Tax Imposed on the Tempered Glass Component for Automobiles
BIR Ruling No. 027-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 3, 1987
Full text
February 3, 1987 BIR RULING NO. 027-87 163 (2) (n) 000-00 027-87 Gentlemen : In reply to your letter dated October 1, 1986, please be informed that tempered glass component for automobiles comes within the phrase "spare parts and accessories of motor vehicles" as used in Section 163(2)(n) of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. Accordingly, as manufacturer thereof, you are subject to an annual fixed tax of P200.00 and 10% sales tax under Sections 161(1) and 163(2)(n), both of the Tax Code as amended. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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