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This page
features the full text of
Republic Act No. 8794
AN
ACT IMPOSING A MOTOR VEHICLE USER'S CHARGE ON OWNERS OF ALL TYPES OF
MOTOR
VEHICLES AND FOR OTHER PURPOSES.
REPUBLIC
ACT NO. 8754
REPUBLIC ACT NO. 8794 - AN ACT IMPOSING A MOTOR VEHICLE USER'S CHARGE ON OWNERS OF ALL TYPES OF MOTOR VEHICLES AND FOR OTHER PURPOSES. |
Section
1. Declaration of Policy.
— It is hereby declared as the policy of the State to provide for and
ensure
the adequate maintenance of national and provincial roads through
sufficient
funding for the purpose. Sec.
2. Coverage. — In lieu
of the registration fee under Section 8 of Republic Act No. 4136, as
amended
by Batas Pambansa Bilang 74, and the Private Motor Vehicle Tax under
Executive
Order No. 43, series of 1986, there is hereby imposed on every motor
vehicle,
whether for hire or for private use, including government motor
vehicles
as more fully provided in Section 3 hereof, a Motor Vehicle User's
Charge
(MVUC) which shall be collected from and paid by the owner of the motor
vehicle. Sec.
3. Rates of the Motor Vehicle
User's Charge. — (a) For private passenger cars registered as of
the
date of effectivity of this Act, the MVUC to be paid shall be the
private
motor vehicle tax under Executive Order No. 43, series of 1986, plus
twenty-five
percent (25%) for the first year, fifty percent (50%) for the second
year,
seventy-five percent (75%) for the third year, and one hundred percent
(100%) for the fourth year and thereafter: Provided, however,
That
private passenger cars to be registered for the first time after the
effectivity
of this Act, shall be subject to the MVUC rates prescribed in Section
3(b)
hereof. (b)Except
as provided under Section 3(a) hereof, for each motor vehicle under
each
of the categories as herein provided, the MVUC shall be collected from
and paid by the vehicle owner, at the following base rates plus
twenty-five
percent (25%) in the first year from the effectivity of this Act; the
said
base rates plus fifty percent (50%) in the second year from the
effectivity
of this Act; the said base rates plus seventy-five percent (75%) in the
third year from the effectivity of this Act; and the said base rates
plus
one hundred percent (100%) in the fourth year from the effectivity of
this
Act and thereafter: Provided, That the MVUC for sports utility
vehicles
shall be fifteen percent (15%) higher than the MVUC herein set for
private
utility vehicles: Provided, further, That motorcycles for hire with
sidecars
shall not pay more than Three hundred pesos (P300.00).
Type of Vehicle
Base Rates I.Private
and Government A.Passenger
Cars (1)GVW
up to 1,600 kgs.
P800 (2)GVW
more than 1,600 kgs.-2,300 kgs.1,800 (3)GVW
more than 2,300 kgs.
4,000 B.Utility
Vehicles GVW
up to 2,700 kgs.
P1,000 GVW
more than 2,700 kgs.-4,500 kgs.
P1,000 + P20 per
100 kgs. of GVW
over 2,700
kgs. C.Motorcycles without
sidecar
P120 with
sidecar
150 D.Buses GVW
more than 4,500 kgs.
P900 + P12 per 100 kgs.
of GVW over 2,700
kgs. E.Trucks GVW
more than 4,500 kgs.
P900 + P12 per 100 kgs.
of GVW over GVW
more than 4,500 kgs
P12 per 100 kgs. of GVW II.For
Hire A.Passenger
Cars (1)GVW
up to 1,600 kgs.
P450 (2)GVW
more than 1,600 kgs.-2,300 kgs. 900 (3)GVW
more than 2,300 kgs
2,500 B.Utility
Vehicles GVW
up to 4,500 kgs.P15 per 100 kgs. of without
sidecar
P150 with
sidecar
240 D.Buses GVW
more than 4,500 kgs.
P15 per 100 kgs. of GVW E.Trucks GVW
more than 4,500 kgs.
P900 + P12 per 100 kgs. of
GVW over 2,700 kgs. F.Trailers GVW
more than 4,500 kgs.
P12 per 100 kgs. of GVW After
the fourth year from the effectivity of this Act, the President of the
Philippines may adjust the rates contained in Section 3 which shall be
reflective of but shall not exceed the annual rate of increase of the
Consumer
Price Index (CPI). The President may adjust such rates not more than
once
every five (5) years. Sec.
4. Government Motor Vehicles.
— The manner of payment of the user's charge on government motor
vehicles
shall be in accordance with the procedure that shall be promulgated by
the Secretary of the Department of Budget and Management (DBM). Sec.
5. Reclassification and New
Models of Motor Vehicles. — The Land Transportation Office (LTO)
shall
submit any recommendation for any change in the classification of motor
vehicles above-listed for approval by the Secretary of the Department
of
Transportation and Communications (DOTC). All manufacturers and/or
assemblers
of motor vehicles shall, not later than three (3) months prior to the
introduction
of any new model of motor vehicle in the market, submit the
specifications
of such new model to the LTO which shall recommend for approval by the
said secretary, the proper classification of the new model and the rate
of the MVUC under which the new model shall fall. The LTO shall also
release
the proper classification of said new motor vehicle model on or before
the scheduled release of such new model to the market, but in no case
later
than three (3) months after its receipt of the new motor vehicle's
specifications. Sec.
