10% Sales Tax Imposed on UPVC Pipes and Fittings
BIR Ruling No. 016-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 21, 1987
Full text
January 21, 1987 BIR RULING NO. 016-87 163 (2) (k) 156-86 016-87 Gentlemen : This refers to your letter dated September 18, 1986 requesting confirmation of your opinion that your manufactured products are considered "basic sanitary and plumbing fixtures and fittings" within the purview of Section 163(2)(k) of the Tax Code as amended by Executive Order No. 36. It is represented that the Neltex Sewage Discharge Piping System is a complete system of pipes and fittings specially designed for advanced plumbing, sewerage and drainlines; that the Neltex uPVC Sewage Discharge System can be used for both above and below ground sewer drain, soil, waste and vent, storm water, and chemical discharge systems; and that it is a proven success in a wide variety of commercial and industrial sewerage/drainage applications in factories, industrial plants, warehouses, shops, multi-storey buildings and housing projects. In reply, please be informed that based on your representation, your manufactured UPVC pipes and fittings are considered basic sanitary and plumbing fixtures and fittings, classified as essential articles subject to 10% sales tax under Section 163(2)(k) of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.