EXECUTIVE ORDER NO. 884 March 16, 1983
UNIFYING THE SPECIFIC TAX RATES ON DOMESTIC AND IMPORTED CINEMATOGRAPHIC FILMS REGARDLESS OF MEASUREMENT
WHEREAS, the present rate structure of specific tax on domestically produced and imported cinematographic films is based on measurement per linear meter;
WHEREAS, in line with the objective of promoting administrative simplicity it is necessary to adopt a uniform rate, regardless of measurement in the imposition of the specific tax on cinematographic films.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers vested in me by the Constitution and by Section 290-B of the National Internal Revenue Code of 1977, as amended, do hereby direct and order that:
Sec. 1. Section 157 of the National Internal Revenue Code, as amended, is hereby amended to read as follows:
Sec. 157. Specific tax on Cinematographic films. There shall be collected, once only, on cinematographic films, including television films, REGARDLESS OF MEASUREMENT, the provisions of existing laws to the contrary notwithstanding, [the...
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Executive Orders
Unifying the Specific Tax Rates on Domestic and Imported Cinematographic Films Regardless of Measurement
Executive Order No. 884
Summary of Executive Order No. 884
Unifying the Specific Tax Rates on Domestic and Imported Cinematographic Films Regardless of Measurement
- Imposes a uniform specific tax rate of 26 centavos per linear meter on all cinematographic films, including television films, regardless of measurement. (Section 1)
• This rate applies to both domestically produced and imported films.
• The previous tax rates based on film width (22.5 centavos per linear meter for films up to 16mm, and 30 centavos per linear meter for films over 16mm) are abolished.
- For imported films, the tax rate is increased by 50%. (Section 1)
• The effective tax rate for imported films is 39 centavos per linear meter (26 centavos + 50% of 26 centavos).
- Educational films and cinematographic films used for visual education, whether manufactured in the Philippines or imported, are exempt from the tax. (Section 1)
- The tax is not collected on the following: (Section 1)
• Tax-paid cinematographic films subsequently returned to the Philippines.
• Negative films or unprinted positive films.
• Reversal films used in amateur photography of 16mm or less.
- Any tax previously paid on the above-mentioned films (returned films, negative films, unprinted positive films, or reversal films for amateur photography up to 16mm) shall be refunded, subject to the provisions of Section 295 of the Tax Code. (Section 1)
- The Executive Order takes effect immediately. (Section 2)
Unifying the Specific Tax Rates on Domestic and Imported Cinematographic Films Regardless of Measurement
- Imposes a uniform specific tax rate of 26 centavos per linear meter on all cinematographic films, including television films, regardless of measurement. (Section 1)
• This rate applies to both domestically produced and imported films.
• The previous tax rates based on film width (22.5 centavos per linear meter for films up to 16mm, and 30 centavos per linear meter for films over 16mm) are abolished.
- For imported films, the tax rate is increased by 50%. (Section 1)
• The effective tax rate for imported films is 39 centavos per linear meter (26 centavos + 50% of 26 centavos).
- Educational films and cinematographic films used for visual education, whether manufactured in the Philippines or imported, are exempt from the tax. (Section 1)
- The tax is not collected on the following: (Section 1)
• Tax-paid cinematographic films subsequently returned to the Philippines.
• Negative films or unprinted positive films.
• Reversal films used in amateur photography of 16mm or less.
- Any tax previously paid on the above-mentioned films (returned films, negative films, unprinted positive films, or reversal films for amateur photography up to 16mm) shall be refunded, subject to the provisions of Section 295 of the Tax Code. (Section 1)
- The Executive Order takes effect immediately. (Section 2)