Republic Act No. 1919


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REPUBLIC ACTS




REPUBLIC ACT NO. 1919
REPUBLIC ACT NO. 1919 - AN ACT EXEMPTING CINEMATOGRAPHIC FILMS TO BE USED IN TELEVISION BROADCASTS FROM THE PAYMENT OF ALL KINDS OF TAXES
Section 1. Any provision of the Philippine Tariff Act of 1909, as amended, the National Internal Revenue Code, as amended, and any other law to the contrary notwithstanding, cinematographic films which would be used in television broadcasts shall be exempt from the payment of all kinds of taxes and customs duty: Provided, however, That if said films should in any case be utilized for other purposes, the corresponding tax due thereon becomes due and collectible in accordance with the regulations prescribed by the Secretary of Finance.cralaw

Sec. 2. This Act shall take effect upon its approval.cralaw

Approved: June 22, 1957

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