All directors and producers involved in movies, stage, radio, television and and musical productions If gross income for the current year did not exceed P 3M
All directors and producers involved in movies, stage, radio, television and and musical productions If gross income is more than P 3M or VAT Registered regardless of amount
All directors and producers involved in movies, stage, radio, television and and musical productions If gross income for the current year did not exceed P 720,000