Philippines, Film Financing and Television Programming: A Taxation Guide

Philippines, Film Financing and Television Programming

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Recognizing the need to promote and support the development and growth of the local film industry, the Philippine Congress enacted into law Republic Act No. 9167, “An Act Creating the Film Development Council of the Philippines,” to formulate and implement policies and programs to upgrade the art and craft of film making and encourage the production of films for commercial purposes. The Film Development Council of the Philippines (FDCP or the Council) is a government agency under the Office of the President of the Philippines, replacing the Film Development Foundation of the Philippines, Inc. and the Film Rating Board. 

The key goals of the Council are to establish and implement a Cinema Evaluation System; to develop and implement an incentive and reward system for the producers based on merit; to encourage the production of quality films; to establish, organize, operate, and maintain local and international film festivals, exhibitions, and similar activities; to encourage and undertake activities that will promote the growth and development of the local film industry and promote its participation in both domestic and foreign markets; and to develop and promote programs to enhance the skills and expertise of Filipino talents necessary for quality film production. 

In order to encourage (i) foreign movie and television makers to produce their films in the country and (ii) the use of the Philippines as a location site for international movie and television making, the Philippine President, in Executive Order No. 674, ordered the creation of the Philippine Film Export Services Office, which operates under the administrative and technical supervision of the FDCP. 

The Philippine Film Export Services Office is an “one-stop-shop” for foreign film/television production. Its goal is to facilitate the use of the Philippines as the preferred location for the production of international films and television programs; to formulate incentive packages for foreign film/television companies interested in shooting films/television programs in the country; to assist foreign film companies in processing pertinent documents and various requirements relative to the production of international films/television programs in the country; and to coordinate with various government agencies in assisting the entry and exit of foreign film/television producers, artists, and production crew.

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