONCERTS AND OTHER MUSIC-RELATED PRESENTATIONS SHALL 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. Implementing Rules and Regulations. - The Department of Interior and
Local Government (DILG), National Commission for Culture and the Arts (NCCA), 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. Separability Clause. - 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.
Sec. 6. Repealing Clause. - Any law, presidential decree or issuance, executive
order, letter of Instruction, rule or regulation inconsistent with the provisions of this 31 Act is hereby repealed or modified accordingly.
Sec. 7. Effectivity Clause. - This Act shall take effect fifteen (15) days after its
2 publication in two (2) newspapers of general circulation. Approved,