Banning of Motion Pictures and Television Programs.
Section 12
SEC. 12. Banning of Motion Pictures and Television Programs. —In the event a motion picture or television program, after examination and review by the BOARD, is declared unfit for exhibition in the Philippines, the said motion picture or television program shall be returned by the importer or distributor thereof to the country of origin or to any other place outside of the Philippines within a period of thirty days, which shall be counted from the date of receipt by the importer or distributor of the decision of the BOARD banning the motion picture or television program for exhibition in the Philippines, and all customs duties and internal revenue taxes paid by the importer or distributor on account of the importation to and entry into the Philippines of the said motion picture or television program shall be automatically refunded by the government office concerned to the said importer or distributor. A copy of the decision of the BOARD banning a motion picture or television program for exhibition in the Philippines shall be furnished to the Commissioner of Internal Revenue and to the Collector of Customs of the port of entry of the said motion picture or television program, and the same shall constitute a sufficient authority to the Commissioner of Internal Revenue and the Collector of Customs concerned to refund the internal revenue taxes and customs duties paid by the importer or distributor on account of the importation of the banned motion picture or television program.