Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

HOUSE BILL NO. 412 2

Introduced by Representative Jan Rurik D. Padiernos, GP (Galing sa Puso) Party-List

EXPLANATORY NOTE

The State shall ensure the country’s energy security and independence by reducing
reliance on imported fuel for the transportation sector. There shall be an enabling environment
for the development of electric vehicles, including options for micromobility as an attractive
and feasible mode of transportation to reduce dependence on fossil fuels. Hence, it is imperative
to promote and support innovation in clean, sustainable, and efficient energy to accelerate
social progress and human development by encouraging public and private use of low-emission
and other alternative energy technologies.

This bill seeks to amend Republic Act No. 11697, otherwise known as the Electric
Vehicle Industry Development Act, by specifying that an electric vehicle (EV) includes two-
wheeled, three-wheeled, four-wheeled, or any other vehicle equipped with at least one (1)
electric drive for propulsion. It also provides that the importation of completely built units of
EVs shall be subject to a tariff rate of zero percent (0%) for a period of five (5) years from the
date of the effectivity of this Act.

In view of the foregoing, the passage of this bill is earnestly sought for.

de

ATTY. JAN D. PADIERNOS
GP (Galing sa Puso) Party-List


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

HOUSE BILLNO._4122

Introduced by Representative Jan Rurik D. Padiernos, GP (Galing sa Puso) Party-List

AN ACT
PROVIDING FOR THE TAX AND DUTY TREATMENT OF ELECTRIC
VEHICLES, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 11697,
OTHERWISE KNOWN AS THE “ELECTRIC VEHICLE INDUSTRY
DEVELOPMENT ACT”

Be it enacted by the Senate and House of Representatives of the Philippines in Congress

assembled:

SECTION 1. Section 4 of Chapter I of Republic Act No. 11697, otherwise known as

the “Electric Vehicle Industry Development Act”, is hereby amended to read as follows:

“SEC. 4. Definition of Terms. — As used in this Act, the following terms shall be defined
as stated below:

“xxx
“(k) Electric vehicle (EV) refers to a TWO-WHEELED, THREE-WHEELED, OR
FOUR-WHEELED vehicle OR SUCHOTHER VEHICLES with at least one (1)
electric drive for vehicle propulsion. For purposes of this Act, it includes a BEV
[.hybrid-electricvehicle, light electric vehicle,] and a plug-in hybrid-electric vehicle;
“xxx.”

SEC. 2. Section 24(b) of Chapter IV of the same Act is hereby amended to read as

follows:

“SEC. 24. Fiscal Incentives. —

“xXx
“(b) Importation “The importation of completely built units of EVs shall be entitled to
the incentives under Republic Act No. 10963, otherwise known as the “Tax Reform for
Acceleration and Inclusion (TRAIN)”: Provided, That in the case of imported electric
jeepneys and electric tricycles, the Department of Finance, upon recommendation of
the DTI, may suspend the exemption in order to protect local manufacturers.

“THE IMPORTATION OF COMPLETELY BUILT UNITS OF EVS SHALL BE
SUBJECT TO A TARIFF RATE OF ZERO PERCENT(0%) FROM 2025 TO
2030.


“The importation of completely built units of charging stations shall be exempt from
the payment of duties for eight (8) years from the effectivity of this Act.”

“The importation of capital equipment and components used in the manufacture or
assembly of EVs and construction or installation of charging stations shall undergo an
evaluation process to determine [their] inclusion in the [strategic investment priority
plan] STRATEGIC INVESTMENT PRIORITY PLAN and [possible] entitlement
to the incentives and for the length of time as provided under the Omnibus Investments
Code of 1987, as amended, Title XIII of the National Internal Revenue Code of 1997,
as amended, and other applicable laws.
“xxx.”

SEC. 3. The Department of Transportation, in coordination with the National Economic
and Development Authority, shall issue rules and regulations for the effective implementation
of this Act not later than ninety (90) days after the effectivity of this Act.

SEC. 4. All laws, decrees, executive orders, rules and regulations, or parts thereof
inconsistent with the provisions of this Act are hereby repealed or modified accordingly.

SEC. 5. If, for any reason, any section or provision of this Act is held unconstitutional
or invalid, the other sections or provisions hereof shall not be affected thereby.

SEC. 6. This Act shall take effect after fifteen (15) days following its complete
publication in the Official Gazette or in a newspaper of general circulation.

Approved,