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EXECUTIVE ORDERS
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EXECUTIVE ORDER NO. 90 - REQUIRING
THE OWNERS OF TAXABLE IMPORTED MOTOR VEHICLES WITH YEAR MODELS 1988 TO
1992 TO OBTAIN CLEARANCES FROM THE BUREAU OF CUSTOMS AND BUREAU OF
INTERNAL REVENUE AS A PRECONDITION TO THE RENEWAL OF THEIR REGISTRATION
WITH THE LAND TRANSPORTATION OFFICE
WHEREAS, save those exempted by law,
imported motor vehicles are subject to the payment of exercise tax,
value added tax, and other taxes, duties and fees under the National
Internal Revenue Code, as amended, and the Customs and Tariff Code, as
amended;
WHEREAS, it has been established that an undetermined number of taxable
imported motor vehicles have been registered with the Land
Transportation Office notwithstanding the non-payment of the required
taxes, duties and fees collectible thereon, resulting in substantial
loss of revenues due the government; and
WHEREAS, there is a need for the Bureau of Customs, Bureau of Internal
Revenue and the Land Transportation Office to pursue a joint plant of
action to collect the unpaid taxes, duties and fees due on taxable
imported motor vehicles.
NOW, THEREFORE, I, FIDEL V. RAMOS, President of the Republic of the
Philippines, by virtue of the powers vested in me by law, do hereby
order:
Section 1.
Sec. 2.
Sec. 3.
Sec. 4.
Sec. 5.
Sec. 6.
DONE in the City of Manila,
this 19th day of May in the year of Our Lord, nineteen hundred and
ninety-three.
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