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.
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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.
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 All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed.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.
Cite this law
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. (Official Gazette). Retrieved via LawPlayer, https://lawplayer.com/ph/act/ra-722
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
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