Supreme Court E-Library
Information At Your Fingertips

  View printer friendly version

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:

	Name of Fee/Charge			Approved Rate
I.	Application for the Establishment/Construction of an Auxillary Plant, Independent Plant, Docking Facility and Consumer Pump
	1.	Application/license fees for establishment or operation of auxillary 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		P700.00
	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 plants, etc.)		700.00
	3.	Application for construction, extension or expansion of docking facility such as crude wharf, pier, or jetty		700.00
	4.	Application/license fees for construction of gasoline stations Marine/Consumer/Curb Pumps		35.00	/pump
II.	Application/Registration for Construction or Operation of Terminal, Depot, Warehouse, Tank Trucks, Reseller and Peddlers
	1.	Annual license fee and application fee for the 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		1,000.00
	2.	Annual license fee 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 exterminal, 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		750.00
	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 maxi mum of EIGHTY THOUSAND(80,000) liters for each product, for filling, refilling and repacking for forwarding and/or distribution to customers		500.00
	4.	Annual license fee and application fee for the establishment and/or operation of the business of selling, either wholesale or retail (other than thru 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		P25.00
		Subsequent annual license fee based on:
			Gross annual sales of less than P5,000	25.00
			Gross annual sales of over P5,000 to P10,000	50.00
			Gross annual sales of over P10,000 to P25,000	125.00
			Gross annual sales of over P25,000 to P50,000	250.00
			Gross annual sales of over P50,000 to P100,000	375.00
			Gross annual sales of over P100,000 to P150,000	500.00
			Gross annual sales of over P150,000 to P200,000	750.00
			Gross annual sales of over P200,000 to P300,000	1,000.00
			Gross annual sales of over P300,000 to P400,000	1,250.00
			Gross annual sales of over P400,000 to P500,000	1,500.00
			Gross annual sales of over P500,000	1,750.00
	5.	Registration fee of operating agreement covering a terminal, depot, storage, warehouse and similar establishment		P150.00
	6.	Annual license fee of a dealer/ retailer peddling petroleum products outside of his retail outlet		50.00
III.	Establishment, Construction, Operation, Remodelling and/or Refurbishing of Petroleum Products Retail Outlets
A.	APPLICATION FEES:
	1.	For the construction, establishment and operation of petroleum products retail outlets:
		a.	Curb pumps	P 50.00	/pump
		b.	Marine/Filling Station	200.00
		c.	Service Stations:
			Class "A"	500.00
			Class "B"	400.00
			Class "C"	300.00
	2.	For remodelling/refurbishing of any petroleum products		1/10 of 1% of the cost
	3.	For Authority to Transfer Dealership Agreement		P200.00
B.	REGISTRATION OF DEALERSHIP AGREEMENT			75.00
C.	LICENSE FEES (ANNUAL):
		1.	Curb Pump	35.00
		2.	Filling Stations	75.00
		3.	Service Stations:
			Class "A"	350.00
			Class "B"	250.00
			Class "C"	150.00
IV.	Importation, Production, Marketing, Handling, Storage, Sale, Business and Trade of Liquefied Petroleum Gas (LPG)
A.	APPLICATION FEES:
	1.	For authority to engage in the LPG business as:
		a.	LPG importer	P2,000.00
		b.	Oil Company	2,000.00
		c.	LPG Marketing Company	1,000.00
		d.	Refiller	500.00
		e.	Independent Marketer	300.00
		f.	Class “A” dealer	150.00
		g.	Class “B” dealer	100.00
