Question & AnswerQ&A (LTO MEMORANDUM CIRCULAR NO. 627-2005)
The purpose is to reiterate the guidelines for uniform classification of Honda CR-V under the Motor Vehicle User's Charge (MVUC) as a Sports Utility Vehicle (SUV) to avoid confusion and prevent revenue loss.
The memorandum specifically addresses the categorization of the Honda CR-V for MVUC purposes.
An SUV is defined as any imported Completely Built Unit (CBU), Semi-knocked-down (SKD), or Completely-knocked-down (CKD) utility vehicle, model 1991 or later, with an imported machine-case body shell, designed primarily to transport persons, not freight or cargo, and having features similar to cars.
Examples include Mitsubishi Pajero/Montero, Nissan Patrol, Nissan Terrano, Toyota Land Cruiser, Toyota RAV4, Range Rover, Land Rover, Ford Expedition, Jeep Cherokee, Daihatsu Feroza, Suzuki Vitara, Honda CR-V, Mercedes Benz, Musso, Kia Sportage, and Opel Vectra.
All 1990 models or earlier are classified as ordinary Utility Vehicles (UV) and not as SUVs for MVUC purposes.
It is the date when the original memorandum circular (BGC-MC 01328) defining SUV classification for Honda CR-V was issued, which is being reiterated in LTO MC No. 627-2005.
Non-compliance may lead to confusion among personnel and shortage in revenue collection from the Motor Vehicle User's Charge.
Yes, all orders or memoranda that conflict with this circular are deemed superseded.
The primary purpose is to ensure proper revenue classification and collection under the MVUC schedule by categorizing the vehicle correctly as an SUV rather than an ordinary Utility Vehicle.