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An Act to Exempt from Amusement Tax All Athletic Meets, School Programs and Exhibitions, and Other Educational Activities Conducted by Public Schools, by Amending the National Internal Revenue Code

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Year:

1955

Category:

Other

Date Approved:

June 14, 1955

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 all athletic meets, school programs, exhibitions, and other educational activities conducted by public schools from amusement tax. The net proceeds from these activities must accrue to the athletic fund or library fund of the school as determined by school authorities.
Full Text


REPUBLIC ACT No. 1284

An Act to Exempt from Amusement Tax All Athletic Meets, School Programs and Exhibitions, and Other Educational Activities Conducted by Public Schools, by Amending the National Internal Revenue Code

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

Section 1. The National Internal Revenue Code is hereby amended by inserting between section two hundred sixty-A and section two hundred sixty-one thereof the following new section:

Section 2. This Act shall take effect upon its approval.

Approved: June 14, 1955.


"Sec. 260-B. Athletic meets, school programs and exhibitions, and other educational activities conducted by public schools exempted.— All athletic meets, school programs and exhibitions, and other educational activities conducted by any public school to which admission fees are charged shall be exempt from amusement tax: Provided, That the net proceeds therefrom shall accrue to the athletic fund or library fund of the school in the discretion of the school authorities.

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Source

Official source from LawPhil:

View on LawPhil Last updated: Jul 1, 2026
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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.