The Cinema Evaluation Board reviews and grades the quality of films that are to be shown to the public, including the line-up of finalists to the annual Metro Manila Film Festival.
Those that are graded “A” and “B” are awarded tax incentives as a way of encouraging Filipino filmmakers to produce more quality films and increase the international marketability of Philippine cinema.
Pursuant to Sections 141 and 150 of Republic Act No. 7160, Grade “A” films qualify for 100 percent of the amusement tax collected while Grade “B” films are eligible for 65-percent of the amusement tax collected, where the remaining 35-percent shall accrue to the funds of the Film Development Council.
For the 42nd Metro Manila Film Festival, the eight finalists were awarded the following grades:
1) Saving Sally
2) Ang Babae Sa Septic Tank 2: Forever Is Not Enough
3) Die Beautiful
4) Sunday Beauty Queen
5) Vince & Kath & James
*Kabisera was not given an evaluation but is highly endorsed by the MMFF Executive Committee.