Rates of the Motor Vehicle User's Charge.
Section 3
SEC. 3. Rates of the Motor Vehicle User's Charge. - (a) For private passenger cars registered as of the date of effectivity of this Act, the MVUC to be paid shall be the private motor vehicle tax under Executive Order No. 43, series of 1986, plus twenty-five percent (25%) for the first year, fifty percent (50%) for the second year, seventy-five percent (75%) for the third year, and one hundred percent (100%) for the fourth year and thereafter: Provided, however, That private passenger cars to be registered for the first time after the effectivity of this Act, shall be subject to the MVUC rates prescribed in Section 3(b) hereof. (b) Except as provided under Section 3(a) hereof, for each motor vehicle under each of the categories as herein provided, the MVUC shall be collected from and paid by the vehicle owner at the following base rates plus twenty-five percent (25%) in the first year from the effectivity of this Act; the said base rates plus fifty percent (50%) in the second year from the effectivity of this Act; the said base rates plus seventy-five percent (75%) in the third year from the effectivity of this Act; and the said base rates plus one hundred percent (100%) in the fourth year from the effectivity of this Act and thereafter: Provided, That the MVUC for sports utility vehicles shall be fifteen percent (15%) higher than the MVUC herein set for private utility vehicles: Provided, further, That motorcycles for hire with sidecars shall not pay more than Three hundred pesos (P300).12345 Type of Vehicle Base Rates I. Private and Government A. Passenger Cars (1) GVW up to 1,600 kgs. P 800 (2) GVW more than 1,600 kgs.-2,300 kgs. 1,800 (3) GVW more than 2,300 kgs 4,000 B. Utility Vehicles GVW up to 2,700 kgs P1,000 GVW more than 2,700 kgs.-4,500 kgs. P1,000 + P20 Per 100 kgs. of GVW over 2,700 kgs. C. Motorcycles without sidecar P 120 with sidecar 150 D. Buses GVW more than 4,500 kgs. P900 + P12 Per 100 kgs. Of GVW over 2,700 kgs. E. Trucks GVW more than 4,500 kgs. P900 + P12 Per 100 kgs. Of GVW over 2,700 kgs. F. Trailers P12 per 100 kgs. Of GVW II. For Hire A. Passenger Cars (1) GVW up to 1,600 kgs. P 450 (2) GVW more than 1,600 kgs. - 2,300 kgs 900 (3) GVW more than 2,300 kgs. 2,500 B. Utility Vehicles GVW up to 4,500 kgs. P15 per 100 kgs. Of GVW A. Motorcycles Without sidecar P150 B. Buses GVW more than 4,500 kgs. P15 per 100 kgs. Of GVW C. Trucks GVW more than 4,500 kgs. P900 + P12 Per 100 kgs.Of GVW over 2,700 kgs. D. Trailers GVW more than 4,500 kgs. P12 per 100 kgs. of GVW After the fourth year from the effectivity of this Act, the President of the Philippines may adjust the rates contained in Section 3 which shall be reflective of but shall not exceed the annual rate of increase of the Consumer Price Index (CPI). The President may adjust such rates not more than once every five (5) years.