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PRESIDENTIAL DECREE NO. 845
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PRESIDENTIAL DECREE NO. 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
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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 chanroblesvirtualawlibrary
WHEREAS, there is need to establish realistic registration fees for all
watercrafts;chanroblesvirtualawlibrary
WHEREAS, there is also need for additional revenue to support economic
development; chanroblesvirtualawlibrary
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:cralaw:red
Section 1. Section 3301 of Presidential Decree No. 34
is hereby amended to read as follows:cralaw:red
"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:cralaw:red
a. For each certificate of Philippine registry or
ownership: chanroblesvirtualawlibrary
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 P300.00
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"
Section 2. In addition to the applicable fees
provided for in 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:cralaw:red
1) In case of vessel with a length of
not more than five meters P1,000.00
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 P5,500.00
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. chanroblesvirtualawlibrary
Section 3. This decree shall take effect
immediately. chanroblesvirtualawlibrary
Done in the City of Manila this
12th day of December in the year of Our Lord, nineteen hundred and
seventy-five.
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