Amending Sec. 163, Par. (2), of the NIRC Re: Reclassification of Certain Ceramic Tiles

June 5, 1987 EXECUTIVE ORDER NO. 186 FURTHER AMENDING SECTION 163, PARAGRAPH (2), OF THE NATIONALINTERNAL REVENUECODE, AS AMENDED WHEREAS, there is a need to reclassify, for purposes of the sales tax, certain undecorated and plain ceramic tiles as essential articles to make these articles more affordable to the public; NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, do hereby order: SECTION 1. Section 163, Paragraph 2, of the National Internal Revenue Code, as amended, is hereby further amended by adding thereto a new sub-paragraph to be known as sub-paragraph (p), to read as follows: "(p) Undecorated and plain (white or colored) ceramic titles with measures of one hundred one and six tenths millimeters by one hundred one and six tenths millimeters (101.6 mm x 101.6 mm, or 4 inches x 4 inches, one hundred seven and ninety-five hundredths millimeters by one hundred seven and ninety-five hundredths millimeters (107.95 mm x 107.95 mm, or 4-1/4 inches by 4-1/4 inches), one hundred one and six tenths millimeters by two hundred three and two tenths millimeters (101.6 mm x 203.2 mm, or 4 inches by 8 inches), or one hundred fifty two and four tenths millimeters by one hundred fifty two and four tenths millimeters (152.4 mm x 152.4 mm, or 6 inches by 6 inches)." SECTION 2. This Executive Order shall take effect fifteen days after its publication in the Official Gazette . DONE in the City of Manila, this 5th day of June, in the year of Our Lord, Nineteen Hundred and Eighty-Seven. Published in the Official Gazette, Vol. 83 No. 25 Page 2911 on June 22, 1987.