10% Sales tax on Car Weatherstrips, Radiator Hose, and Car Matting
BIR Ruling No. 058-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 23, 1987
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February 23, 1987 BIR RULING NO. 058-87 163 244-86 058-87 Gentlemen : This refers to your letter dated November 20, 1986 requesting a ruling as to whether your products, namely: Car Weatherstrips, Passenger Jeepney Mudguards, Radiator Hose, Car Matting are subject to the 10% sales tax. In reply, please be informed that Car Weatherstrips, Radiator Hose, and Car Matting are considered as spare parts and accessories of motor vehicles subject to 10% sales tax under Section 163(2)(h) of the Tax Code as amended by Executive Order No. 36. However, passenger jeepney mudguards are subject to the 20% sales tax prescribed by Section 163(4) of the same Code. adc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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