Senate President Francis “Chiz” G. Escudero has filed a landmark bill aimed at revitalizing the Philippine movie industry by granting tax exemptions and incentives to accredited stakeholders, while also institutionalizing the Nora Aunor Award for Film Excellence to honor outstanding cinematic works.
The proposed measure, enrolled as Senate Bill No. 283 or the “Nora Aunor Act,” seeks to address the mounting challenges faced by Filipino filmmakers, including rising production costs, shrinking audiences, and the dominance of online streaming platforms.
In filing the bill, the Senate chief emphasized that the measure is a strategic move to preserve and promote Filipino cultural identity through film.
“The Philippine film industry has been a vital medium for creative expression since 1909,” Senate President Escudero wrote in the explanatory note. “This bill not only honors the legacy of Nora Aunor but also empowers the industry as it contributes to the preservation, enrichment, and dynamic evolution of a Filipino national culture.”
Under SB 283, accredited film production companies, independent filmmakers, distributors, cinemas, and other stakeholders will enjoy income tax exemptions for five years, value added tax exemptions on goods and services used in film production, and customs duty exemptions for imported equipment not available locally. It also allows a 150-percent deduction of production expenses from gross income for tax purposes.
The Nora Aunor Award for Film Excellence will be granted annually to exceptional scripts and concepts selected by a committee of film professionals, scholars, and critics led by the Film Development Council of the Philippines (FDCP). Winning entries will receive cash grants and support for promotion and distribution in national and international festivals.
According to the veteran legislator, the bill aligns with the constitutional mandate to support arts and letters and called on local government units to offer additional incentives to accredited stakeholders.
“We must create an ecosystem where Filipino filmmakers can thrive, innovate, and tell stories that reflect our shared heritage and aspirations,” he said.
The FDCP will lead the accreditation process, guided by principles of transparency, ethical standards, and industry development. The bill also mandates the formulation of implementing rules within 90 days of its effectivity, in coordination with the Department of Finance, Bureau of Internal Revenue, and the Department of the Interior and Local Government.
Senate President Escudero expressed confidence that the measure will gain bipartisan support. “This is not just about tax reform—it’s about cultural reform. It’s about giving our artists the tools and recognition they deserve to shape the soul of the nation through film.”
The Bicolano senator shared that the bill is also a personal tribute to national artist and superstar Nora Aunor—his province mate and one of his favorite actresses—whose legacy continues to inspire generations of Filipino artists. #
