Section 3Sec./Art. 3

Rates of the Motor Vehicle Users Charge.-

(a) For private passenger cars registered as of the date of the effectivity of this Act, the MVUC to be paid shall be the private motor vehicle tax under Executive Order No. 43, series of 1986, plus twenty-five percent (25%) for the first year, fifty percent (50%) for the second year, seventy five percent (75%)for the third year, and one hundred percent (100%) for the year and thereafter: Provided, however, That private passenger cars to be registered for the first time after the effectivity of this Act, shall be subject to the MVUC rates prescribed in section 3(b) hereof.

(b) Except as provided under 3(a) hereof, for each motor vehicle under each of the categories as herein provided, the MVUC shall be collected from and paid by the vehicle owner, at the following base rates plus twenty-five percent (25%) in the first year from the effectivity of this Act; the said base rates plus fifty percent (50%) in the second year from the effectivity of this Act; the said base rates plus seventy-five percent (75%) in the third year from the effectivity of this Act; and said base rates plus one hundred percent (100%) in the fourth year from the effectivity of this Act and their after: Provided, That the MVUC for the sports utility vehicles shall be fifteen percent (!

5%) higher than the MVUC herein set for private utility vehicles: Provided, further, That motorcycles for hire with sidecars shall not pay more than three-hundred pesos (300.00).

Type of VehicleBase Rates

I. Private and Government

A. Passenger Cars

(1) GVW Up to 1,600 kgs.P800

(2) GVW more than 1,600 kgs. 2,300 kgs.1,800

(3) GVW more than 2,300 kgs.4,000

B. Utility Vehicles

GCW up to 2,700 kgs.P1,000

GVW more than1,000

2,700 kgs. 4,500 kgs.+P20 per 100 kgs. of GCW over 2,700 kgs.

C. Motorcycles

Without sidecarP120

With side car150

D. Buses

GVW more than 4,500 kgs.P900+P12 Per 100 kgs. Of GVW over 2,700 kgs.

E. Trucks

GVW more than 4,500 kgsP900+P12 Per 100 kgs. of GVW over 2,700 kgs.

F. Trailers

GVW more than 4,500 kgs.P12 per 100 Kgs. Of GVW

II. For Hire

A. Passenger Cars

(1) GVW Up to 1,600 kgs.P450

(2) GVW more than 1,600 kgs. 2,300 kgs.900

(3) GVW more than 2,300 kgs.2,500

B. Utility Vehicles

GCW up to 4,500 kgs. P15 per 100 Kgs. Of GVW

C. Motorcycles

Without sidecarP150

With side car240

D. Buses

GVW more than 4,500 kgs.P15 per 100 Kgs. of GVW

E. Trucks

GVW more than 4,500 kgsP900+P12 per 100 kgs. of GVW over 2,700 kgs.

F. Trailers

GVW more than 4,500 kgs.P12 per 100 Kgs. Of GVW

After the fourth year from the effectivity of this Act, their president of the Philippines may adjust the rates contained in section 3 which shall be reflected but shall not exceed the annual rates of the Consumer Price Index (CPI). The President may adjust such rates not more than once every five (5) years.