MALACAŅANG
M a n i l a
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 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 purpose;
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:
"Sec. 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 propeller and/or appliance, payable once."
Section 2. Section 50-A is hereby inserted after Section 50 to read as follows:
"Sec.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. |
1,050.00 |
1,350.00 |
| b. |
Above 1000 kg. but not exceeding 2000 kg. |
1,200.00 |
1,500.00 |
| c. |
Above 2000 kg. but not exceeding 3000 kg. |
1,350.00 |
1,650.00 |
| d. |
Above 3000 kg. but not exceeding 4000 kg. |
1,500.00 |
1,800.00 |
| e. |
Above 4000 kg. but not exceeding 5000 kg. |
1,650.00 |
1,950.00 |
| f. |
Above 5000 kg. |
1,800.00 |
2,100.00 |
(b) Non-Commercial Fixed Wing Aircraft
| Gross Weight (Kilos) |
Piston Prop |
Turbo |
Turbo Jet |
| a. |
Not exceeding 1000 kg. |
1,050.00 |
1,350.00 |
P2,000.00 |
| b. |
Above 1000 kg. but not exceeding 2000 kg. |
1,200.00 |
1,500.00 |
2,000.00 |
| c. |
Above 2000 kg. but not exceeding 5000 kg. |
1,500.00 |
1,800.00 |
2,000.00 |
| d. |
Above 5000 kg. but not exceeding 10000 kg. |
1,800.00 |
2,100.00 |
3,000.00 |
| e. |
Above 10000 kg |
2,500.00 |
2,800.00 |
4,000.00 |
