Specific tax on cinematographic films.
Section 157
SEC. 157. Specific tax on cinematographic films.—There shall be collected, once only, on cinematographic films, including television films, the provisions of Republic Act Numbered 1919 to the contrary notwithstanding, the following taxes: (a) On films of not more than sixteen millimeters in width, twenty-two and one half centavos per linear meter; and (b) On films of more than sixteen millimeters in width, thirty centavos per linear meter. If the films are imported, the tax shall be increased by fifty per centum. Educational films or cinematographic films used for visual education, whether manufactured in the Philippines or imported, shall be exempt from the tax prescribed in this section. This tax shall not be collected on any tax-paid cinematographic films subsequently returned to the Philippines or on any negative film or imprinted positive film, and on any reversal film used in amateur photography of sixteen millimeters or less, and any tax heretofore paid on cinematographic films so returned, or on any negative film or imprinted positive film, or on any reversal film shall be refunded subject to the provisions of section two hundred ninety-five.