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H. No. 2775 / 48 OG No. 6, 2144 (June, 1952)
[ REPUBLIC ACT NO. 722, June 06, 1952 ]
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.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
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.
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 All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed.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.
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.
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 All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed.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.