Policy purpose and modernization intent
- The LTFRB adopts the Circular to support the National Government’s public transportation modernization program.
- All brand new taxi units being substituted in place of old ones must be installed/equipped with a Taximeter Issuing Receipt (TIR).
Coverage: new taxi substitutions
- The mandate applies to all brand new taxi units that are substituted in place of old ones.
- The requirement is for the installation/equipping of Taximeter Issuing Receipt (TIR) in connection with the taxi unit substitution.
Mandatory TIR installation rule
- LTFRB Memorandum Circular No. 2009-018 requires that brand new taxi units substituted in place of old ones must be installed/equipped with TIR.
- The Circular treats this TIR requirement as mandatory for the specified taxi substitution context.
How to secure the TIR
- The TIR must be secured solely from either:
- the Bureau of Internal Revenue, or
- LTFRB duly accredited suppliers/dealers/distributors.
- The process requires an Inspection Report that is duly accomplished and/or signed by the Resealing Section of the Technical Evaluation Division.
- The Inspection Report must be presented before the release of the approved application for dropping and substitution.
Procedures tied to dropping and substitution
- The Circular links release of authority for taxi dropping and substitution to presentation of the required Inspection Report.
- The required presentation occurs before the release of the approved application for the dropping and substitution.
Implementation steps and documentation
- The Circular requires submission of three (3) copies for record purposes to the UP Law Center under Presidential Memorandum Circular No. 11 (October 9, 1992).
- The TIR procurement is restricted to BIR or LTFRB duly accredited suppliers/dealers/distributors only.
- The Resealing Section of the Technical Evaluation Division must complete and/or sign the Inspection Report as part of the prerequisite.
Effect on prior memoranda and stated evaluation context
- The Circular notes a persistent opposition to the full and/or mandatory implementation of several prior Memorandum Circulars and Revenue Regulations relating to TIR installation, while the Board evaluates and weighs that opposition.
- The Circular then makes the Board’s final determination that brand new taxi substitutions must be required to be installed/equipped with TIR, despite the noted opposition during evaluation.