Log inSign up
Republic Act
Approved July 28, 2008

Republic Act No. 9640

An act amending section 140 (a) of republic act no. 7160, otherwise known as "the local government code of 1991"

AN ACT AMENDING SECTION 140 (A) OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991"

In plain language

Amends Section 140 of the Local Government Code to establish and regulate an amusement tax for provincial amusement venues, setting rates, exemptions, and tax collection procedures.

  • Amusement tax rate of up to 10% of gross receipts
  • Tax deduction and withholding by proprietors before distribution to distributors
  • Exemptions for operas, concerts, dramas, recitals, paintings, art exhibitions, flower shows, musical programs, literary and oratorical presentations
  • Prescriptive authority of sangguniang panlalawigan for payment terms
  • Revenue sharing between province and municipality
  • Repealing clause for inconsistent laws
Amusement Tax
Local Government Code
Taxation
Philippines
Republic Act

Fourteenth Congress Second 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 operators and paid to the provincial treasurer before the gross receipts are devided between said proprietors, lessees, or operators and the distributors of the cinematographic films. "(c) The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. "(d) The sangguniang panlalawigan may prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan may impose such surcharges, interest and penalties as it may deem appropriate. "(e) The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located." Section 2. Repealing Clause. - All laws, executive orders, presidential decrees, ordinances, rules and regulations or parts thereof which are inconsistent with any of the provisions of this Actt are hereby repealed, or modified accordingly.

Section 5

Effectivity.* - This Act shall take effect fifteen (15) days after its complete publication in the Official Gazette or in at least two (2) national newspapers of general circulation.

Approved,

| (Sgd.) JUAN PONCE ENRILE President of the Senate | (Sgd.) PROSPERO C. NOGRALES Speaker of the House of Representatives |

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.