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[PRESIDENTIAL DECREE NO. 845, (1975-12-12)](https://lawyerly.ph/laws/view/l4391)
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[ PRESIDENTIAL DECREE NO. 845, December 12, 1975 ]

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

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:

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:

  1. For each certificate of Philippine registry or ownership:
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
300.00
 
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"
 

SEC. 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:

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.

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
   

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