Full Title
AN ACT TO EXEMPT THE HOLDING OF OPERAS, CONCERTS, RECITALS, DRAMAS, PAINTING AND ART EXHIBITIONS, FLOWER SHOWS, AND LITERARY, ORATORICAL OR MUSICAL PROGRAMS FROM THE PAYMENT OF ANY NATIONAL OR MUNICIPAL AMUSEMENT TAX.
Congress
2nd Congress of the Republic
House Bill No.
H. No. 2775
Legislative History
Request for e-copy
Date of Approval
June 6, 1952

Other Details

Issuance Category
Legislative Issuance
Legislative Issuance Type
Republic Act
Bill Note
House Bill Only
Subjects
AMUSEMENTS -- TAXATION
ART -- EXHIBITIONS
CONCERTS
DANCE RECITALS
DRAMA
FLOWER SHOWS
MUSICALS
OPERA
PAINTING

Official Gazette

Official Gazette Source
Official Gazette vol. 48 no. 6 page 2144 (6/00/1952)

Full Text of Issuance

H. No. 2775 / 48 OG No. 6, 2144 (June, 1952)

[ REPUBLIC ACT NO. 722, June 06, 1952 ]

AN ACT TO EXEMPT THE HOLDING OF OPERAS, CONCERTS, RECITALS, DRAMAS, PAINTING AND ART EXHIBITIONS, FLOWER SHOWS, AND LITERARY, ORATORICAL OR MUSICAL PROGRAMS FROM THE PAYMENT OF ANY NATIONAL OR MUNICIPAL AMUSEMENT TAX.

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION 1. The holding of operas, concerts, recitals, dramas, painting and art exhibitions, flower shows, and literary, oratorical or musical programs, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of any national or municipal amusement tax on the receipts derived therefrom.SEC. 2. All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed.SEC. 3. This Act shall take effect upon its approval. Approved, June 6, 1952.

Source: Supreme Court E-Library