		h.	Sub-dealer	60.00
		i.	Retail Outlet	25.00
	2.	For authority to install facilities and/or equipment:
		a.	Filling Plant with a rated capacity of 1,000 kilograms/hr.	P1,500.00
		b.	Filling Plant with a higher rated capacity (additional fee for every 1,000 kgs./hr capacity in excess of 1,000 kgs./hr.)	150.00
		c.	Bulk Storage with a water capacity of:
			1) less than 10,000 ltrs.	50.00
			2) from 10,000 ltrs. to 50,000 ltrs.	125.00
			3) from 50,001 to 100,000 ltrs.	250.00
			4) from 100,001 to 200,000 ltrs.	500.00
			5) over 200,000 liters	1,000.00
		d.	Cylinder storage space/ware house with a capacity of:
			1) less than 1,000 kgs.	25.00
			2) 1,001 to 1,500 kgs.	50.00
			3) 1,501 to 3,000 kgs.	75.00
			4) 3,001 to 15,000 kgs.	150.00
			5) over 15,000 kgs.	250.00
B.	REGISTRATION FEES (ANNUAL):
	1.	Dealership Agreement between
		a.	marketer and dealer	P100.00
		b.	dealer and sub-dealer	50.00
		c.	dealer/sub-dealer and retail outlets	15.00
	2.	All other contracts by and between producers, marketers and refiller		150.00
	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.	P250.00
			- from 65,000 to 100,000 ltrs.	450.00
			- from 100,000 to 500,000 ltrs.	650.00
			- over 500,000 ltrs.	850.00
		c.	Tank trailer/tractor or truck with a water capacity of:
			- less than 4,000 ltrs.	30.00
			- from 4,000 to 6,000 ltrs.	75.00
			- from 6001 to 10,000 ltrs.	105.00
			- over 10,000 ltrs.	150.00
		d)	Delivery Vehicles	30.00
		e)	LPG cylinder with a capacity of:
			- not more than 15 kgs.	0.20
			- more than 15 kgs.	0.50
C.	LICENSE FEES (ANNUAL):
	1.	Producers		P1,000.00
	2.	Oil Company		600.00
	3.	LPG Marketing Company		400.00
	4.	Refiller		300.00
	5.	Independent Marketer		200.00
	6.	Class "A" dealer		150.00
	7.	Class "B" dealer		100.00
	8.	Sub-dealer		50.00
	9.	Retail Outlet		15.00
V.	REFINERY (CRUDE)
	1.	Application fee and license fee for refinery of 50,000 barrels per day or less		P8,000.00
	2.	Application fee and license fee for refinery of higher capacity:
		Add’l fee for every 25,000 B/D capacity in excess of 50,000 B/D		800.00
	3.	Application fee for authority to increase rated capacity of existing refinery:
		For every 25,000 B/D or less increase in rated capacity		800.00
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
A.	APPLICATION FEE
	1.	For license to operate as:
		a.	Recycler	P700.00
		b.	Blender	700.00
		c.	Marketer	700.00
		d.	Refiner	700.00
		e.	Repacker	700.00
B.	INITIAL LICENSE FEE
	1.	For license to operate as:
		a.	Recycler	P700.00
		b.	Blender	700.00
		c.	Marketer	700.00
		d.	Refiner	700.00
		e.	Repacker	700.00
C.	RENEWAL OF LICENSE
	Subsequent annual license fee based on:
		Gross annual license sales/ production of less than P100,00		P500.00
		Gross annual sales/production of over P100,000 to P200,000		750.00
		Gross annual sales/production of over P200,000 to P300,000		1,000.00
		Gross annual sales/production of over P300,000 to P400,000		1,500.00
		Gross annual sales/production of over P400,00 to P500,000		2,000.00
		Gross annual sales/production of over P500,000		2,500.00
VIII.	HAULER
	1.	Registration of Hauling Agreement
		a.	Registration feeP	150.00
		b.	License fee	150.00
	2.	Registration of Tank Truck/Trailers for Hauling
		Registration Fee:
		a.	Capacity of less than 4,000 ltrs. P30.00
		b.	Capacity of from 4,000-6,000 ltrs.	60.00
		c.	Capacity of from 6,000-10,000 ltrs.	80.00
		d.	Capacity of from 10,000 to 15,000 ltrs.	110.00
		e.	Capacity of from 15,000 to 20,000 ltrs.	130.00
		f.	Capacity of over 20,000 liters	150.00

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