Title
MARINA DST Rate Increase under TRAIN Law
Law
Marina Advisory No. 2018-04
Decision Date
Mar 15, 2018
The Rules and Regulations Implementing the Documentary Stamp Tax Rate Adjustment under R.A. No. 10963, also known as the TRAIN Law, implemented by MARINA through Advisory No. 2018-04, increases the rate of Documentary Stamp Tax (DST) from Php15.00 to Php30.00 per certificate/document, applying to various Certificates/Documents issued by MARINA in different services.
documentary stamp tax
rate adjustment
train law
A

Purpose: implement TRAIN-law DST adjustment

  • MARINA implements the new Documentary Stamp Tax (DST) rate adjustment mandated under Republic Act No. 10963.
  • The advisory directs MARINA to apply the updated DST rate to specified MARINA-issued certificates/documents.
  • The advisory ties the DST adjustment to the Bureau of Internal Revenue (BIR) Revenue Regulations No. 4-2018 dated December 19, 2017.

DST rate increase: Php15.00 to Php30.00

  • MARINA must implement a DST rate increase from PHP 15.00 to PHP 30.00 per certificate/document.
  • The DST rate adjustment is applied to MARINA certificates/documents enumerated under the advisory’s service groupings.

Coverage: MARINA certificates and documents

  • The DST rate applies to certificates/documents issued by MARINA under the Domestic Shipping Service (DSS).
  • The DST rate applies to certificates/documents issued by MARINA under the Franchising Service (FS), including documents categorized as decisions, certificates, orders, and exemptions.
  • The DST rate applies to certificates/documents issued under the Shipyard Regulations Service (SRS).
  • The DST rate applies to approvals/permits/certificates/certifications and other documents issued under the Overseas Shipping Service (OSS).
  • The DST rate applies to licenses, certifications, and documentary items issued under the Manpower Development Service (MDS).
  • The DST rate applies to safety- and compliance-related accreditations, certifications, and permits issued under the Maritime Safety Service (MSS).
  • The DST rate applies to a listed endorsement item under Legal Service (LS).
  • The advisory also covers “All Certificates/Documents that requires Documentary Stamp Tax (DST)” within MARINA’s processing, under the advisory’s effective implementation rule.

Domestic Shipping Service (DSS) documents covered

  • Certification of Ownership (CO) is subject to the PHP 30.00 DST rate.
  • Certificate of Philippine Registry (CPR) is subject to the PHP 30.00 DST rate.
  • Coastwise License (CWL) is subject to the PHP 30.00 DST rate.
  • Bay and River License (BRL) is subject to the PHP 30.00 DST rate.
  • Pleasure Yacht License (PYL) is subject to the PHP 30.00 DST rate.
  • Certificate of Deletion from Philippine Registry is subject to the PHP 30.00 DST rate.
  • Annotation of Mortgage and Release of Mortgage are subject to the PHP 30.00 DST rate.
  • Registration of Logbook, Accreditation Certificate under MC No. 2006-003, and Continuous Synopsis Record (CSR) are subject to the PHP 30.00 DST rate.
  • Civil Liability Certificate (CLC) and Special Permit are subject to the PHP 30.00 DST rate.
  • Letter-authority and approval letters listed below are subject to the PHP 30.00 DST rate:
    • Letter-authority to acquire ships through importation/bareboat charter/lease irrevocable purchase/lease with option to purchase
    • Letter-approval for Local Sale/Transfer of Ownership
    • Letter-endorsement to various government agencies

Franchising Service (FS) documents covered

  • Certificate of Public Convenience is subject to the PHP 30.00 DST rate for Issuance.
  • Certificate of Public Convenience is subject to the PHP 30.00 DST rate for Extension/Renewal.
  • Certificate of Public Convenience is subject to the PHP 30.00 DST rate for Re-Issuance.
  • Certificate of Public Convenience is subject to the PHP 30.00 DST rate for Revalidation.
  • Certificate of Public Convenience is subject to the PHP 30.00 DST rate for Amendment.
  • Exemption from Securing Certificate of Public Convenience (Decisions and Certificates) is subject to the PHP 30.00 DST rate for Issuance and for Amendment.
  • Provisional Authority (Order) is subject to the PHP 30.00 DST rate for Issuance and for Extension/Renewal.
  • Special Permit (Order) is subject to the PHP 30.00 DST rate for Issuance and for Extension/Renewal.
  • Sale and Transfer (Decision) and Certification under the FS category are subject to the PHP 30.00 DST rate.

Shipyard Regulations Service (SRS) documents covered

  • Under Naval Architecture & Marine Engineering Division, the following are subject to the PHP 30.00 DST rate:
    • 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
    • Accreditation of Marine Surveying Company
    • Accreditation of Load Line Assigning Authority
    • Accreditation of Load Line Assignor
    • Accreditation to Conduct Inclining Experiment & Stability Calculations/Damage Stability
  • Under Shipyard Development & Licensing Division, the following are subject to the PHP 30.00 DST rate:
    • Certificate of Registration (SBSR/SR) Afloat & Boatbuilding
    • Approval of Waiver under PD 1221
    • Certificate of Compliance (COC)

