R.A. 9640 which lowered amusement taxes to not more than 10 percent of gross receipts from admission fees lapsed into law on May 21, 2009 without the signature of the President.
The Act is a consolidation of House Bill 5624 (passed on February 25, 2009) and Senate Bill 2325 (passed on June 11, 2008).
Republic Act No. 9640 reads in full:
AN ACT AMENDING SECTION 140(A) O 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 ct 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 admission fees.
(b) In the case if theatres 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 divided between said proprietors, lessees, or operators and the distributors of the
(c) The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation, 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, interests and penalties as it may deem appropriate.
(e) The proceeds from th amusement tax shall be shared equally by the province and he
municipality where such amusement places are located.”
SEC. 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
Act are hereby repealed or modified accordingly.
SEC. 3. Effectivity Clause.—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.
The Act was signed by Senate President Juan Ponce Enrile and Speaker of the House Prospero C. Nograles.
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