Title
Energy Tax on Non-Commercial Aircraft Fees
Law
Presidential Decree No. 844
Decision Date
Dec 12, 1975
Presidential Decree No. 844 imposes an energy tax and increases registration fees for non-commercial aircraft in the Philippines to support the government's energy conservation program and address the increased cost of services provided by the Civil Aeronautics Administration.

Questions (PRESIDENTIAL DECREE NO. 844)

PD 844 is meant to impose an energy tax on aircraft not operated for hire to the general public in line with the government’s energy and fuel conservation program, and to address the increased costs of services of the Civil Aeronautics Administration without a corresponding increase in fees.

PD 844 amended Republic Act No. 776 (Civil Aeronautics Act of the Philippines). It amended Section 50 (Fees) by changing its Paragraphs (6) and (7) and inserted a new Section 50-A (Energy Tax).

It sets a maximum fee of two thousand pesos (₱2,000) for every aircraft registered, payable yearly.

For engines: maximum ₱1,000 for original registration of every engine (payable once). For propellers and/or appliances: maximum ₱500 for original registration of every propeller and/or appliance (payable once).

An annual energy tax collected as a condition for registration and/or renewal of registration of aircraft not operated or engaged for hire to the general public.

Aircraft that are not operated or engaged for hire to the general public—i.e., non-commercial aircraft.

As a condition for aircraft registration and/or renewal of registration.

Yes. Section 50-A expressly states it is collected in addition to the registration fee in Paragraph 6 of Section 50.

By gross weight class (kilos) and type of propulsion: reciprocating vs turbine, using the listed peso amounts per weight bracket.

Reciprocating: ₱1,800; Turbine: ₱2,100.

₱1,050.

₱4,000.

It refers to aircraft used for non-commercial purposes rather than providing air services for hire to the public—i.e., the aircraft is not offered as a commercial service to the general public.

Non-Commercial Helicopters (Section 50-A(A)) and Non-Commercial Fixed Wing Aircraft (Section 50-A(B)).

It took effect immediately upon issuance (December 12, 1975).

PD 844 recognizes that the costs of services rendered by the Civil Aeronautics Administration increased without a corresponding increase in fees, thus justifying fee adjustments (Section 50) and an additional energy tax (Section 50-A) to support government programs and operations.


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