The Motor Vehicle User's Charge (MVUC) Law applies to all types of motor vehicles registered with the Land Transportation Office (LTO). Specifically, it covers:
- Private motor vehicles
- Government vehicles
- Motor vehicles for hire (including public utility vehicles)
- Passenger cars
- Utility vehicles
- Motorcycles (with or without sidecars)
- Buses
- Trucks
- Trailers
The charge replaces the previous registration fee and private motor vehicle tax, and the rates vary according to the vehicle type, gross vehicle weight (GVW), year model, and use (private or for hire). The MVUC is imposed to fund road maintenance, road safety devices, and related infrastructure improvements. In summary, coverage is broad and includes virtually all motor vehicles registered for use on public roads, whether private, government- owned, or for hire vehicles.
