Imposing an Energy Tax on Motorized Watercraft Used for Pleasure and Recreation

December 12, 1975

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

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 acd

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: cd i

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:

a. For each certificate of Philippine registry or ownership: cdt

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: cd i

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. acd

SECTION 3. This decree shall take effect immediately. acd

DONE in the City of Manila, this 12th day of December, in the year of Our Lord, Nineteen Hundred and Seventy-Five.