Mandaluyong City has implemented a temporary suspension of the amusement tax collection for locally produced movies and films. Mayor Ben Abalos Sr. signed City Ordinance No. 965, Series of 2024, suspending the assessment, collection, and payment of the 10% amusement tax on for the exhibition of locally produced movies for three years.
The ordinance, effective immediately, outlines the suspension period, stating, “The assessment, collection, and payment of the 10% amusement tax for the exhibition of all locally produced films and movies is hereby suspended for a period of three years commencing on the date of this Ordinance’s effectivity, subject to all laws and existing legal rules and regulations.”
The temporary tax suspension, which will last for three years, applies specifically to films produced locally and shown in cinemas, theaters, and movie houses within Mandaluyong.
The city envisions this move as a means to provide temporary financial relief to local filmmakers, with the expectation that normal tax collection procedures will resume after the stipulated three-year period.
Known for its shopping malls and theaters, Mandaluyong hopes that this measure will offer financial relief to local filmmakers, encouraging the creation of high-quality films.
