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(NAR) VOL. 7 NO. 1 / JANUARY-MARCH 1996

[ LTFRB MEMORANDUM CIRCULAR NO. 96-005, February 29, 1996 ]

DEFERMENT OF EFFECTIVITY OF LTFRB MEMORANDUM CIRCULAR NO. 96-004



This will amend Memorandum Circular No. 96-004 requiring all operators of public utility vehicle services enumerated and specified in said Memorandum Circular to issue to their passengers BIR-registered fare tickets effective March 1, 1996, pursuant to R.A. 7166, otherwise known as the EVAT Law and follow the invoicing requirement under Sec. 108 of the National Internal Revenue Code.

Upon urgent representations made by the Associations of Taxi  Operators in Metro Manila, thru Mrs. Leonora C. Naval, President, ATOMM, Inc., Atty. Arturo Miranda, Jr., President, PHILTOP, Inc. , and Mr. Rene Peña, President , TOMMI, Inc., as manifested in their joint letter addressed  to BIR Commissioner Liwayway V. Chato, dated February 20, 1996 and pursuant to the agreement entered into by and between the LTFRB and the BIR last 28  February 28, 1996, the implementation of the ticketing of passengers of public utility  vehicles covered by the above-mentioned circular, as mandated by the EVAT  Law, which is to take effect March 1, 1996, is hereby deferred for  a period of six (6) months and shall instead take effect on September 1, 1996.

In accordance with Presidential Memorandum Circular No. 11, dated October 9, 1992, three copies of this Memorandum Circular shall be filed with the U.P. Law Center on or before fifteen (15) days before September 01, 1996.

Adopted: 29 Feb. 1996

(SGD.) DANTE M. LANTIN
Chairman

(SGD.) NABOR C. GAVIOLA
Board Member

(SGD.) MAURO F. VERZOSA, JR.
Board Member
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