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
Year:
1954
Category:
Other
Date Approved:
June 20, 1954
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act classifies the motor vehicle known as the jeep as a truck for the purposes of sales tax imposition and collection. It mandates that all transactions involving the transfer of ownership of this vehicle will be subject to the applicable sales tax.Full Text
REPUBLIC ACT No. 1188
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 Senate and House of Representatives of the Philippine Congress Assembled:
Section 1. For purposes of the imposition and collection of the sales tax, the motor vehicle technically denominated "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.
Section 2. This Act shall take effect upon its approval.
Approved: June 20, 1954.
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.