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WHEREAS, pursuant to Batas Pambansa Blg. 325, this Board had proposed the upgrading of its fees and charges with respect to the petroleum industry;

WHEREAS, the said proposed revised rates as endorsed by the National Tax Research Center were approved by the Cabinet under Cabinet Resolution No. 4, Series of 1989.

NOW, THEREFORE, be it resolved, as this Board hereby resolves, to prescribe, as it HEREBY PRESCRIBES, the following fees and charges for certain activities relating to petroleum products:

I. Application for the Establishment/Construction of an Auxillary Plan, Independent Plant, Docking Facility and Consumer Pump

NAME OF FEE/CHARGE	APPROVED RATE
1. Application/license fees for establishment or operation of auxiliary plant for extraction of by-products other than those ordinarily yielded by the regular crude run, and for maximization of the production of regular products	P700
2. Application/license fees for establishment or operation of independent plant or facility for the production of petroleum product not ordinarily obtained from the regular crude run (grease manufacturing plant, lube oils manufacturing plant, etc.)	P700
3. Application for construction, extension or expansion of docking facility such as crude wharf, pier or jetty	P700
4. Application/license fees for construction of gasoline stations Marine/Consumer/Curb Pumps	P35/pump

II. Application/Registration for Construction or Operation of Terminal, Depot, Warehouse, Tank Trucks, Reseller and Peddlers

NAME OF FEE/CHARGE		APPROVED RATE
1. Annual license fee and application fee for construction, establishment relocation and/or operation of TERMINAL, whether owned or operated by an oil company or any private person, for the storage of petroleum products, whether locally refined/processed or imported, both in bulk and/or package, for processing, blending, filling, refilling, packing or repacking of petroleum products and their derivatives, intended for further distribution/forwarding to other storage points/outlets		P1,000
2. Annual license and application fee for the construction, establishment, relocation and/or operation of city or provincial DEPOT, whether owned or operated by an oil company or any person as operator, contractor, distributor and/or dealer, for the storage of petroleum products, whether locally refined/processed or imported both in bulk and/or in package ex-terminal, for filling, refilling, packing or repacking petroleum products and their derivatives, for forwarding and/or distribution to subsidiary storage points and similar establishments or other customers		P750
3. Annual license fee and application fee for the construction, establishment, relocation and/or operation of city or provincial storage WAREHOUSE, whether owned or operated by an oil company or any person as operator, contractor, distributor and/or dealer, for the storage of petroleum products, whether locally refined/processed or imported, in package, ex-terminal or ex-depot, for packing or repacking, and for the storage of bulk fuel petroleum products up to a maximum of EIGHTY THOUSAND (80,000) liters for each product, for filling, refilling, and repacking for forwarding and/or distribution to customers		P500
4. Annual license fee and application fee for the establishment and/or operation of the business of selling, either wholesale or retail (other than through curb pumps retail outlet, filling and service stations), of gasoline, kerosene, lubricants, grease and other petroleum products and their derivatives whether locally refined/processed or imported, packed in cans, drums or other containers:
	Initial license fee for the first year of operation	P25
	Subsequent annual license fee based on:
	Gross annual sales of less than P5,000	25
	Gross annual sales of over P5,000 to P10,000	50
	Gross annual sales of over P10,000 to P25,000	125
	Gross annual sales of over P25,000 to P50,000	250
	Gross annual sales of over P50,000 to 100,000	375
	Gross annual sales of over P100,000 to P150,000	500
	Gross annual sales of over P150,000 to P200,000	750
	Gross annual sales of over P200,000 to P300,000	1,000
	Gross annual sales of over P300,000 to P400,000	1,250
	Gross annual sales of over P400,000 to P500,000	1,500
	Gross annual sales of over P500,000	1,750
5. Registration fee of operating agreement covering a terminal, depot, storage, warehouse and similar establishment		150
6. Annual license fee of a dealer/retailer peddling petroleum products outside of his retail outlet		50

III. Establishment, Construction, Operation, Remodelling and/or Refurbishing of Petroleum Products Retail Outlets

	NAME OF FEE/CHARGE		APPROVED RATE
A.	APPLICATION FEES:
	1.	For the construction, establishment and operation of petroleum products retail outlets:
		a) Curb pumps	P50/pump
		b) Marine/Filling Station	200
		c) Service stations:
		Class “A”	500
		Class “B”	400
		Class “C”	300
	2.	For remodelling/refurbishing of any petroleum products retail outlet	1/10 of 1% of the cost
	3.	For Authority to Transfer Dealership Agreement	P200
B.	REGISTRATION OF DEALERSHIP AGREEMENT		P75
C.	LICENSE FEES (ANNUAL):
	1.	Curb Pump	35
	2.	Filling Stations	75
	3.	Service Stations
		Class “A”	P350
		Class “B”	250
		Class “C”	150

