Plastic Pipes and Fittings Used in Building of Housing Constructions' Water Systems are Subject to 10% Sales Tax
BIR Ruling No. 148-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 29, 1987
Full text
May 29, 1987 BIR RULING NO. 148-87 163 (2) (k) 251-86 148-87 Gentlemen : In reply to your letter dated August 19, 1986, please be informed that plastic pipes and fittings particularly PVC, which are used in the building of housing constructions' water systems fall within the purview of the term "basic sanitary and plumbing fixtures and fittings", hence, 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. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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