Amending Certain Sections of P.D. No. 1934

September 5, 1984

PRESIDENTIAL DECREE NO. 1950

AMENDING CERTAIN SECTIONS OF PRESIDENTIAL DECREE NO. 1934, AMENDING REPUBLIC ACT NO. 4136 (LAND TRANSPORTATION AND TRAFFIC CODE)

WHEREAS, Presidential Decree No. 1934 was issued for the purpose of amending certain provisions of Republic Act No. 4136, otherwise known as the Land Transportation and Traffic Code, in view of the need to conserve energy and fuel and utilize these resources properly;

WHEREAS, there is a pressing need to provide funds for road maintenance and construction; aisa dc

WHEREAS, in line with said purpose, there is a need to further amend certain sections thereof, so that the road user charge for 2/3 Axle trucks is reduced by 30%, from P60 to P40, and the fixed common carriers tax for public utility jeeps and motorcycles is reduced by 50%, from P500 to P250 and P200 to P100, respectively, to provide adequate transition;

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:

SECTION 1. Section 8-A of Republic Act No. 4136, as inserted by Presidential Decree No. 1934, is hereby amended to read as follows:

"SEC. 8-A. Road Users' 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:

Type		C H A R G E S
Passenger Cars	Current Year
			1 Yr.	2-3 Yrs.	4-5 Yrs.	6 Yrs. &
						Above
Light (1601 CC and below)	P1,000.00	P800.00	P600.00	P400.00
Medium (100 CC to 2800 CC)	2,000.00	1,600.00	1,200.00	800.00
Heavy (2801 CC and above)	6,000.00	4,000.00	3,600.00	2,400.00
Utility Vehicles including Trucks and Buses			Charges
2700 GVW and below			P1,000.00
2701 GVW to 4500 GVW			2,000.00
4501 GVW and over
	2/3 Axles (per 100 kgs. of
		gross weight) not less than P2,000 or			40.00
	4 Axles and above (per 100 kgs.
		of gross weight)			20.00
	Trailers (per 100 kgs. of gross weight)			20.00
Motorcycles
49 CC and below (without Sidecar)			100.00
50 CC to 650 CC (without Sidecar)			150.00
651 CC and above (without Sidecar)			1,000.00
Sidecars				150.00"

 

SECTION 2. Section 8-B of Republic Act No. 4136, as inserted by Presidential Decree No. 1934, is hereby amended to read as follows: cdt

"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:

Type	Tax
Public Utility Buses	P2,000.00
Trucks/trailer	1,000.00
Taxis/Hire Passenger Car	1,000.00
Public Utility Jeeps	250.00
Motorcycles with Sidecar	100.00

SECTION 3. A new Section 5-A is hereby inserted to read as follows:

"SEC. 5-A. Amnesty for Delinquent Motor Vehicle Owners. — All motor vehicle owners, whose vehicles are not currently registered and who shall register said motor vehicles, under the rates prescribed herein, on or before December 31, 1984, shall not be subject to the penalties prescribed for the period of delinquency."

SECTION 4. A new Section 5-B is hereby inserted to read as follows:

"Section 5-B. Period for Registering Transfers of Ownership of Motor Vehicles and Penalties. — Transfers of ownership of motor vehicles shall be registered within seven (7) days after the execution of the Deed of Sale, the Sheriff's sale, or other documents transferring ownership of motor vehicles. In the event of failure to register the transfer of ownership of motor vehicles within the period prescribed herein there shall be added to the amount collectible a surcharge of fifty per cent (50%).

SECTION 5. Repealing Clause. — All laws, decrees, orders and regulations, or parts thereof, inconsistent herewith are hereby repealed or modified accordingly. aisa dc

SECTION 6. Effectivity. — This Decree shall take effect immediately.

DONE in the City of Manila, this 5th day of September, in the year of Our Lord, Nineteen Hundred and Eighty-Four.