House panel approves tax provision of performing arts bill
THE House Committee on Ways and Means has approved the tax provision of the substitute bill to House Bill 4260 seeking to identify or designate Philippine National Performing Arts Companies which shall conduct training and education for the professional development of performing artists, teachers, directors, designers, arts managers and other artists.
In a hearing, the committee chaired by Rep. Isidro Ungab (3rd District, Davao City) approved the tax provision contained in Section 9 of the unnumbered substitute bill which provides that any donation or bequest made to the National Performing Arts Companies shall be exempt from donor’s tax.
Such donation or bequest shall also be considered as allowable deduction from the gross income in the computation of the income tax of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended, the bill further provides.
Prior to its referral to the Committee on Ways and Means for the approval of its tax provision, the substitute bill was approved by the Committee on Basic Education and Culture chaired by Rep. Rosenda Ann Ocampo (6th District, Manila).
The bill principally authored by Rep. Antonio Lagdameo (2nd District, Davao del Norte) provides that pursuant to Article II, Sections 17 and 23, and Article XIV, Sections 14, 15 and 18 (2) of the Constitution, it is hereby the declared policy of the State to appropriately recognize, designate and support non-government organizations that have demonstrated pioneering, long, consistent and unassailable competence, effectiveness and success in the development, training, documentation and performance of ballet and contemporary dance, orchestral music, choral music and theatre.
It declares the following groups as Philippine National Performing Arts Companies: one national ballet or contemporary dance company; one national choral ensemble; one national orchestra; and one national theatre group.
Each of the performing arts companies shall undertake a continuing program of training and education for the professional development of performing artists, teachers, director, designers, performing arts managers and other artists particular to his performing arts field.
Each of the performing arts companies shall also organize and present a regular annual season of performances at the Cultural Center of the Philippines (CCP) and other venues in the country.
The performing arts companies shall also develop and build a repertoire of original Filipino works that will help elevate the performing arts in the country.
They shall also conduct a national outreach and exchange program of performances, workshops and seminars for the development and promotion of the performing arts in the regions.
The bill provides for the creation of a Selection Committee composed of 15 experts in the performing arts which shall be designated by the National Commission for Culture and the Arts (NCCA) and CCP to draw up the rules and guidelines for the selection process of the National Performing Arts Companies. The Selection Committee shall assess the performance of the National Performing Arts Companies every five years.
In terms of entitlements, each of the National Performing Arts Companies and the next most qualified applicants shall be entitled to the following subsidies: P10 million a year each for the National Ballet or Contemporary Company, National Theatre Company and the National Orchestra Company for a period of five years; P5 million a year for the National Choral Company for a period of five years; P2 million a year for every qualified applicant from each of the performing arts companies.
The bill provides for an appropriation of P60 million a year for five years, to be taken from the net income of the Philippine Amusement and Gaming Corporation, for the implementation of the Act to finance the grant of cash incentives and other operational expenses related to the selection of the National Performing Arts Companies. Such amount shall be remitted directly as a special account to the CCP, thereafter it shall be attached as a special account in the CCP budget and included in the General Appropriations Act (GAA).