BIR Ruling No. 087-82

March 22, 1982 BIR RULING NO. 087-82 199-a 000-00 087-90 Atty. Ambrosio M. Lina Lawyer-Certified Public Accountant Tax Consultant 1668 Dasmarias Avenue, Dasmarias Village S i r : This refers to your letter dated March 5, 1980 requesting information whether Honeycomb Corporation is a manufacturer or a contractor under the following facts: "Honeycomb Corporation manufactures complete parts and materials for pre-fabricated houses. All these parts are complete to assemble a house of two or three bedrooms in four or five days time. In the sale of these manufactured parts and materials for a complete house, construction or installation of the said parts and materials into a complete house is always included. These pre-fabricated houses are sold and installed mostly for developers of subdivision maintains stock of unassembled parts and materials and assembles them only upon previous orders of customers." In reply, I have the honor to inform you that under the foregoing facts, Honeycomb Corporation is a manufacturer of pre-fabricated houses; hence, it is subject to the annual fixed tax of 100.00 prescribed in Section 192(1) of the Tax Code of 1977, as amended and to the 10% sales tax imposed Section 199(a) of the same Code. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner