(REPEALED
BY PRESIDENTIAL DECREE NO. 1958)
WHEREAS, the consumption of fuel by vehicle has reached critical levels
thereby contributing to the drain in foreign exchange;chanroblesvirtualawlibrary
WHEREAS, there is need to conserve energy and fuel and utilize these
resources properly; chanroblesvirtualawlibrary
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:cralaw:red
Section 1. Section 8 of Republic Act No. 4136, as
amended, is hereby further amended to read as follows:cralaw:red
"Sec. 8. 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:cralaw:red
Type Fee
Vehicles
Motorized vehicles Private P400.00
Trailers Private
400.00
Motorized vehicles for Hire
800.00
Trailers for Hire
800.00
Motorcycles
Motorcycles
150.00
Side Cars Private
150.00
Side Cars for Hire
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."
Section 2. A new Section 8-A is hereby inserted to
read as follows:cralaw:red
"Sec. 8-A. Road User's Charge. — In addition to the
registration fee imposed under Section 8, there shall be levied,
assessed and collected, in lieu of the Energy Tax imposed under Section
2 of Presidential Decree No. 843, a Road Users' Charge in accordance
with the following schedule:cralaw:red
Type C H A R G E S
Passengers Current Year
Cars 1
Year 2-3 Yr.
4-5 Yr. 6 Yr. and Above
Light (1600 CC
and below)
P1,000.00
800.00 600.00
400.00
Medium (100
CC to 2800 CC) P2,000.00
1,600.00 1,200.00
800.00
Heavy (2801 CC
and above) P6,000.00
4,000.00
3,600.00 2,400.00
Utility Vehicles including Trucks and Buses
Charges
2500 GVW and below P1,000.00
2501 GVW to 4500GVW
P2,000.00
4501 GVW and over
2/3 Axles (per 100 kgs. of gross
vehicle weight) P60.00
4 Axles and above (per 100 kgs.
of gross vehicle weight)
P20.00
Trailers (per 100 kgs. of gross
P20.00
vehicle weight)
Motorcycles
49 cc and below (without Sidecar)
P100.00
50 cc to 650 cc (without Sidecar)
150.00
651 and above (without Sidecar)
1,000.00
Side Cars
150.00
Section 3. A new Section 8-B is hereby inserted to
read as follows:cralaw:red
"Sec. 8-B. Common Carriers Tax. — In addition to the
Registration Fee imposed under Section 8 and the Road Users' Charge
imposed in Section 8-A, there shall be levied, assessed and collected,
in lieu of the Percentage Tax on Carriers and Keepers of garages
imposed under Section 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: chanroblesvirtualawlibrary
Type
Tax
Public Utility Buses
P2,000.00
Trucks/trailer
1,000.00
Taxis/Hire Passenger Car 1,000.00
Public Utility Jeeps
500.00
Motorcycle
200.00"
Section 4. 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.
Section 5. 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.
Section 6. Section 61 of Republic Act No. 4136, as
amended, is hereby amended to read as follows:cralaw:red
"Sec. 61. 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."
Section 7. 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.
Section 8. 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.
Section 9. 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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