CNAC, with separate assets, and made up of contributions from the public and private sector, income from international cooperation, and income generated by the development or promotion of film activities. According to article 40, this money is destined for: The creation of works of national cinema The distribution of cinematographic works that are national, independent Latino- and Ibero-American, and other works of a universal quality which will contribute to the development of the principle of cultural diversity The establishment, updating and improvement of cinemas and exhibition theatres The establishment or updating of laboratories for processing and copying film The establishment or updating of facilities for dubbing, subtitling, post-production, and new technologies The stimulation, subsidies, and incentives for the production of Venezuelan cinema Certification of films According to article 42, films will be certified as national if they meet the criteria of: cinematographic works, of non-advertising or propaganda, with Venezuelan director or when the script, adaptation, plot, story, dialogue or technical script has a Venezuelan author, or either are a foreigner who is a legal resident of the country. The Executive Committee may demand the requirements for works also in Spanish or an indigenous language. With article 44, the CNAC may promote binational or multinational agreements, pacts or conventions, according to which foreign cinematographic works may obtain the same benefits granted to nationals, provided there are conditions of reciprocity. Guarantee of creative freedom Article 47 states that no creator or producer may be deprived of personal freedom because of the subject, content, script, characters or other elements inherent in the message or idea of the cinematographic work, unless there is a judicial decision in court. Also, article 48 says that the public exhibition of a cinematographic work in any medium, as well as its sale, rent or commercialization, can not be objected to censorship or cuts without the express and prior authorization from the holder of the work's authorship rights. Fees and contributions According to articles 50 and 51 of the law, a special contribution or tax should be enforced, that will be paid by legal or natural citizens whose registered business is the exhibition of cinematographic works for commercial purposes. It will be paid to FONPROCINE and be equivalent to 5% of the value of the ticket. Those who work in exhibition but in alternative or independent theatres may be exempt from this fee. The tax will be self-assessed and