Republic Act No. 1188 (RA 1188) — An Act Classifying as a Truck Instead of as an Automobile the Motor Vehicle Popularly Known as Jeep, for the Purposes of the Imposition and Collection of the Sales Tax.
Republic Act No. 1188 (RA 1188) — An Act Classifying as a Truck Instead of as an Automobile the Motor Vehicle Popularly Known as Jeep, for the Purposes of the Imposition and Collection of the Sales Tax.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. For purposes of the imposition and collection of the sales tax, the motor vehicle technically denominate "one-fourth ton truck, four by four" and popularly known as the jeep, is hereby classified as a truck, and every original sale, barter, exchange or similar transaction involving the transfer of ownership of, or title to, said motor vehicle shall be subject to the payment of the tax provided for in section one hundred eighty-six of the National Internal Revenue Code, as amended.
