Privileges of graded films (Sec. 13, RA 9167)

Section 13. Privileges of Graded Films. – Films which have obtained an “A” or “B” grading from the Council pursuant to Sections 11 and 12 of this Act shall be entitled to the following privileges:
  1. Amusement tax reward. – A grade “A” or “B” film shall entitle its producer to an incentive equivalent to the amusement tax imposed and collected on the graded films by cities and municipalities in Metro Manila and other highly urbanized and independent component cities in the Philippines pursuant to Sections 140 to 151 of Republic Act No. 7160 at the following rates:

    1. For grade “A” films – 100% of the amusement tax collected on such film; and

    2. For grade “B” films – 65% of the amusement tax collected on such films. The remaining thirty-five (35%) shall accrue to the funds of the Council.