LTO IMPLEMENTING GUIDELINES FOR RA 8794 UNDER MEMORANDUM CIRCULAR NO. BGC-MC-01328

Transmitted for immediate implementation upon receipt hereof is the attached LTO Memorandum Circular No. BGC-MC-01328 issued pursuant to Section 8 of RA 4136 as amended by RA 8794 and the Joint DPWH-DOTC Implementing Rules and Regulations dated 16 August 2000, in lieu of the registration fees under Sec. 8 of Republic Act No. 4136 as amended by Batas Pambansa Blg. 74 for For Hire vehicles and Private Motor Vehicle Tax under E.O. No. 43, series of 1986 imposing on every motor vehicle whether classified as for hire or private, including government motor vehicles, a Motor Vehicles User’s Charge (MVUC) which shall be collected from and paid by the owner.

Since the legal requirement of due publication particularly in a newspaper of general circulation has been satisfied with respect to the MVUC law and the corresponding Joint DOTC-DPWH IRR thereon (01 July 2000 issue of the Daily Tribune and the November 06, 2000 issue of the Official Gazette for the MVUC law and 21 August 2000 issue of Manila Standard and Today) the new rates prescribed shall take effect effective 01 January 2001. Accordingly, subject memo circular an advance copy of which was dispatched to you by fax and express mail on 28 December 2000 shall be implemented upon receipt of this directive.  Motor vehicles the last digit of whose plate number is 1 registered prior to this MC under the old rates which were not delinquent shall be made to pay the 25% increase for CY 2001 upon registering next year without penalty, but for delinquent registration this year, both the MVUC and the corresponding penalty shall be based on the new rate.

Your attention is called on the following changes to earlier versions of the MC:

1.  For SUV’s listed which are 1990 Models or earlier shall be taken as ordinary UV.
2. The collectible MVUC including axle overloading penalty in Section 6b below shall be rounded off to the nearest five pesos (P5.00) i.e., (x Up to P2.50 = P00.00; x > P2.50 = P5.00)
3.  In lieu of the DPWH Permit, only the DPWH Certificate of Eligibility shall be required.
4. The penalty for MC/TC for delinquent registration beyond the week (middle digit rule) is only P100.00

FOR GUIDANCE AND STRICT COMPLIANCE.

Adopted: 01 Feb. 2001

(SGD.) BENJAMIN G. CALIMA
Assistant Secretary