Tax Exemptions for Holding of Operas, Concerts and Other Amusement Programs
Republic Act No. 722, enacted on June 6, 1952, exempts various cultural and artistic events—including operas, concerts, recitals, dramas, art exhibitions, flower shows, and literary or musical programs—from national and municipal amusement taxes. This exemption does not apply to film exhibitions or recordings of such events. Additionally, any existing laws that contradict this Act are repealed. The law took effect upon its approval and was published in the Official Gazette.
June 6, 1952
REPUBLIC ACT NO. 722
AN ACT TO EXEMPT THE HOLDING OF OPERAS, CONCERTS, RECITALS, DRAMAS, PAINTING AND ART EXHIBITIONS, FLOWERS SHOWS, AND LITERARY, ORATORICAL OR MUSICAL PROGRAMS FROM THE PAYMENT OF ANY NATIONAL OR MUNICIPAL AMUSEMENT TAX
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. cd
SECTION 2. All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed.
SECTION 3. This Act shall take effect upon its approval.
Approved: June 6, 1952
Published in the Official Gazette, Vol. 48, No. 6, p. 2144 in June 1952