CINEMA EVALUATION SYSTEM
The Cinema Evaluation System grades films based on standards of quality that grants graded A films with 100% amusement tax incentive from box office returns. Graded B films receive 65% with the remaining 35% forming part of the FDCP’s budget for projects and assistance to films and filmmakers. This system encourages filmmakers to continue producing quality films and gives them the capital to continue on to produce next projects.
Pursuant to the Supreme Court Decision1 dated December 10, 2019 declaring Sections 13 and 14 of R.A. 9167 as unconstitutional, FDCP is no longer mandated to collect amusement taxes from LGUs and remit such as incentives to producers of graded films. However, the Agency is still continuing the collection of outstanding collections amusement taxes for films graded before the date of the Decision.
While the collection of amusement taxes is no longer allowed, film projects may still submit their films for grading.
For more information on the application process, please contact [email protected].
|Year||Graded A||Graded B||Total No. of Applications|
For a complete list of graded projects, visit the Support Granted tab.
|Year||Amusement Tax Collected||Producers’ Share|