Exemption of Plumbers from VAT
BIR Ruling No. 270-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 28, 1988
Full text
June 28, 1988 BIR RULING NO. 270-88 102 (a) 000-00 270-88 S i r : In reply to your letter dated May 24, 1988, please be informed that the licensing of plumbing contractors is not governed by the provisions of the National Internal Revenue Code but by the Local Tax Code. (P.D. No. 231 as amended by P.D.'s Nos. 426 and 509) Accordingly, it is suggested that you direct your query to the Department of Finance which has jurisdiction on the matter. It may be stated in this connection that plumbers are licensed professionals subject to the occupation tax under Section 12 of the Local Tax Code and are therefore not subject to the value-added tax pursuant to Section 103(r) of the Tax Code, as amended by Executive Order No. 273. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner
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