Question & AnswerQ&A (EXECUTIVE ORDER NO. 186)
The purpose of Executive Order No. 186 is to reclassify certain undecorated and plain ceramic tiles as essential articles for sales tax purposes to make them more affordable to the public.
Section 163, Paragraph 2, of the National Internal Revenue Code, as amended, is further amended by Executive Order No. 186.
A new sub-paragraph (p) is added, which specifically lists the sizes of undecorated and plain ceramic tiles that are reclassified as essential articles.
The sizes are: 101.6 mm x 101.6 mm (4" x 4"), 107.95 mm x 107.95 mm (4-1/4" x 4-1/4"), 101.6 mm x 203.2 mm (4" x 8"), and 152.4 mm x 152.4 mm (6" x 6").
They are described as undecorated and plain tiles, either white or colored.
The reclassification as essential articles likely reduces or exempts these ceramic tiles from sales tax to make them more affordable to the public.
It took effect fifteen days after its publication in the Official Gazette.
This classification recognizes these tiles as basic necessities in construction, helping reduce costs for consumers by possibly lowering or exempting sales tax on these items.
No, it specifically covers only undecorated and plain ceramic tiles.