Muntinlupa Mayor Ruffy Biazon and the City Council approved an ordinance granting a three-year moratorium on the collection of amusement tax from Filipino films in the next three years. 

The Muntinlupa City Council passed and Biazon signed Ordinance No. 2024-229 “Declaring Moratorium on the Collection of Amusement Tax for Filipino Films in the City of Muntinlupa from January 08 to December 24 of every year for the next three (3) years."

A cinema in Muntinlupa (Photo from Muntinlupa PIO)

Under the existing Local Government Code, “The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from the admissions fees.” 

In February, the Metro Manila Council adopted the Metropolitan Manila Development Authority (MMDA) Resolution No. 24-11 “Declaring a Moratorium on the Collection of Amusement Tax for Filipino Films in Metro Manila from January 08 to December 24 of Every Year for the Next Three Years.”

In the Muntinlupa ordinance, it was stated that the MMDA resolution “was adopted to recognize the importance of the local film industry in promoting cultural and economic development and in response to the appeal of the local filmmakers to boost the film industry after the impact of the COVID-19 Pandemic on the production and exhibition of Filipino Films, and the dominance of foreign films.”

Under the ordinance, all cinemas in Muntinlupa can avail of the moratorium on the collection of amusement taxes for Filipino films from Jan. 8 to Dec. 24 of every year for the next three years. 

Excluded from the ordinance is “the period of the Metro Manila Film Festival (MMFF), which is from December 25 of every year to January 07 of the following year.”