QuestionsQuestions (PRESIDENTIAL DECREE NO. 1958)
PD No. 1958 imposes a “private motor vehicle tax” in lieu of the registration fee and energy tax under existing laws, to be paid upon every annual registration by motor vehicles classified as “private,” taking effect immediately.
PD No. 1958 provides that, in lieu of the registration fee and energy tax imposed under existing laws, all “private” motor vehicles shall pay the private motor vehicle tax according to the schedule.
The decree covers all motor vehicles classified as “private.” Public utility vehicles are excluded under Section 2.
Section 2 states that the tax imposed under PD No. 1958 shall not apply to all public utility vehicles.
For Private Light Passenger Cars (0–1600cc), the schedule is P1,000 for 1-year up to 4-year registrations, and also P1,000 for 5-year and 6-year as written in the provided schedule (subject to the decree’s table).
For Private Medium (1601cc–2800cc), the tax is P2,000 for 1-year through 4-year registrations, then P1,600 for 5-year, and P1,200 for 6-year.
For Private Heavy (2800cc and above), the tax is P4,000 for 1-year through 5-year, and P2,800 for 6-year.
Private Utility Vehicles (2700 kg GVW and below) pay P1,000 regardless of the age of the vehicle.
With respect to tax-exempt vehicles, they shall pay registration fees (i.e., they do not pay the “private motor vehicle tax” under the decree).
PD No. 1958 repeals PD Nos. 1984 and 1950 and modifies (as inconsistent) RA No. 4136, PD No. 843, BP Blg. 344, and all inconsistent rules, decrees, laws, or regulations; it also addresses adjustments/refunds regarding collections under PD Nos. 1934 and 1950.
Section 4 directs the Minister of Transportation and Communications to issue implementing rules, including the manner of adjusting or refunding collections under PD Nos. 1934 and 1950 due to the new decree.
It shall take effect immediately, as expressly provided in Section 5.
It states there is a current economic crisis constituting a grave emergency affecting national stability, requiring immediate action, and that the decree is an essential component of the national economic recovery program.
Even if classified as “private,” if it is tax-exempt, the decree says it shall pay registration fees instead of the private motor vehicle tax.
It is tied to every annual registration: the tax is imposed “upon every annual registration.”
Yes. The schedule provides tax amounts for different columns labeled “1-year,” “2-year,” “3-year,” “4-year,” “5-year,” and “6-year,” indicating varying amounts depending on the vehicle’s age/registration term as contemplated by the decree.