The Cinema Evaluation Board (CEB) is a body of the

Film Development Council of the Philippines The Film Development Council of the Philippines (FDCP) is the national film agency under the Office of the President of the Philippines responsible for film policies and programs to ensure the economic, cultural and educational development of th ...

, tasked with grading Filipino films by quality. It is represented in the Philippine Film Export Services Office. The CEB was established in 2003, succeeding the Film Ratings Board (FRB) which became defunct in early 2002. Like its predecessor, it gives

tax rebate A tax refund or tax rebate is a payment to the taxpayer due to the taxpayer having paid more tax than they owed. By country United States According to the Internal Revenue Service, 77% of tax returns filed in 2004 resulted in a refund chec ...

s to films depending on their grading but unlike the FRB, the CEB's powers to give tax rebates is mandated by law.

References

{{Philippines-org-stub Film organizations in the Philippines 2003 establishments in the Philippines