(NAR) VOL. 29 NO. 1/ JANUARY - MARCH 18

[ MARINA ADVISORY NO. 2018-04, March 15, 2018 ]

RULES AND REGULATIONS IMPLEMENTING THE DOCUMENTARY STAMP TAX RATE ADJUSTMENT UNDER REPUBLIC ACT NO. 10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) LAW”



Adopted: 05 March 2018
Date Filed: 15 March 2018

Notice  is  hereby  given  that  the  Maritime  Industry  Authority  (MARINA)   will implement  the  new  rate  of  Documentary   Stamp  Tax  (DST),  increasing  the amount  from  Php15.00  to  Php30.00  per  certificate/document,  pursuant  to  the Bureau  of  Internal  Revenue  (BIR)  Revenue  Regulations   No.  4-2018  dated December  19,  2017  on  the  following  Certificates/Documents   issued  by  this Authority:
DOMESTIC SHIPPING SERVICE (DSS)
1.   Certification of Ownership (CO)
2.   Certificate of Philippine Registry (CPR)
3.   Coastwise License (CWL)
4.   Bay and River License (BRL)
5.   Pleasure Yacht License (PYL)
6.   Certificate of Deletion from Philippine Registry
7.   Annotation of Mortgage
8.   Release of Mortgage
9.   Registration of Logbook
10. Accreditation Certificate under MC No. 2006-003
11. Continuous Synopsis Record (CSR)
12. Civil Liability Certificate (CLC)
13. Special Permit
14. Letter-authority to acquire ships through importation/bareboat charter/lease irrevocable purchase/lease with option to purchase
15. Letter-approval for Local Sale/Transfer of Ownership
16. Letter-endorsement  to various government agencies
FRANCHISING SERVICE (FS)

Certificate of Public Convenience (Decisions and Certificates)
1.   Issuance
2.   Extension/Renewal
3.   Re-Issuance
4.   Revalidation
5.   Amendment
•  Exemption  from  Securing  Certificate  of  Public  Convenience  (Decisions  and
Certificates)

•  Exemption  from  Securing  Certificate  of  Public  Convenience  (Decisions  and
Certificates)
1.   Issuance
2.   Amendment
• Provisional Authority (Order)
1.   Issuance
2.   Extension/Renewal
• Special Permit (Order)
1.   Issuance
2.   Extension/Renewal
• Sale and Transfer (Decision)
• Certification

SHIPYARD REGULATIONS SERVICE (SRS)

• Naval Architecture & Marine Engineering Division

1.   Authority to Acquire Vessel thru Local Construction
2.   Plans Approval Letter
3.   Construction Certificate under PD 1059/MC No. 2015-07
4.   Tonnage Measurement Certificate
5.   International Tonnage Certificate
6.   Load Line Certificate
7.   International Load Line Certificate
8.   International Load Line Exemption Certificate
9.   Certificate of Stability
10. Intact Stability Booklet Calculation
11. Stability Exemption Certificate
12. Approval of Damage Stability Booklet
13. Accreditation of Marine Surveying Company
14. Accreditation of Load Line Assigning Authority
15. Accreditation of Load Line Assignor
16. Accreditation     to     Conduct     Inclining     Experiment     &     Stability
Calculations/Damage  Stability

• Shipyard Development & Licensing Division
1.   Certificate of Registration (SBSR/SR) Afloat & Boatbuilding
2.   Approval of Waiver under PD 1221
3.   Certificate of Compliance (COC)
OVERSEAS SHIPPING SERVICE (OSS)

