Presidential Decree No. 1958


PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES


PHILIPPINE LAWS, STATUTES AND CODES

PRESIDENTIAL DECREES





PRESIDENTIAL DECREE NO. 1958


PRESIDENTIAL DECREE NO. 1958 - REPEALING PRESIDENTIAL DECREE NUMBERED 1934 AND 1950 AND IMPOSING A PRIVATE MOTOR VEHICLE TAX AND FOR OTHER PURPOSES (Land Transportation and Traffic Code)




WHEREAS, the current economic crisis amounts to a grave emergency which effects the stability of the nation and require immediate action;

WHEREAS, the issuance of this decree is an essential and necessary component of the national economic recovery program promulgated to meet and overcome the emergency.

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:

Section 1. In lieu of the registration fee and energy tax imposed under existing laws, all motor vehicles classified as "private" shall, upon every annual registration, pay a "private motor vehicle tax" in accordance with the following schedule:

Vehicle Type Current 1-year 2-year 3-year 4-year 5-year 6-year
Private
Passenger Cars

Light P1000 P1000 P1000 P1000 P1000 P1000 P800
(0-1600cc)

Medium
(1601cc-
2800cc) P2000 P2000 P2000 P2000 P1600 P1600 P1200

Heavy
2800cc
and above) P4000 P4000 P4000 P4000 P4000 P4000 P2800

Private Utility Vehicles
(2700 Kg GVW and below) - P1000 (regardless of age of vehicle)

Provided that with respect to tax-exempt vehicles, they shall pay registration fees.

Sec. 2. The tax imposed herein shall not apply to all public utility vehicles.

Sec. 3. Presidential Decree Nos. 1934 and 1950 are hereby repealed and Republic Act No. 4136, as amended by Presidential Decree No. 843 and Batas Pambansa Blg. 74 and all laws, decrees, rules and regulations or parts thereof, which are inconsistent with the provisions of this Decree are hereby modified accordingly.

Sec. 4. The Minister of Transportation and Communications shall issue the necessary rules and regulations to implement the provisions of this Decree, including the manner by which collections under Presidential Decree Nos. 1934 and 1950 shall be adjusted or refunded as the case may be a result of this Decree.

Sec. 5. This Decree shall take effect immediately.

Done in the City of Manila, this 10th day of October, in the year of Our Lord, nineteen hundred and eighty-four.


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