An Act Exempting Cinematographic Films to be Used in Television Broadcasts from the Payment of All Kinds of Taxes
Year:
1957
Category:
Other
Date Approved:
June 22, 1957
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act exempts cinematographic films intended for television broadcasts from all kinds of taxes and customs duties. However, if these films are used for other purposes, the applicable taxes will be due and collectible as per regulations.Full Text
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.
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.