IMPOSING AN ENERGY TAX ON AIRCRAFT NOT OPERATED FOR HIRE TO THE GENERAL PUBLIC BY INSERTING A NEW PROVISION (SECTION 50-A) TO REPUBLIC ACT NO. 776, OTHERWISE KNOWN AS THE CIVIL AERONAUTICS ACT OF THE PHILIPPINES AND INCREASING THE REGISTRATION FEES OF AIRCRAFT BY AMENDING PARAGRAPHS (6) AND (7) OF SECTION 50 THEREOF.

• Number: Presidential Decree No. 844
• Sections: 4

Preamble

WHEREAS, it is necessary to impose an energy tax on aircraft

not operated for hire to the general public consistent with the

Government's energy and fuel conservation program;

WHEREAS, in addition, the cost of services being

rendered by the Civil Aeronautics Administration has considerably

increased since its creation on June 30, 1952, without a corresponding

increase in the fees charged for this purposes;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President

of the Philippines, by virtue of the powers in me vested by the

Constitution, do hereby decree and order as follows:

Section 1

SECTION 1. Section 50, Chapter IX of Republic Act No. 776 is

hereby amended to read as follows:

"SECTION 50. Fees. For services rendered and documents issued by

the Civil Aeronautics Administration and/or the Civil Aeronautics Board,

the following fees shall be charged and collected:

For filing of an application to engage in air commerce, two

hundred and fifty pesos;

For filing of an application for ratings of aviation schools

and other air agencies, one hundred pesos;

For each airman's certificate issued, a maximum charge of

fifty pesos;

For certifying copies of official documents and orders in the

files of the Civil Aeronautics Administration and Civil

Aeronautics

Board, fifty centavos per copy, plus twenty centavos per each

page

of folio so certified;

For certified transcripts of notes of the Civil

Aeronautics

Administration or Civil Aeronautics Board, thirty centavos for

each

page of not less than two hundred words;

For the registration of aircraft, a maximum fee of two

thousand pesos for every aircraft registered, payable yearly;

For the registration of engines, propellers and/or appliances,

a maximum fee of one thousand pesos for the original

registration

of every engine, and a maximum fee of five hundred pesos for

the

original registration of every propellers and/or appliance,

payable

once."

Section 2

SEC. 2. Section 50-A is hereby inserted after Section 50 to read

as follows:

"SECTION 50-A. Energy Tax. In addition to the

registration fee provided for in Paragraph 6 of Section 50, there shall

be collected as a condition for registration and/or renewal of

registration of aircraft not operated or engaged for hire to the general

public an annual energy tax as follows:

A. Non-Commercial

Helicopters

Gross Weight

Kilos

Reciprocating

(In Pesos)

Turbine

(In Pesos)

a. Not exceeding 1000 kg.

1050

1,350

b. Above 1000 kg. but not exceeding 2000 kg.

1200

1,500

c. Above 2000 kg. but not exceeding 3000 kg.

1350

1,650

d. Above 3000 kg. but not exceeding 4000 kg.

1500

1,800

e. Above 4000 kg. but not exceeding 5000 kg.

1650

1,950

f. Above 5000 kg.

1800

2,100

B. Non-Commercial Fixed

Wing Aircraft

Gross Weight

Kilos

Piston

Turbo-Prop

Turbo Jet

a. Not exceeding 1000 kg.

P1,050

P1,350

P2,000

b. Above 1000 kg. but not exceeding 2000 kg.

1,200

1,500

2,000

c. Above 2000 kg. but not exceeding 5000 kg.

1,500

1,800

2,000

d. Above 5000 kg. but not exceeding 10,000 kg.

1,800

2,100

3,000

e. Above 10,000 kg.

2,500

2,800

4,000

Section 3

SEC. 3. This decree shall take effect immediately.

Done in the City of Manila, this 12th day of December,

in the year of Our Lord, nineteen hundred and seventy-five.

(Sgd.)

FERDINAND E. MARCOS

President

Republic of the Philippines

By the President:

(Sgd.)

JUAN C. TUVERA

Presidential Assistant