Full Title
AN ACT CLASSIFIYING AS A TRUCK INSTEAD OF AS AN AUTOMOBILE THE MOTOR VEHICLE POPULARLY KNOWN AS JEEP, FOR THE PURPOSES OF THE IMPOSITION AND COLLECTION OF THE SALES TAX.
Congress
3rd Congress of the Republic
House Bill No.
H. No. 2373
Legislative History
Request for e-copy
Date of Approval
June 20, 1954

Other Details

Issuance Category
Legislative Issuance
Legislative Issuance Type
Republic Act
Bill Note
House Bill Only
Subjects
MOTOR VEHICLES -- TAXATION
Trucks
Major Topic
Transportation

Official Gazette

Official Gazette Source
Official Gazette vol. 50 no. 9 page 4132 (9/00/1954)

Full Text of Issuance

H. No. 2373 50 OG No. 9, 4132 (September, 1954)

[ REPUBLIC ACT NO. 1188, June 20, 1954 ]

AN ACT CLASSIFYING AS A TRUCK INSTEAD OF AS AN AUTOMOBILE THE MOTOR VEHICLE POPULARLY KNOWN AS JEEP, FOR THE PURPOSES OF THE IMPOSITION AND COLLECTION OF THE SALES TAX.

Be it enacted by the Semite and House of Representatives of the Philippines in Congress assembled:SECTION 1. For purposes of the imposition and collection of the sales tax, the motor vehicle technically denominate "one-fourth ton truck, four by four" and popularly known as the jeep, is hereby classified as a truck, and every original sale, barter, exchange or similar transaction involving the transfer of  ownership  of,  or title  to,  said motor vehicle shall be subject to the payment of the tax provided  for  in  section  one  hundred  eighty-six  of  the National Internal Revenue Code, as amended.SEC  2. This Act shall take effect upon its approval.Enacted, without Executive approval, June 20, 1954.

Source: Supreme Court E-Library