RR No. 14-99: Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehicles

Key points

1. Definition of automobile. An automobile is a vehicle with four (4) or more wheels, other than trucks or passenger jeepneys. It is propelled by gasoline, diesel, electricity or any other motive power. It is specially designed to transport persons and not primarily freight or merchandise.
2. Utility and light commercial vehicles. The term includes utility or light commercial vehicles designed for passenger use with seats for less than ten (10) passengers, including the driver.
3. Vehicles without proper documents. A vehicle with no manufacturer’s certification and catalogues or brochures is taxed as an automobile under Section 149 of the Tax Code. The same applies if those documents lack the required information or show that the vehicle does not meet the Regulation’s requirements.

Who is affected

• Manufacturers and sellers of automobiles and other motor vehicles subject to Excise Tax

Deadlines and effectivity

• Issued October 13, 1999