The tax system distinguishes in so far as the salary of the individual, whether artists or not, falls into the salary bracket prescribed by the law.

Exemptions or special provisions regarding import duties on equipment and materials required for cultural production
Sec 103 of Executive Order 273 (Adopting Value Added Tax) provides for exemption from value/added tax for printing, publication, importation and sale of any reading article which appears at a regular intervals with fixed prices for subscription and which is not devoted entirely for publication of advertisements.

Special tax regime for the marketing, import and export of cultural production
P.D. 1994 Amending National Internal Revenue Code provides Films Not Subject to tax Educational Films or cinematographic films, including films used for visual education, whether manufactured in the Philippines or imported; and any tax paid cinematographic film subsequent returned to the Philippines or on any negative film or unprinted positive film, and on any reversal film used in amateur photography of sixteen millimetres or less.

Special provisions on inheritance tax in respect of works of arts
In general, inheritance is taxed, whether they are work of arts or ordinary inheritance (land, house, etc), if it exceeds the amount prescribed by law.


Source: National Commission for Culture and the Arts of Philippines, October 2003.