NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
)
SENi
s. No. '^^75
of the ^crrelafp
23 AUG -1 All 20
RfXEIVtD BY.
Introduced by Senator Raffy T. Tulfo
AN ACT
EXEMPTING MOTORCYCLES FROM THE COVERAGE OF MOTOR VEHICLE 
ROAD USER'S TAX, AMENDING FOR THE PURPOSE, REPUBLIC ACT NO. 
8794, ENTITLED "AN ACT IMPOSING A MOTOR VEHICLE USER'S CHARGE 
ON OWNERS OF ALL TYPES OF MOTOR VEHICLES AND FOR OTHER 
PURPOSES", AS AMENDED BY REPUBLIC ACT NO. 11239
Explanatory Note
Republic Act 8794 or otherwise known as the "Act Imposing a Motor Vehicle 
User's Charge on owners of all types of motor vehicles and for other purposes" 
imposes tax on every motor vehicle, whether for hire or for private use motor vehicles. 
Under the law, a Motor Vehicle User's Charge (MVUC) shall be collected from and paid 
by the owner of the motor vehicle. Thus, the proposed measure aims to amend and 
exclude motorcycles with or without sidecars from the Motor Vehicle User's Tax. This 
proposed measure will provide relief for motorcycle riders especially the vulnerable 
poor and low-income Filipinos.
In View of the foregoing, the Immediate passage of this bill is earnestly sought.
T. Tulfo


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NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
)
of tlje ^pfretarp
23 AUG -1 All 20
SENATE_ „
S. No. 2375
RECEIVtD BY
Introduced by Senator Raffy T. Tulfo
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AN ACT
EXEMPTING MOTORCYCLES FROM THE COVERAGE OF MOTOR VEHICLE 
ROAD USER'S TAX, AMENDING FOR THE PURPOSE, REPUBLIC ACT NO. 
8794, ENTITLED "AN ACT IMPOSING A MOTOR VEHICLE USER'S CHARGE 
ON OWNERS OF ALL TYPES OF MOTOR VEHICLES AND FOR OTHER 
PURPOSES", AS AMENDED BY REPUBLIC ACT NO. 11239
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress Assembled:
Section 1. Section 2 of Republic Act No. 8794, as amended by Republic Act No. 
11239, is hereby amended to read as follows:
SEC. 2. Coverage. - In lieu of the registration fee under Section 8 of Republic 
Act No. 4136, as amended by Batas Pambansa Bilang 74, and the Private Motor 
Vehicle Tax under Executive Order No. 43, series of 1986, there is hereby 
imposed on every motor vehicle EXCEPT MOTORCYCLES, whether for hire 
or for private use, including government motor vehicles as provided in Section 
3 hereof, a Motor Vehicle User's Charge (MVUC) which shall be collected from 
and paid by the owner of the motor vehicle.
SEC. 3. Rates of the Motor Vehicle User's Charge. -
(a) XXX
(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


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metorcyciQS for hire with sidecars shall not pay more than-three-
hundred pesos (300,00),]
Type of Vehicle 
A. Passenger Cars
B. Utility Vehicles
—Motorcycles
Withett^ sidecar
Base Rates
XXX
XXX
-P-439
With side car
450
Sec 2. Implementing Rules and Regulations. - The Department of 
Transportation, in coordination with the Department of Finance, the Department of 
Health, and the Land Transportation Franchising and Regulatory Board shall 
promulgate the rules and regulations to implement this Act within thirty (30) days 
from its effectivity.
Sec 3. Repealing Clause. - All laws, orders issuance, circulars, rules and 
regulation or parts thereof, which are inconsistent with the provisions of this Act are 
hereby repealed or modified accordingly.
Sec 4. Separability Clause.- If any provision of this Act is declared 
unconstitutional or invalid, other parts or provision hereof not affected thereby shall 
continue to be in full force and effect.
Sec.5. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the official gazette or In at least one (1) newspaper of general 
circulation.
Approved,