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Education Act
Approved June 22, 1957More laws from 1957 →

Republic Act No. 1919

An act exempting cinematographic films to be used in television broadcasts from the payment of all kinds of taxes

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In plain language

This act exempts cinematographic films intended for television broadcasts from all taxes and customs duties. Films used for purposes other than television broadcasting remain subject to the applicable taxes and regulations.

REPUBLIC ACT No. 1919

An Act Exempting Cinematographic Films to be Used in Television Broadcasts from the Payment of All Kinds of Taxes

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1

Any provision of the Philippine Tariff Act of 1909, as amended, the National Internal Revenue Code, as amended, and any other law to the contrary notwithstanding, cinematographic films which would be used in television broadcasts shall be exempt from the payment of all kinds of taxes and customs duty: Provided, However , That if said films should in any case be utilized for other purposes, the corresponding tax due thereon becomes due and collectible in accordance with the regulations prescribed by the Secretary of Finance.

Section 2

This Act shall take effect upon its approval.

Approved: June 22, 1957.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.