AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160
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AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160
Republic Act No. 9640
May 21, 2009
Case Overview and Summary
Summary of Republic Act No. 9640Amusement Tax Provisions:
- The province may levy an amusement tax on the following places of amusement at a rate of not more than 10% of the gross receipts from admission fees (Section 1(a)):
- Theaters
- Cinemas
- Concert halls
- Circuses
- Boxing stadia
- Other places of amusement
- For theaters or cinemas, the tax shall be deducted and withheld by the proprietors, lessees, or operators before dividing the gross receipts with film distributors, and paid to the provincial treasurer. (Section 1(b))
- The following events are exempt from the amusement tax (Section 1(c)):
- Operas
- Concerts
- Dramas
- Recitals
- Paintings and art exhibitions
- Flower shows
- Musical programs
- Literary and oratorical presentations
- Pop, rock, or similar concerts are not exempt.
- The provincial government may prescribe the time, manner, terms, and conditions for tax payment, and impose surcharges, interest, and penalties in case of fraud or failure to pay the tax. (Section 1(d))
- The proceeds from the amusement tax shall be shared equally by the province and the municipality where the amusement places are located. (Section 1(e))
Other Provisions:
- All inconsistent laws, executive orders, presidential decrees, ordinances, rules, and regulations are repealed or modified accordingly. (Section 2)
- The Act shall take effect 15 days after its complete publication in the Official Gazette or in at least two national newspapers of general circulation. (Section 5)
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AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160
Republic Act No. 9640
•May 21, 2009
Republic of the Philippines
Congress of the Philippines
Metro Manila
Fourteenth CongressSecond Regular Session
Begun and held in Metro Manila, on Monday, the twenty-eighth day of July, two thousand eight.
Republic Act No. 9640            
AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160, 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. Section 140 of Republic Act No. 7160, otherwise known as "The Local Government Code of 1991", 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 stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from the admissions fees
"(b) In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or...
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