ChanRobles Virtual law Library

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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
    Motorized vehicles Private    P400.00
    Trailers Private              400.00
    Motorized vehicles for Hire      800.00
    Trailers for Hire              800.00

    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)


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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