Presidential Decree No. 845 (PD 845) — Imposing an Energy Tax on Motorized Watercraft Used for Pleasure and Recreation and Amending Section 3301 of Presidential Decree No. 34 Otherwise Known as the Tariff and Customs Code of the Philippines.
WHEREAS, there is need to regulate the use and operation of
vessels used for pleasure and recreation consistent with the
Government's energy and fuel conservation program; and
WHEREAS, there is need to establish realistic registration
fees for all watercrafts;
WHEREAS, there is also need for additional revenue to
support economic development;
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 the following:
SECTION 1. Section 3301 of Presidential Decree No. 34 is
hereby amended to read as follows:
"SEC. 3301. Other Fees and Charges. —For services
rendered and documents issued by the Bureau of Customs, the following
fees shall be charged and collected, by affixing documentary customs
stamps in the correct amount upon the document or any other paper which
is the subject to the charge and by the cancellation of such stamps in
the manner prescribed by the Commissioner, and no such document or any
other paper shall be issued or granted by any customs official until the
correct amount of stamps shall have been affixed and cancelled: Provided,
however, That fees of twenty pesos or over may be paid in cash:
For each certificate of Philippine registry or ownership:
1.
In case of a vessel of not more than fifteen
tons gross
P100.00
2.
In case of a vessel of more than fifteen but not more than
fifty tons gross
150.00
3.
In case of a vessel of more than fifty but not more than
one hundred tons gross
200.00
4.
In case of a vessel of more than one hundred but not more
than two hundred and fifty tons gross
300.00
5.
In case of a vessel of more than two hundred and fifty but
not more than five hundred tons gross
500.00
6.
In case of a vessel of more than five hundred but not more
than seven hundred and fifty tons gross
750.00
7.
In case of a vessel of more than seven hundred and fifty
but not more than one thousand tons gross
1,000.00
8.
In case of a vessel of more than one thousand but not more
than one thousand five hundred tons gross
1,500.00
9.
In case of a vessel of more than one thousand five hundred
but not more than three thousand tons gross
2,000.00
10.
In case of a vessel of more than three thousand but not
more than five thousand tons gross
3,000.00
11.
In case of a vessel of more than five thousand tons gross
5,000.00"
SEC. 2. In addition to the applicable fees provided for in
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
Section 3301 of Presidential Decree No. 34, there is hereby imposed on
all motorized speedboats, yachts, launches and other watercraft designed
and/or used for pleasure and recreation whether operated for profit or
not an energy tax payable annually in the following amounts:
1.
In case of vessel with a length of not more than
five meters
1,000.00
2.
In case of a vessel with a length of more than five meters
but not more than fifteen meters
2,500.00
3.
In case of a vessel with a length of more than fifteen
meters but not more than twenty-five meters
4,000.00
4.
In case of a vessel with a length of more than twenty-five
meters but not more than thirty-five meters
5,500.00
5.
In case of a vessel with a length of more than thirty-five
meters but not more than forty-five meters
7,000.00
6.
In case of a vessel with a length of more than forty-five
meters but not more than fifty-five meters
8,500.00
7.
In case of a vessel with a length of more than fifty-five
meters but not more than sixty-five meters
10,000.00
8.
In case of a vessel with a length of more than sixty-five
meters but not more than seventy-five meters
11,500.00
9.
In case of a vessel with a length of more than seventy-five
meters but not more than eighty-five meters
13,000.00
10.
In case of a vessel with a length of more than eighty-five
meters but not more than ninety-five meters
14,500.00
11.
In case of a vessel with a length of more than ninety-five
meters
16,000.00
The foregoing tax shall be paid at the time that the fees for the
annual licensing and/or inspection of said vessels are payable.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
