Acceptance of Medical Certificates Without PTR

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LTO MEMORANDUM CIRCULAR NO. ACL-2009-1183: Acceptance of Medical Certificates Without PTR

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Title Source: Supreme Court: Acceptance of Medical Certificates Without PTR

Law: Lto Memorandum Circular No. Acl-2009-1183

Decision Date: Jul 16, 2009

Medical certificates issued by government physicians are now accepted by LTO Licensing Centers without requiring a Professional Tax Receipt, streamlining the process for professionals exempt from this tax.

Law Summary

Exemption for Government-employed Professionals

Professionals working exclusively in government service are exempt from paying the professional tax.

Acceptance of Medical Certificates Without PTR by LTO

The Land Transportation Office (LTO) will accept medical certificates issued by government physicians even if these certificates do not bear the Professional Tax Receipt (PTR).
This policy is pursuant to the exemption provided for government-employed professionals.

Supersession of Conflicting Orders

Any prior orders or memoranda that conflict with this policy are deemed superseded.

Implementation and Compliance

All LTO Licensing Centers and District Offices are directed to strictly implement and comply with this memorandum.
This memorandum was adopted on July 16, 2009, and signed by Assistant Secretary Arturo C. Lomibao.

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