Overseas Shipping Service (OSS) documents covered

  • The advisory subjects the following OSS items to the PHP 30.00 DST rate:
    • Ship acquisition through bareboat charter/novation of contract/extension of charter/change in any provision of charter contract/change of original registry of bareboat chartered ship
    • Extension of validity period of approval on bareboat charter/importation of ship
    • Extension of shipas Certificate of Philippine Registry for less than (1) year
    • Reservation of shipas name
    • Change of shipas name
    • Special Permit for temporary utilization of domestic ships in overseas trade/operation
    • Certificate of Philippine Registry/Certificate of Ownership
    • Minimum Safe Manning Certificate
    • Employment of expatriate officer/supernumerary onboard Philippine overseas ships
    • Accreditation of shipping companies
    • Continuous Synopsis Record
    • Deletion/re-deletion of ship from the Philippine registry
    • Importation/purchase of ship for overseas use
    • Exportation/sale of ship for overseas use
    • Construction of ship overseas use under RA 7471
    • Civil Liability Convention Certificate
    • Permanent conversion of ship's trading status from domestic to overseas
    • Termination of assignment of bank deposit/withdrawal of surety bond
    • Consent for the registration of ship under the Philippine flag
    • Certification
    • Annotation of mortgage (owned Ship) and transfer of rights and other encumbrances
    • Cancellation of mortgage (owned ship)
    • Registration/recording of cautionary notice of mortgage (bareboat chartered ship)
    • Cancellation of cautionary notice of mortgage (bareboat chartered ship)
    • Indorsement to authorized agency banks or the monetary authority for foreign exchange requirements of shipping companies (Sec. 6.01 (a) of R & R of RA 7471)
    • Indorsement to the Secretary of Finance for exemption from import duties and taxes (Sec. 6.02 (c) of R & R of RA 7471)
    • Indorsement to the Secretary of Finance for availment of supplieras tax credit (Sec. 6.02 (d) of R & R of RA 7471)
    • Indorsement to the Board of Investment for company registration or availment of incentives
    • Indorsement to the Bureau of Internal Revenue for the issuance of certificate of income tax exemption
    • Registration of deck/engine and other logbooks
    • Bareboat Charter parties/Contracts based on the charter period and the gross tonnage of the ship.

Manpower Development Service (MDS) items covered

  • Under Maritime Training Program Development Division (MTPDD), the advisory subjects the following to the PHP 30.00 DST rate:
    • CMP License
    • HP License
    • Certifications and Verifications
    • Certificate of Accreditation of Training Center for Domestic
  • Domestic Certificate of Competency (D-COC) is subject to the PHP 30.00 DST rate.
  • Under Seafarers Certification and Documentary Division (SCDD), the following are subject to the PHP 30.00 DST rate:
    • Seafareras Identification and Record Book (SIRB)
    • Seafareras Identification Book (SIB)

Maritime Safety Service (MSS) items covered

  • The advisory subjects the following MSS items to the PHP 30.00 DST rate:
    • Accreditation of Local Classification Society
    • Accreditation of Recognized Organization for ISM Code Implementation in the Domestic Shipping (IACS)
    • Accreditation of Manufacturer/Supplier/Servicing Enterprise of Life Saving Equipment
    • Accreditation of Maritime Surveying Companies
  • The advisory subjects the following MSS permits/certificates to the PHP 30.00 DST rate:
    • Issuance of Special Permit to Navigate (SPN) (Conduction for Drydocking/Sea Trial Purposes)
    • Issuance of Short International Voyage Permit (SIV)
    • Issuance of Exemption Certificate (EC) / (SIV)
    • Issuance of Minimum Safe Manning Certificate (SIV)
    • Issuance of Minimum Safe Manning Certificate (MSMC)
    • Special Manning Certificate (reduction)
    • Issuance of Dispensation Permit
    • Issuance of Passenger Ship Safety Certificate (PSSC)
    • Issuance of Cargo Ship Safety Certificate (CSSC)
    • Issuance of Cargo Ship Safety Construction Certificate (CSSCC)
    • Issuance of Cargo Ship Safety Equipment Certificate CSSEC)
    • Issuance of Fishing Vessel Safety Certificate FVSC)
    • Issuance of Cargo Securing Manual Compliance Certificate (CSMCC)
    • Issuance of Certificate of Fitness
    • Issuance of ISM DOC
    • Issuance of ISM SMC
    • Issuance of NSM DOC
    • Issuance of NSM-SMC
    • Issuance of Certificate of Compliance_MC No. 135_(VIDEO TAPE)
    • Issuance of Certificate of Compliance_MC No. 136_(SAFETY FILM)
    • Authorization Letter to Class
  • The advisory subjects the following MSS SOLAS-related issuances/conductions to the PHP 30.00 DST rate:
    • EC SOLAS - (conduction)
    • CSSCC SOLAS - (conduction)
    • CSSEC SOLAS - (conduction)
    • CSSC SOLAS - (conduction)
    • PSSC SOLAS - (conduction)
    • Special Manning Certificate - (conduction)

Legal Service endorsement and effectivity

  • Under Legal Service (LS), the Securities and Exchange Commission (SEC) Endorsement is subject to the PHP 30.00 DST rate.
  • MARINA requires immediate effectivity and directs strict compliance with the DST rate adjustment through this advisory.
  • The advisory states that it covers All Certificates/Documents that requires Documentary Stamp Tax (DST) under MARINA processing.
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