Motor Vehicle User's Charge Implementation Act

MVUC imposed on all motor vehicles, including private, for hire, and government vehicles.
MVUC replaces prior registration fee and private motor vehicle tax.
Collected from and paid by motor vehicle owners.

Private passenger cars registered before the Act's effectivity pay previous motor vehicle tax plus escalating percentages over four years.
New private passenger cars registered after the Act's effectivity pay rates per category outlined in section 3(b).
Rates vary by vehicle type, Gross Vehicle Weight (GVW), and use (private, government or for hire).
Sports utility vehicles pay 15% higher rate than corresponding private utility vehicles.
Motorcycles for hire with sidecars capped at P300.
President authorized to adjust rates after four years, reflecting but not exceeding CPI increase, and not more often than every five years.

Payment procedures for government vehicles governed by the Department of Budget and Management.

Land Transportation Office (LTO) recommends classification changes for approval by the Department of Transportation and Communications (DOTC).
Vehicle manufacturers/assemblers must submit specifications three months prior to market introduction.
LTO must classify new models within three months of specification receipt.

Trucks and trailers overloaded beyond prescribed GVW pay an additional charge equal to 25% of MVUC.
No axle load may exceed 13,500 kgs.

Collected funds exclusively for:
1. Road maintenance and drainage improvement.
2. Installation of traffic lights and road safety devices.
3. Air pollution control.
Funds deposited into four special trust accounts:
1. Special Road Support Fund (80%)
2. Special Local Road Fund (5%)
3. Special Road Safety Fund (7.5%)
4. Special Vehicle Pollution Control Fund (7.5%)
DPWH manages first three funds; DOTC manages pollution control fund.
Road Support Fund: 70% for national primary roads, 30% for national secondary roads.
Local Road Fund apportioned to provinces and cities based on vehicle population and road network.
Road Board established, with seven members including DPWH, Finance, Budget, Transportation secretaries, and three transport/motorist org representatives.
Road Board governs fund management and utilization.

Special funds are separate and additional to regular DPWH and DOTC appropriations.
Congressional appropriations for road maintenance continue.
Savings from legislative appropriations revert to general fund; savings from special funds remain in those funds.

DPWH and DOTC secretaries to jointly promulgate rules within 30 days of Act's effectivity.
DPWH responsible for rules on road-related funds.
DOTC responsible for MVUC collection and pollution control fund rules.

No other local government entity may impose tax or fees similar to MVUC.
Applies to all motor vehicles including tricycles, motorized pedicabs, and "trisikads."

Conflicting provisions in previous laws and orders such as Executive Order No. 43 and Republic Act No. 4136 are repealed or modified except as to Section 3.

Unconstitutional or invalid provisions do not affect the validity of remaining provisions.

Act takes effect 15 days after publication in two newspapers of general circulation.