Presidential Decree No. 844 (PD 844) — 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.
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 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."
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
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
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
