BIR Revenue Regulations No. 8-2015

: Vehicles having dual purpose bodies are those fitted with passenger seats and goods carrying capabilities, such as Asian Utility Vehicles (AUV), Sports Utility Vehicles (SUV), Pajero, Toyota Revo, Mitsubishi L-300, Mitsubishi Adventure, Starex, Isuzu Hi-Lander, Nissan Terrano, Tamaraw FX, Strada, Vans, and similar vehicles.
: They shall be rated under the Private Car Tariff.
: A Private Car Policy shall be used.
: If the vehicle has been converted into one for carrying fare-paying passengers and classified as a Land Transportation Operator (LTO) vehicle, it shall not be rated under the Private Car Tariff.
: The assured can show proof that they are engaged in a business wherein the insured vehicle is used for carrying commodities or goods.
: The vehicle must be primarily intended for passengers but also fitted with goods carrying capabilities.
: Yes, specific examples include Asian Utility Vehicles (AUV), Sports Utility Vehicles (SUV), Pajero, Toyota Revo, Mitsubishi L-300, Mitsubishi Adventure, Starex, Isuzu Hi-Lander, Nissan Terrano, Tamaraw FX, Strada, and Vans.
: If the vehicle is classified as an LTO vehicle for carrying fare-paying passengers, it is not eligible for rating under the Private Car Tariff and requires different insurance treatment.