PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
PRESIDENTIAL DECREE NO. 1934 - AMENDING CERTAIN SectionS OF REPUBLIC ACT NUMBERED FORTY ONE HUNDRED AND THIRTY SIX OTHERWISE KNOWN AS THE LAND TRANSPORTATION AND TRAFFIC CODE
BY PRESIDENTIAL DECREE NO. 1958)
WHEREAS, the consumption of fuel by vehicle has reached critical levels thereby contributing to the drain in foreign exchange;
WHEREAS, there is need to conserve energy and fuel and utilize these resources properly;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order and ordain:
Section 1.chanroblesnad Sec. 8 of Republic Act No. 4136, as amended, is hereby further amended to read as follows:
"Sec. 8.chanroblesnad Schedule of Registration Fees. � Except as otherwise specifically provided in this Act, each application for registration of motor vehicles shall be accompanied by an annual registration fee in accordance with a schedule to be prepared by the Bureau of Land Transportation subject to the approval of the Minister of Transportation and Communications in consultation with the Minister of Finance. The fees in the schedule shall be fixed on the basis of the model, body configuration, weight, cubic displacement or number of cylinders of the motor and other relevant factors. Effective September 1, 1984 and until changed pursuant to this section, the schedule of registration fees shall be as follows:
Typechanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad Fee
chanroblesnad Motorized vehicles Privatechanroblesnad P400.00
chanroblesnad Trailers Privatechanroblesnad chanroblesnad chanroblesnad 400.00
chanroblesnad Motorized vehicles for Hirechanroblesnad 800.00
chanroblesnad Trailers for Hirechanroblesnad chanroblesnad chanroblesnad 800.00
chanroblesnad Motorcycleschanroblesnad chanroblesnad chanroblesnad 150.00
chanroblesnad Side Cars Privatechanroblesnad chanroblesnad 150.00
chanroblesnad Side Cars for Hirechanroblesnad chanroblesnad 250.00
Said schedule shall not be changed more often than once every three (3) years, and only upon due notice given to the public at least ninety (90) calendar days before the effectivity of such schedule; "Provided, That registration fees for vehicles owned by the government and its political subdivisions shall be determined in consultation with the Minister of the Budget and Management and within the constraints imposed by available funds; Provided, further, That all motor vehicles, regardless of type and/or classification, which are exclusively used and operated on private roads shall: (1) be subject to a recording fee of Three Hundred Pesos (P300.00) only, for which stickers in lieu of regular plates shall be issued corresponding to the year of recording; (2) not be subject to the Road User's Fee nor the Common Carriers Tax; (3) need not be physically brought to Bureau of Land Transportation Office for recording; and (4) need not be covered by compulsory vehicle insurance as required for registration purposes."
"For uniformity of registration fees and classification, all manufacturers and/or assemblers of motor vehicles, prior to the introduction of a new model motor vehicle, shall submit the specifications of said model to the Bureau of Land Transportation which shall determine under what schedule of registration fees the said model should fall."
Sec. 2.chanroblesnad A new Sec. 8-A is hereby inserted to read as follows:
"Sec. 8-A.chanroblesnad Road User's Charge. � In addition to the registration fee imposed under Sec. 8, there shall be levied, assessed and collected, in lieu of the Energy Tax imposed under Sec. 2 of Presidential Decree No. 843, a Road Users' Charge in accordance with the following schedule:
chanroblesnad Typechanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad C H A R G E S
Passengerschanroblesnad chanroblesnad Current Year
chanroblesnad Carschanroblesnad chanroblesnad 1 Yearchanroblesnad chanroblesnad 2-3 Yr.chanroblesnad chanroblesnad 4-5 Yr.chanroblesnad 6 Yr. and Above
Light (1600 CC
and below)chanroblesnad chanroblesnad P1,000.00chanroblesnad 800.00chanroblesnadchanroblesnad 600.00chanroblesnadchanroblesnad 400.00
CC to 2800 CC)chanroblesnad P2,000.00 chanroblesnad 1,600.00chanroblesnad 1,200.00chanroblesnad chanroblesnad 800.00
Heavy (2801 CC
and above)chanroblesnad chanroblesnad P6,000.00 chanroblesnad 4,000.00chanroblesnad 3,600.00chanroblesnad 2,400.00
Utility Vehicles including Trucks and Buseschanroblesnad chanroblesnad Charges
2500 GVW and belowchanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad P1,000.00
2501 GVW to 4500GVWchanroblesnad chanroblesnad chanroblesnad chanroblesnad P2,000.00
4501 GVW and over
chanroblesnad 2/3 Axles (per 100 kgs. of gross
chanroblesnad vehicle weight)chanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad P60.00
chanroblesnad 4 Axles and above (per 100 kgs.
