Plastic Pipes and Fittings Fall Within "Basic Sanitary and Plumbing Fixtures and Fittings" Subject to 10% Sales Tax
BIR Ruling No. 251-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 19, 1986
Full text
November 19, 1986 BIR RULING NO. 251-86 163 (2) 000-00 251-86 Gentlemen : In reply to your letter dated August 19, 1986, please be informed that plastic pipes and fittings particularly polyethylene, UPVC, asbestos and steel pipes and fittings, all of them being used in the buildings 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. However, water meters are considered ordinary articles subject to 20% sales tax pursuant to sub-paragraph 4 of said Section 163 of the Tax Code as amended. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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