PRESIDENTIAL DECREE NO. 844, December 12, 1975

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 …

Presidential Decrees December 12, 1975
Download PDF



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:

  1. For filing of an application to engage in air commerce, two
    hundred and fifty pesos;
  2. For filing of an application for ratings of aviation schools
    and other air agencies, one hundred pesos;
  3. For each airman’s certificate issued, a maximum charge of
    fifty pesos;
  4. 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;
  5. 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;
  6. For the registration of aircraft, a maximum fee of two
    thousand pesos for every aircraft registered, payable yearly;
  7. 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