QuestionsQuestions (MARINA ADVISORY NO. 2018-04)
It is based on Republic Act No. 10963 (the TRAIN Law) and implements the documentary stamp tax rate adjustment pursuant to the Bureau of Internal Revenue (BIR) Revenue Regulations No. 4-2018 (dated December 19, 2017).
It takes effect immediately, and it requires strict compliance.
Under DSS, the advisory enumerates items such as Certification of Ownership (CO), Certificate of Philippine Registry (CPR), Coastwise License (CWL), Bay and River License (BRL), Pleasure Yacht License (PYL), Certificate of Deletion from Philippine Registry, Annotation of Mortgage, Release of Mortgage, Registration of Logbook, Accreditation Certificate under MC No. 2006-003, Continuous Synopsis Record (CSR), Civil Liability Certificate (CLC), Special Permit, and various letter-approvals/endorsements.
SRS includes items such as Authority to Acquire Vessel thru Local Construction, Plans Approval Letter, Construction Certificate under PD 1059/MC No. 2015-07, Tonnage Measurement Certificate, International Tonnage Certificate, Load Line Certificate, International Load Line Certificate, International Load Line Exemption Certificate, Certificate of Stability, Intact Stability Booklet Calculation, Stability Exemption Certificate, Approval of Damage Stability Booklet, and several accreditations (e.g., marine surveying companies and load line assigning authorities), among others.
Yes. OSS includes “Letter Approval/Permits/Certificates/Certification/Other Documents” for matters like ship acquisition through bareboat charter/novation of contract/extension or change in charter provisions/change of original registry of bareboat chartered ship, and extensions of validity period of approvals on bareboat charter/importation.
Examples include extension of the ship’s Certificate of Philippine Registry for less than (1) year, reservation/name changes, special permit for temporary utilization of domestic ships in overseas trade, registration/certification of CPR/CO, employment of expatriate officer/supernumerary onboard Philippine overseas ships, accreditation of shipping companies, deletion/re-deletion of ship from Philippine registry, and exportation/sale of ship for overseas use.
Yes. Under “Manpower Development Service (MDS),” it lists items such as CMP License, HP License, Certifications and Verifications, Certificate of Accreditation of Training Center for Domestic, Domestic Certificate of Competency (D-COC), Seafarer’s Identification and Record Book (SIRB), and Seafarer’s Identification Book (SIB).
MSS includes many safety and regulatory approvals/certificates such as accreditation of classification societies and recognized organizations, accreditation of providers of life-saving equipment, accreditation of maritime surveying companies, issuance of special permits to navigate (for drydocking/sea trials), short international voyage permits, exemption certificates, minimum safe manning certificates (and reductions/dispensations), passenger and cargo ship safety certificates (and construction/equipment equivalents), fishing vessel safety certificates, cargo securing manual compliance certificates, certificates of fitness, ISM/NSM documents, and authorizations/EC/solas conduction-related approvals.
It mentions “Securities and Exchange Commission (SEC) Endorsement.” The advisory treats such certificates/documents requiring DST under MARINA processes as covered by the increased DST rate.
It serves as a broad coverage statement: it indicates that all MARINA certificates/documents requiring DST (as enumerated in the advisory list) will be subject to the increased rate, effective immediately for strict compliance.
The advisory states that it is pursuant to BIR Revenue Regulations No. 4-2018 and that MARINA will implement the new DST rate accordingly. MARINA is the implementing agency for its own certificates/documents.
The advisory is signed by FELIPE A. JUDAN, Undersecretary for Maritime Department of Transportation.
Because DST rates and their implementation require statutory authority and implementing administrative rules. Referencing RA 10963 provides the law-based mandate, while RR 4-2018 clarifies the adjusted DST rate and the regulatory mechanics, which MARINA then applies to its listed certificates/documents.