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PRESIDENTIAL DECREE NO. 843
PRESIDENTIAL DECREE NO. 843 -
AMENDING REPUBLIC ACT NO. 4136, AS AMENDED, OTHERWISE KNOWN AS THE LAND
TRANSPORTATION AND TRAFFIC CODE BY INCREASING THE ANNUAL REGISTRATION
FEE ON PRIVATE AUTOMOBILES AND IMPOSING AN AD VALOREM TAX THEREON, AND
FOR OTHER PURPOSES
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WHEREAS, as
a result of the increase in the price of oil, the cost of petroleum
imports has risen from P2.2 billion in 1972 to P7.2 billion in 1974,
thus adversely affecting the country's balance of payments
position; chanroblesvirtualawlibrary
WHEREAS, there is need to discourage uneconomic consumption of fuel;chanroblesvirtualawlibrary
WHEREAS, there is also need for additional revenue to support economic
development.
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 decree the following: chanroblesvirtualawlibrary
Section 1. Section 8 of Republic Act No. 4136, as
amended is hereby amended to read as follows:cralaw:red
"Sec. 8. Schedule of Registration Fees. — Except as
otherwise specifically provided in this Act, each application for the
registration of motor vehicles shall be subject to an annual
registration fee in accordance with the following schedule:cralaw:red
(a) Private automobiles, with the exception of sports
cars, with pneumatic rubber tires, an amount based on their respective
shipping weight or factory weight as indicated in the following
schedule:cralaw:red
1000 Kilos or less P110.00
1001 to 1,500 Kilos 200.00
1501 to 2,000 Kilos 385.00
2001 Kilos and above 630.00
The factory or shipping weight of a private automobile shall be
obtained from the red Book edited by the National Market Report, Inc.,
of the United States of America: Provided further, That in the case of
automobiles with altered, changed or rebuilt bodies, the weight as
obtained by actual weighing shall be considered the vehicle weight:
Provided, furthermore, That the increased registration fees herein
prescribed shall not apply to cars, jeeps and jeepneys for hire and
those falling under special "S" classifications, for which the fees
shall be those prescribed before the approval of this Decree.
In the case of sports cars, regardless of weight, the registration fee
shall be One Thousand Pesos (P1,000.00). For the purpose, "sports car"
refers to a high-powered vehicle, usually a two-seater, especially
manufactured for speed. In the case of private jeeps and jeepneys not
for hire the annual registration fee, regardless of the weight of the
vehicle, shall be P110.00.
The registered passenger capacity of passenger automobiles operated for
hire or for private use shall be determined as follows:cralaw:red
1. For each adult passenger, a horizontal rectangular
area, including seat and feet space, not less than thirty-five
centimeters wide and sixty centimeters long, except in the front seat,
which shall allow an area fifty centimeters wide for the operator.
2. For each half passenger, a horizontal rectangular
area, including seat and feet space, not less than seventeen and a half
centimeters wide by sixty centimeters long, provided that each
continuous row of seats shall not be allowed to have more than one-half
passenger.
b) Private motor trucks, passenger buses and trailers
with pneumatic rubber tires, the sum of five pesos for every hundred
kilograms of maximum allowable gross weight or fraction thereof. chanroblesvirtualawlibrary
c) Private motor trucks, passenger buses and trailers
with solid rubber tires or with part-solid and part-pneumatic rubber
tires, the sum of seven pesos for every hundred kilograms of maximum
allowable gross weight or fraction thereof.
d) Private motorcycles and scooters of two or three
wheels and bicycles with motor attachments, the sum of thirty pesos.
e) The fee for registration of motor vehicles for
hire shall be sixty per cent more than the fee prescribed for private
motor vehicles of the same category.
f) The fee for registration of diesel-oil-consuming
vehicles shall be fifty per cent more than that of vehicles using motor
fuel other than diesel oil. The fee for registration of motor vehicles
for hire shall be sixty per cent more than the fees prescribed for
private motor vehicles.
