WHEREAS, it
is necessary that every means should be considered to conserve
energy and to discourage its unproductive use; chanroblesvirtualawlibrary
WHEREAS, the use ofr-conditioners makes the vehicle consume more
gasoline as compared to one which has no accessory;chanroblesvirtualawlibrary
WHEREAS, only the more affluent or high-income group who have the
capacity to pay, install or use carr-conditioners; and
WHEREAS, this decree which is primarily intended as a fiscal tool for
energy conservation can also serve as a revenue measure.
NOW, THEREFORE, I, FERDINAND E. MARCOS, by virtue of the powers vested
in me by the Constitution, do hereby order and decree:cralaw:red
Section 1. In addition to the annual registration fee
and other charges imposed on motor vehicles under the Land
Transportation and Traffic Code, there shall be collected, by the
Bureau of Land Transportation a tax on said vehicles equipped
withr-conditioners as follows: chanroblesvirtualawlibrary
Bantam and Light P500.00
Heavy, Extra Heavy,
Sports Car and Buses 1,000.00
Section 2. If after registration, anr-conditioner
is subsequently installed or used in a motor vehicle, the
additional tax provided herein shall be paid to the Director of the
Bureau of Land Transportation within thirty (30) days after such
installation, PROVIDED, THAT, if anr-conditioner is removed
before registration and installed thereafter, for the purpose
of evading payment of this tax, the owner of the vehicle
shall be punished by a fine of not more than five thousand
(P5,000) pesos and imprisonment of not more than six (6) months.
Section 3. For failure to pay the additional tax in
the manner provided herein, the penal provisions prescribed in R.A.
4136, as amended, otherwise known as Land Transportation and Traffic
Code, insofar as pertinent shall likewise apply.
Section 4. No vehicle subject to the tax herein
imposed shall be registered by the Bureau of Land Transportation
without the said tax having first been paid. The Director of the Bureau
of Land Transportation shall collect the additional tax as deputy of
the Commissioner of Internal Revenue and shall turn over the proceeds
thereof within ten (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.
Section 5. The Minister of Finance shall promulgate
the necessary rules and regulations for the effective
implementation of this Decree.
Section 6. All laws, decrees, acts and parts thereof,
rules and regulations which are inconsistent with the provisions of
this Decree are hereby repealed. chanroblesvirtualawlibrary
Section 7. This Decree shall take effect immediately.
Done in the City of Manila,
this 19th day of March, in the year of Our Lord, nineteen hundred and
eighty.
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