chanroblesnad of gross vehicle weight)chanroblesnad chanroblesnad chanroblesnad chanroblesnad P20.00
Trailers (per 100 kgs. of grosschanroblesnad chanroblesnad chanroblesnad chanroblesnad P20.00
49 cc and below (without Sidecar)chanroblesnad chanroblesnad chanroblesnad P100.00
50 cc to 650 cc (without Sidecar)chanroblesnad chanroblesnad chanroblesnad chanroblesnad 150.00
651 and above (without Sidecar)chanroblesnad chanroblesnad chanroblesnad 1,000.00
Side Carschanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad chanroblesnad 150.00
Sec. 3.chanroblesnad A new Sec. 8-B is hereby inserted to read as follows:
"Sec. 8-B.chanroblesnad Common Carriers Tax. � In addition to the Registration Fee imposed under Sec. 8 and the Road Users' Charge imposed in Sec. 8-A, there shall be levied, assessed and collected, in lieu of the Percentage Tax on Carriers and Keepers of garages imposed under Sec. 207 of the National Internal Revenue Code, a Common Carriers Tax on Keepers of garages, cars for rent or hire driven by the lessee, land transportation contractors, persons who transport by land passenger or freight for hire and common carriers by land, in accordance with the following schedule:
chanroblesnad Typechanroblesnad chanroblesnad chanroblesnad Tax
Public Utility Buseschanroblesnad chanroblesnad P2,000.00
Trucks/trailerchanroblesnad chanroblesnad chanroblesnad 1,000.00
Taxis/Hire Passenger Carchanroblesnad 1,000.00
Public Utility Jeepschanroblesnad chanroblesnad chanroblesnad 500.00
Motorcyclechanroblesnad chanroblesnad chanroblesnad chanroblesnad 200.00"
Sec. 4.chanroblesnad Payment. � The Registration Fee, the Road Users' Charge and the Common Carriers' Tax shall be paid to the Bureau of Land Transportation at the time of registration of the vehicle.
Sec. 5.chanroblesnad Penalties. � In the event of failure to pay the registration fee and/or the Road Charge on time, there shall be added to the amount collectible a surcharge of fifty percent (50%). In case of failure to pay the Common Carriers Tax on time, the provisions of the National Internal Revenue Code on delinquency in payment of taxes shall be applicable.
Sec. 6.chanroblesnad Sec. 61 of Republic Act No. 4136, as amended, is hereby amended to read as follows:
"Sec. 61.chanroblesnad Disposal of monies collected. � Monies collected under the provisions of this Act shall accrue to the General Fund. The Director of Land Transportation shall collect the Registration Fees, Road Users' Charges and Common Carriers Tax as deputy of the Commissioner of Internal Revenue and shall turn over the proceeds thereof within 10 days after the end of each month to the Treasurer of the Philippines, together with a monthly collection report, copy of which shall be furnished to the Commissioner of Internal Revenue."
Sec. 7.chanroblesnad Repealing Clause. � Presidential Decree No. 1869 is hereby repealed and all other laws, decrees, Executive Orders, Letters of Instructions and rules and regulations inconsistent herewith are hereby repealed or modified accordingly.
Sec. 8. chanroblesnad Rules and Regulations. � The Minister of Finance and the Minister of Transportation and Communications shall issue rules and regulations to implement the provisions of this Decree.
Sec. 9.chanroblesnad Effectivity. � This Decree shall take effect on September 1, 1984.
Done in the City of Manila, this 11th day of June in the year of Our Lord, nineteen hundred and eighty-four.
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