Section 3
SEC. 3. Section twelve, Article three, Chapter two, of Act Numbered Thirty-one hundred and ninety-two is hereby amended to read as follows: "SEC. 12. Filing application and issuing certificates.—Upon receipt of the application for registration, with corresponding fee, the Chief, Motor Vehicles Office, or his deputies shall cause the same to be registered or filed for future reference, and shall issue to the applicant a numbered certificate of registration for each separate motor vehicle: Provided, That in cases where the applicants are common carriers or transportation contractors subject to the fixed and percentage taxes established in sections 182 and 192 of the National Internal Revenue Code, no certificate of registration shall be issued to such common carriers or transportation contractors unless they show evidence of payment of the required taxes to which they are liable under the law covering the period up to and including the calendar quarter immediately preceding the date of their application for renewal of registration of their motor vehicles. Evidence of payment may consist of either a tax clearance certificate issued by the Collector of Internal Revenue, if in Manila, or his deputies, if in the provinces; or of the official receipts under which said taxes were paid. Any evidence so presented shall be noted on the certificate of registration by the issuing officer."