g) No regular registration fees shall be charged for
the general registration of motor vehicles contemplated under the
dealer's classification: Provided, That the Commissioner of Land
Transportation shall provide appropriate dealer's number plates
corresponding to the classification of vehicles hereinbelow described,
and registration fee for every set of such dealer's number plates shall
be in accordance with the following schedule of rates:cralaw:red
Two hundred pesos for each truck or trailer;chanroblesvirtualawlibrary
One hundred pesos for each passenger automobile; and
Twenty pesos for each motorcycle and the like. chanroblesvirtualawlibrary
h) Registration under the "Government Motor Vehicle"
classification shall be free of charge, upon request of the chief of
bureau or office concerned.
i) Motor vehicles not intended to be operated or used
upon any public highway, or which are operated on highways not
constructed or maintained by the Government, or are intended not to be
used or operated at all, shall be exempt from payment of the
registration fees provided in this Act, but shall each pay an annual
recording and service fee of fifteen pesos: Provided, however, That no
refund, credit for, or reimbursement of registration fees or part
thereof shall be made to any owner on account of the discontinuance of
the use or operation of a motor vehicle subsequent to the payment of
such registration fees: Provided, however, That in the event motor
vehicles exempted under this section shall be found operated on any
public highways, the regular registration fees and surcharges shall be
collected in addition to whatever penalties may be imposed for
violation of this Act. The Commissioner of Land Transportation shall
provide distinctive number plates for vehicles exempted from payment of
regular registration fees, and the owner of the vehicles concerned
shall pay four pesos for each set of such number plates.
j) The maximum allowable gross weight of a motor
truck, passenger bus, or trailer, upon which to compute the
registration fee thereof, shall be determined by the Commissioner of
Land Transportation. He shall, from time to time as the need of the
service may require, prepare, subject to the approval of the Secretary
of Public Works and Communications, suitable tables of maximum
allowable loads per wheel for different sizes and kinds of tires.
k) The registration fees provided in this Act for
trucks may be payable in two equal installments, the first to be paid
on or before the last working day of February if for hire, and in March
if private; and the second to be paid on or before the last working day
of August: Provided, That the fifty per cent penalty shall apply only
to the unpaid balance of the remaining period of delinquency.
Section 2. In addition to the registration fee
imposed under Section 8 of Republic Act No. 4136, as amended, there
shall be levied, assessed and collected annually on every private
passenger automobile to be paid by the owner thereof prior to the
registration of such automobile with the Land Transportation Commission
an energy tax in an amount equivalent to the percentages indicated
below based on a schedule of values to be fixed by the Secretary of
Finance: Provided, That the tax herein imposed shall not apply to
private passenger automobiles for hire and those falling under special
"S" classifications.
Sports Car (regardless of weight) 1 ½ per cent
Extra Heavy Automobiles (2001 kilos and over) 1
½ per cent
Heavy Automobile (1501-2000 Kilos) 1 per cent
Light Automobile (1001-1500 Kilos) 3/4 of 1 per cent
Bantam Automobile (1000 Kilos or less) 1/2 of 1 per
cent
Private jeeps and jeepneys (regardless of weight) 1/2
of 1 per cent
Provided, however, That in establishing such schedule the following
guidelines shall be observed; for current models, the prevailing market
price; for non-current models, the prevailing market price after
providing for reasonable depreciation: Provided, further, That in the
case of discontinued models, the Secretary of Finance shall prescribe a
deemed price in lieu of the prevailing market price and which shall
constitute the basis for computing the value of such discontinued
models. chanroblesvirtualawlibrary
Section 3. No private automobile subject to the tax
herein imposed shall be registered by the Land Transportation
Commission without the said tax having first been paid. The
Commissioner of Land Transportation shall collect the ad valorem 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 4. The Secretary of Finance shall promulgate
the necessary rules and regulations for the effective implementation of
this Decree.
Section 5. Section 3 of Republic Act No. 5443, as
amended, with regard to the imposition of an additional registration
fee on privately-owned automobiles and all other laws, executive
orders, proclamations, regulations, or parts thereof which are
inconsistent with any provision of this decree are hereby repealed or
modified accordingly. chanroblesvirtualawlibrary
Section 6. This Decree shall take effect on January
1, 1976.
Done in the City of Manila,
this 12th day of December, in the year of Our Lord, Nineteen Hundred
and Seventy-Five.
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