Non-profit organizations engaged in promoting language and culture and showcasing the works of Filipino filmmakers will be exempted from amusement tax payments in Makati City.
This after the members of the Makati City Council passed an ordinance granting exemptions from amusement tax payments on presentations sponsored by nonprofits.
Mayor Abigail Binay said she pushed for the amendment of certain provisions of Makati’s revenue code under City Ordinance No. 2004-A-025 in response to the clamor of various nonprofits to exempt their activities in the city from the amusement tax.
“We fully support initiatives that promote Filipino cultural heritage and raise public consciousness and appreciation of the world-class talents of Filipinos in various arts, including filmmaking,” she said.
Binay said her administration, through the Museum and Cultural Affairs Office, “continues to put a premium on the preservation of Filipino customs and traditions and the development of home-grown artists, particularly among today’s youth.”
This year’s total budget of almost P187 million for the MCAO covers the rehabilitation of Museo ng Makati, the acquisition of two heritage sites, staging of traditional events such as Caracol Festival this Feb. 26, the Flores de Mayo festival, and the Sampiro de Makati Festival, marking the city’s 347th Foundation Day on June 1, among others.
As amended, Section 3F.03 of the revenue code now reads: “The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flowers shows, musical programs, literary and oratorical presentations, including presentations sponsored by non-profit organizations collecting minimal fee for its operation and with the main purpose of promoting language and culture or discovering and showcasing the works of Filipino filmmakers, except pop, rock, or similar concerts, shall be exempt from the payment of the tax imposed herein subject to permits and regulatory fees imposed in the Makati Revenue Code.”
Consistent with Republic Act No. 9640 (An Act Amending Section 140 A of the Local Government Code of 1991) reducing the maximum allowable local amusement tax rate from 30 percent to 10 percent, the City Council also amended Section 3F.01 of the city revenue code.
Section 3F.01 as amended now states, “There is a levied tax to be collected from the proprietress, lessees, or operators of theaters, cinemas, concert hall, circuses, boxing stadia, and other amusement places at the rate of 10 percent [10%] of the gross receipt from admission fees.”
The Revised Makati Revenue Code was enacted in 2005. At present, it governs the levy, assessment and collection of all city taxes, fees and other charges imposed within the territorial jurisdiction of Makati.