• Letter Approval/Permits/Certificates/Certification/Other Documents
1.   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
2. Extension  of validity period of approval on bareboat charter/importation
of ship
3.    Extension of ship’s Certificate of Philippine Registry for less than (1) year
4.    Reservation of ship’s name
5.    Change of ship’s name
6.    Special  Permit  for temporary  utilization  of domestic  ships  in overseas
trade/operation
7.    Certificate of Philippine Registry/Certificate  of Ownership
8.    Minimum Safe Manning Certificate
9.    Employment   of   expatriate   officer/supernumerary    onboard   Philippine
overseas ships
10. Accreditation of shipping companies
11. Continuous Synopsis Record
12. Deletion/re-deletion  of ship from the Philippine registry
13. Importation/purchase  of ship for overseas use
14. Exportation/sale of ship for overseas use
15. Construction of ship overseas use under RA 7471
16. Civil Liability Convention Certificate
17. Permanent conversion of ship's trading status from domestic to overseas
18. Termination of assignment of bank deposit/withdrawal of surety bond
19. Consent for the registration of ship under the Philippine flag
20. Certification
21. Annotation  of mortgage  (owned  Ship)  and transfer  of rights  and other encumbrances
22. Cancellation of mortgage (owned ship)
23. Registration/recording    of   cautionary   notice   of   mortgage   (bareboat chartered ship)
24. Cancellation of cautionary notice of mortgage (bareboat chartered ship)
25. 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)
26. Indorsement  to  the  Secretary  of  Finance  for  exemption  from  import duties and taxes (Sec. 6.02 (c) of R & R of RA 7471)
27. Indorsement  to the Secretary  of Finance for availment  of supplier’s  tax credit (Sec. 6.02 (d) of R & R of RA 7471)
28. Indorsement  to  the  Board  of  Investment  for  company  registration  or availment of incentives
29. Indorsement  to  the  Bureau  of  Internal  Revenue  for  the  issuance  of certificate of income tax exemption
30. Registration of deck/engine and other logbooks
31. Bareboat Charter parties/Contracts  based on the charter period and the gross tonnage of the ship.
MANPOWER DEVELOPMENT SERVICE (MDS)

• Maritime Training Program Development Division (MTPDD)
1.   CMP License
2.   HP License
3.   Certifications and Verifications
4.   Certificate of Accreditation of Training Center for Domestic
5.   Domestic Certificate of Competency (D-COC)
• Seafarers Certification and Documentary Division (SCDD)
1.   Seafarer’s Identification and Record Book (SIRB)
2.   Seafarer’s Identification Book (SIB)
MARITIME SAFETY SERVICE (MSS)

1. Accreditation of Local Classification Society
2. Accreditation  of Recognized  Organization  for ISM Code Implementation  in the Domestic Shipping (IACS)
3. Accreditation  of  Manufacturer/Supplier/Servicing  Enterprise  of  Life  Saving
Equipment
4. Accreditation of Maritime Surveying Companies
5. Issuance     of     Special     Permit     to     Navigate     (SPN)     (Conduction     for Drydocking/Sea Trial Purposes)
6. Issuance of Short International Voyage Permit (SIV)
7. Issuance of Exemption Certificate (EC) / (SIV)
8. Issuance of Minimum Safe Manning Certificate (SIV)
9. Issuance of Minimum Safe Manning Certificate (MSMC)
10. Special Manning Certificate (reduction)
11. Issuance of Dispensation Permit
12. Issuance of Passenger Ship Safety Certificate (PSSC)
13. Issuance of Cargo Ship Safety Certificate (CSSC)
14. Issuance of Cargo Ship Safety Construction Certificate (CSSCC)
15. Issuance of Cargo Ship Safety Equipment Certificate CSSEC)
16. Issuance of Fishing Vessel Safety Certificate FVSC)
17. Issuance of Cargo Securing Manual Compliance Certificate (CSMCC)
18. Issuance of Certificate of Fitness
19. Issuance of ISM DOC
20. Issuance of ISM SMC
21. Issuance of NSM DOC
22. Issuance of NSM-SMC
23. Issuance of Certificate of Compliance_MC No. 135_(VIDEO TAPE)
24. Issuance of Certificate of Compliance_MC No. 136_(SAFETY FILM)
25. Authorization Letter to Class
26. EC SOLAS - (conduction)
27. CSSCC SOLAS - (conduction)
28. CSSEC SOLAS - (conduction)
29. CSSC SOLAS - (conduction)
30. PSSC SOLAS - (conduction)
31. Special Manning Certificate - (conduction)

LEGAL SERVICE (LS)

1.     Securities and Exchange Commission (SEC) Endorsement

RECORD SECTION
All Certificates/Documents  that requires Documentary Stamp Tax (DST) This Advisory shall take effect immediately.

For strict compliance.

(SGD) FELIPE A. JUDAN
Undersecretary  for Maritime Department of Transportation


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