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

AN ACT EXEMPTING THE PHILIPPINE FILM AND MOVIE INDUSTRY FROM THE PAYMENT OF CERTAIN TAXES, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE LOCAL GOVERNMENT CODE OF 1991, THE NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES, AND FOR OTHER PURPOSES