EXECUTIVE ORDER NO. 919
EXECUTIVE ORDER NO. 919 - REVISING
THE RATES OF SPECIFIC TAX ON CERTAIN PETROLEUM PRODUCTS
WHEREAS, the increase in the peso value of
our imported crude oil as a result of the recent devaluation has made
it imperative to adjust the prices of petroleum products to more
realistic levels;
WHEREAS, in the restructuring of prices of petroleum products, it is
likewise necessary to adjust the specific tax components thereof in
order to make the tax rates thereon consistent with their adjusted
price levels; and
WHEREAS, the revision of the rates of specific tax on petroleum
products is an effective measure to discourage unnecessary and wasteful
consumption of petroleum products.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers in me vested by the Constitution and by Sec. 290-B of the National Internal Revenue Code of 1977, as amended by
Presidential Decree No. 1835, do hereby order as follows:
Section 1. The rates of specific tax on certain
petroleum products are hereby revised, hereby amending for this purpose
Section s 153, 155 and 156 of the National Internal Revenue Code to read
as follows:
“SEC.
153. Specific tax on manufactured oils and other
fuels. — On refined and manufactured mineral oils and motor fuels,
there shall be collected the following taxes which shall attach to the
articles hereunder enumerated as soon as they are in existence as such:
“(a)
Kerosene, per liter of volume capacity, six and
three-fourth centavos;
“(b)
Lubricating oils, per liter of volume capacity, eighty centavos;
“(c) Naphtha,
regular gasoline and all other similar products of distillation, per
liter of volume capacity, one peso and fifty and one-fourth centavos:
Provided, That on a premium and aviation gasoline the tax shall be one
peso and fifty four and one-fourth centavos and one peso, respectively,
per liter of volume capacity;
“(d) On
denatured alcohol to be used for motive power, per liter of volume
capacity, one centavo: Provided, That unless otherwise provided for by
special laws, if the denatured alcohol is mixed with gasoline, the
specific tax on which has already been paid, only the alcohol content
shall be subjected to the tax herein prescribed. For the purpose of
this subsection, the removal of denatured alcohol of not less than one
hundred eighty degrees proof (ninety per centum absolute alcohol) shall
be deemed to have been removed for motive power, unless shown to the
contrary;
“(e)
Processed gas, per liter of volume capacity, three centavos;
“(f) Thinners
and solvents, per liter of volume capacity, ninety one and one-half
centavos;
“(g)
Liquefied petroleum gas, per kilogram, thirty-one and one-half
centavos; Provided, That liquefied petroleum gas used for motive power
shall be taxed at the equivalent rate as the specific tax on diesel
fuel oil;
“(h)
Asphalts, per kilogram eighteen centavos;
“(i) Greases,
waxes and petroleum per kilogram, fifty centavos;
“(j) Aviation
turbo-jet fuel, per liter of volume capacity, ninety six
centavos.”
“SEC.
155. Specific tax on bunker fuel oil. — On fuel oil,
commercially known as bunker fuel oil, and on all similar fuel oils,
having more or less the same generating power, there shall be
collected, per liter of volume capacity, seven and one-half centavos,
which tax shall attach to this fuel oil as soon as it is in existence
as such.”
“SEC.
156. Specific tax on diesel fuel oil. — On fuel
oil, commercially known as diesel fuel oil, and on all similar fuel
oils, having more or less the same generating power, per liter of
volume capacity, nineteen centavos, which tax shall attach to this fuel
oil as soon as it is in existence as such.”
Sec. 2. This Executive Order shall take effect
immediately.
Done in the City of Manila,
this 3rd day of November, in the year of Our Lord, nineteen hundred and
eighty-three.
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