Energy Tax on Non-Commercial Aircraft Fees

Section 1 amended Section 50 of Republic Act No. 776 (the Civil Aeronautics Act of the Philippines).
Section 2 inserted Section 50-A into Republic Act No. 776.
The decree imposed an energy tax “consistent with the Government’s energy and fuel conservation program” and addressed increased costs of services by the Civil Aeronautics Administration.

The decree directed that an energy tax be imposed on aircraft “not operated for hire to the general public.”
The decree linked the tax to the Government’s energy and fuel conservation program.
The decree stated that Civil Aeronautics Administration service costs had increased since June 30, 1952 without a corresponding increase in fees.

Section 50 governs fees charged and collected for services rendered and documents issued by the Civil Aeronautics Administration and/or the Civil Aeronautics Board.
For filing of an application to engage in air commerce, the fee is PHP 250.
For filing of an application for ratings of aviation schools and other air agencies, the fee is PHP 100.
For each airman’s certificate issued, the charge is a maximum of PHP 50.
For certifying copies of official documents and orders in the files of the Civil Aeronautics Administration and Civil Aeronautics Board, the fee is PHP 0.50 per copy, plus PHP 0.20 per each page of folio so certified.
For certified transcripts of notes, the fee is PHP 0.30 for each page of not less than two hundred words.
For the registration of aircraft, the fee is a maximum of PHP 2,000 for every aircraft registered, payable yearly.
For the registration of engines, propellers and/or appliances, the fee is a maximum of PHP 1,000 for original registration of every engine and a maximum of PHP 500 for original registration of every propeller and/or appliance, payable once.

Section 50-A establishes an annual energy tax collected in addition to the aircraft registration fee under Section 50, Paragraph 6.
The energy tax is imposed as a condition for registration and/or renewal of registration of aircraft not operated or engaged for hire to the general public.
The energy tax applies to non-commercial helicopters and non-commercial fixed wing aircraft.

Section 50-A(A) sets annual energy tax rates for Non-Commercial Helicopters based on gross weight (kilos) and engine type.
Helicopters (annual tax rates):
- Not exceeding 1000 kg.: Reciprocating PHP 1,050; Turbine PHP 1,350.
- Above 1000 kg. but not exceeding 2000 kg.: Reciprocating PHP 1,200; Turbine PHP 1,500.
- Above 2000 kg. but not exceeding 3000 kg.: Reciprocating PHP 1,350; Turbine PHP 1,650.
- Above 3000 kg. but not exceeding 4000 kg.: Reciprocating PHP 1,500; Turbine PHP 1,800.
- Above 4000 kg. but not exceeding 5000 kg.: Reciprocating PHP 1,650; Turbine PHP 1,950.
- Above 5000 kg.: Reciprocating PHP 1,800; Turbine PHP 2,100.
Section 50-A(B) sets annual energy tax rates for Non-Commercial Fixed Wing Aircraft based on gross weight (kilos) and engine/propulsion type.
Fixed wing aircraft (annual tax rates):
- Not exceeding 1000 kg.: Piston PHP 1,050; Turbo-Prop PHP 1,350; Turbo Jet PHP 2,000.
- Above 1000 kg. but not exceeding 2000 kg.: Piston PHP 1,200; Turbo-Prop PHP 1,500; Turbo Jet PHP 2,000.
- Above 2000 kg. but not exceeding 5000 kg.: Piston PHP 1,500; Turbo-Prop PHP 1,800; Turbo Jet PHP 2,000.
- Above 5000 kg. but not exceeding 10,000 kg.: Piston PHP 1,800; Turbo-Prop PHP 2,100; Turbo Jet PHP 3,000.
- Above 10,000 kg.: Piston PHP 2,500; Turbo-Prop PHP 2,800; Turbo Jet PHP 4,000.

Section 3 provides that Presidential Decree No. 844 takes effect immediately.