IV. Importation, Production, Marketing, Handling, Storage, Sale, Business and Trade of Liquefied Petroleum Gas (LPG)

	NAME OF FEE/CHARGE				APPROVED RATE
A.	APPLICATION FEES:
	1. For authority to engage in the LPG business as:
		a) LPG importer			P2,000
		b) Oil Company			2,000
		c) LPG Marketing Company			1,000
		d) Refiller			500
		e) Independent Marketer			300
		f) Class “A” dealer			150
		g) Class “B” dealer			100
		h) Sub-dealer			60
		i) Retail Outlet			25
	2.	For authority to install facilities and/or equipment:
		a) Filling Plant with a rated capacity of P1,000 kilograms/hr.			P1,500
		b) Filling Plant with a higher rated capacity (additional fee for every 1,000 kgs./hr. capacity in excess of 1,000 kgs./hr.			150
		c) Bulk Storage with a water capacity of:
			1) less than 10,000 ltrs.		50
			2) from 10,000 ltrs. to 50,000 ltrs.		125
			3) from 50,001 to 100,000 ltrs.		250
			4) from 100,001 to 200,000		500
			5) over 200,000 ltrs.		1,000
		d) Cylinder storage space / warehouse with a capacity of:
			1) less than 1,000 kgs.		25
			2) 1,001 to 1,500 kgs.		50
			3) 1,501 to 3,000 kgs.		75
			4) 3,001 to 15,000 kgs.		150
			5) over 15,000 kgs.		250
B.	REGISTRATION FEES (ANNUAL):
	1.	Dealership Agreement between
			a) marketer and dealer		P100
			b) dealer and sub-dealer		50
			c) dealer/sub-dealer and retail outlets		15
	2.	All other contracts by and between producers, marketers and refiller			P150
	3.	Equipment and facilities:
		a) Filling plant, bulk storage or cylinder storage, space/warehouse - the registration fees shall be the same as the application to install facilities and/or equipment
		b) Coastal Tanker
			- with capacity of less than 65,000 ltrs.		P250
			- from 65,000 to 100,000 ltrs.		450
			- from 100,000 to 500,000 ltrs.		650
			- over 500,000 ltrs.		850
		c) Tank trailer/tractor or truck with a water capacity of:
			less than 4,000 ltrs.		P30
			from 4,000 to 6,000 ltrs.		75
			from 6,001 to 10,000 ltrs.		105
			over 10,000 ltrs.		150
		d) Delivery Vehicles			30
		e) LPG cylinder with a capacity of:
			1) not more than 15 kgs.		0.20
			2) more than 15 kgs.		0.50
C.	LICENSE FEES (ANNUAL):
	1.	Producers			P1,000
	2.	Oil Company			600
	3.	LPG Marketing Company			400
	4.	Refiller			300
	5.	Independent Marketer			200
	6.	Class “A” dealer			150
	7.	Class “B” dealer			100
	8.	Sub-dealer			50
	9.	Retail Outlet			15

V. REFINERY (CRUDE)

	1. Application fee and license fee for refinery of 50,000 barrels per day or less P8,000
	2. Application fee and license fee for refinery of higher capacity:
		Additional fee for every 25,000 B/D capacity in excess of 50,000 B/D	800
	3. Application fee for authority to increase rated capacity of existing refinery
		For every 25,000 B/D or less increase in rated capacity	800

VI.  Processing, Blending, Repacking, and Marketing of Lubricating Oils, Process Oils, Specialty Oils and Basestocks Recycled Oils, Used Oils, Blended Fuel Oils, Emulsified Petroleum Fuels

	NAME OF FEE/CHARGE		APPROVED RATE
A.	APPLICATION FEE
	1.	For license to operate as:
		a) Recycler	P700
		b) Blender	700
		c) Marketer	700
		d) Refiner	700
		e) Repacker	700
B.	Initial License Fee
	1.	For license to operate as:
		a) Recycler	P700
		b) Blender	700
		c) Marketer	700
		d) Refiner	700
		e) Repacker	700
C.	RENEWAL OF LICENSE
	Subsequent annual license fee based on:
		Gross annual license/sales/production of less than P100,000	P500
		Gross annual sales/production of over P100,000 to P200,000	750
		Gross annual sales/production of over P200,000 to P300,000	1,000
		Gross annual sales/production of over P300,000 to P400,000	1,500
		Gross annual sales/production of over P400,000 to P500,000	2,000
		Gross annual sales/production of over P500,000	2,500

VIII. HAULER

1.	Registration of Hauling Agreement
	a) Registration fee	P150
	b) License fee	150
2.	Registration of Tank Truck/Trailers for Hauling
Registration Fee:
	a) Capacity of less than 4,000 ltrs.	P30
	b) Capacity of from 4,000 - 6,000 ltrs.	60
	c) Capacity of from 6,000 - 10,000 ltrs.	80
	d) Capacity of from 10,000 - 15,000 ltrs.	110
	e) Capacity of from 15,000 - 20,000 ltrs.	130
	f) Capacity of over 20,000 ltrs.	150

All previous issuances inconsistent with this resolution are hereby repealed.

This resolution shall take effect fifteen (15) days after its publication in a newspaper of general circulation in the Philippines.

Adopted: 3 July 1990

(SGD.) MARCELO N. FERNANDO Chairman	(SGD.) ALEJANDRO B. AFURONG Member
(SGD.) REX V. TANTIONGCO Member	(SGD.) OSCAR E. ALA Member