6. Penalty for Overloading.
— An amount equivalent to twenty-five percent (25%) of the MVUC shall
be
imposed on trucks and trailers for loading beyond their prescribed
gross
vehicle weight: Provided, That no axle load shall exceed thirteen
thousand
five hundred kilograms (13,500 kgs.). Sec.
7. Disposition of Monies Collected.
—
All monies collected under this Act shall be earmarked solely and used
exclusively (1) for road maintenance and the improvement of road
drainage,
(2) for the installation of adequate and efficient traffic lights and
road
safety devices, and (3) for air pollution control. All
such monies collected shall be deposited in four (4) special trust
accounts
in the National Treasury, namely: (1) Special Road Support Fund; (2)
Special
Local Road Fund; (3) Special Road Safety Fund; and (4) Special Vehicle
Pollution Control Fund. The distribution of collections under this Act
shall be as follows: (1)Eighty
percent (80%) shall be allotted to and placed in the Special Road
Support
Fund; (2)Five
percent (5%) shall be allotted to and placed in the Special Local Road
Fund; (3)Seven
and one-half percent (7.5%) shall be allotted to and placed in the
Special
Road Safety Fund; and (4)Seven
and one-half percent (7.5%) shall be allotted to and place in the
Special
Vehicle Pollution Control Fund. The
Special Road Support Fund, the Special Local Road Fund and the Special
Road Safety Fund shall be under the DPWH, whereas the Special Vehicle
Pollution
Control Fund shall be under the DOTC. Seventy
percent (70%) of the Special Road Support Fund shall be used
exclusively
for the maintenance of, and the improvement of drainage of, national
primary
roads. The remaining thirty percent (30%) thereof shall be allocated
and
used for the maintenance, and improvement of drainage of national
secondary
roads throughout the country. The
cost of installation of adequate and efficient traffic lights and road
safety devices throughout the country, where such traffic lights and
safety
devices are needed, shall be taken from the Special Road Safety Fund. The
Special Local Road Fund shall be apportioned to provincial and city
governments
in accordance with the vehicle population and size of the road network
under their respective jurisdictions, and shall be used exclusively for
maintenance of local roads, traffic management and road safety devices. A
Road Board to implement the prudent and efficient management and
utilization
of the special funds shall be organized by the President of the
Philippines.
The Road Board shall be composed of seven (7) members, with the
Secretary
of the DPWH as ex officio head, and the secretaries of the Departments
of Finance, Budget and Management, and Transportation and
Communications,
as ex officio members. The remaining three (3) members shall come from
transport and motorist organizations which have been in existence and
active
for the last five (5) years prior to this Act. They shall be appointed
for a term of two (2) years each by the President of the Philippines
upon
the recommendation of the secretaries of the DPWH and the DOTC. Sec.
8. Status of the Special Funds.
— The four (4) special funds established under this Act shall be
distinct
and separate from and in addition to any appropriation authorized and
granted
yearly to the DPWH and the DOTC to cover expenditures for the
identified
objects of expenditures under this Act. Congress shall continue to
appropriate
an amount in the General Appropriations Act for road maintenance of the
DPWH: Provided, however, That any savings for each year out of such
appropriation
shall revert to the General Fund. Any savings from the special funds
created
herein shall accrue to these respective special funds. Sec.
9. Implementing Rules and
Regulations. — The secretaries of the DPWH and the DOTC shall
jointly
within thirty (30) days from the effectivity of this Act, promulgate
the
rules and regulations to implement and carry out the intent,
objectives,
purposes and provisions of this Act, including such structural and
procedural
improvements in the systems and agencies concerned as may be necessary
to ensure the prudent, wise, effective and efficient utilization of the
special funds established under this Act: Provided, That the Secretary
of the DPWH shall prepare the portion of the implementing rules and
regulations
pertaining to the Special Road Support Fund, the Special Local Road
Fund,
and the Special Road Safety Fund, and the Secretary of the DOTC shall
prepare
the portion of the implementing rules and regulations pertaining to the
collection of the MVUC stated under Section 3 of this Act and on the
disposition
of the monies accruing to the Special Vehicle Pollution Control Fund. Sec.
10. Prohibition Against the
Imposition of Similar Charge on Users of Motor Vehicles. — No other
tax, fee or any other charge of similar nature, as the Motor Vehicle
User's
Charge shall be imposed by any political subdivision or unit in the
country. This
provision shall apply to all motor vehicles, including tricycles,
motorized
pedicabs and "trisikads". Sec.
11. Repealing Clause.
— Except as provided under Section 3 hereof, all other provisions of
Executive
Order No. 43, series of 1986, and Section 8 of Republic Act No. 4136,
as
amended by Batas Pambansa Bilang 74, and all other laws, orders,
issuances,
circulars, rules and regulations or parts thereof, which are
inconsistent
with the provisions of this Act are hereby repealed or modified
accordingly. Sec.
12. Separability Clause. —
If any provision of this Act is declared unconstitutional or invalid,
other
parts or provisions hereof not affected thereby shall continue to be in
full force and effect. Sec.
13. Effectivity. — This
Act shall take effect after fifteen (15) days following its publication
in at least two (2) newspapers of general circulation. Approved: June 27, 2000 |
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