Title
Classification of Honda CR-V as SUV for MVUC
Law
Lto Memorandum Circular No. 627-2005
Decision Date
Jun 27, 2005
All district offices are mandated to classify the Honda CR-V as a Sports Utility Vehicle (SUV) for Motor Vehicle User's Charge purposes, following the guidelines set in BGC-MC 01328, to ensure uniformity and prevent revenue discrepancies.
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Definition and Characteristics of Sports Utility Vehicle (SUV)

  • SUVs include, but are not limited to, imported Completely Built Unit (CBU), Semi-Knocked-Down (SKD), or Completely-Knocked-Down (CKD) utility vehicles.
  • The model must be from 1991 or later, featuring an imported machine-case body shell.
  • The vehicle is specially designed primarily to transport persons and not primarily used for carrying freight, merchandise, or cargo.
  • SUVs have features and amenities similar to passenger cars.
  • Examples of SUVs enumerated include:
    • Mitsubishi Pajero/Montero
    • Nissan Patrol
    • Nissan Terrano
    • Toyota Land Cruiser
    • Toyota RAV 4
    • Range Rover
    • Land Rover
    • Ford Expedition
    • Jeep Cherokee
    • Daihatsu Feroza
    • Suzuki Vitara
    • Honda CR-V
    • Mercedes Benz Musso
    • Kia Sportage
    • Opel Vectra
  • Models of 1990 or earlier are classified as ordinary Utility Vehicles (UV).

Purpose and Effect of the Memorandum Circular

  • The circular aims to ensure uniformity in the classification of the Honda CR-V among LTO district offices.
  • It seeks to prevent confusion among personnel responsible for MVUC collection.
  • The proper classification as SUV aims to avoid revenue shortages arising from misclassification.

Supersession and Compliance

  • All previous orders or memoranda that conflict with this directive are considered superseded.
  • The memorandum mandates strict compliance by all concerned personnel and offices.

Administrative Authority

  • The memorandum was adopted on June 27, 2005.
  • It was signed by Assistant Secretary Anneli R. Lontoc, enforcing the directive within the LTO and related administrative bodies.

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