Reclassification of Ceramic Tiles for Sales Tax

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EXECUTIVE ORDER NO. 186: Reclassification of Ceramic Tiles for Sales Tax

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Title Supreme Court: Reclassification of Ceramic Tiles for Sales Tax

Law: Executive Order No. 186

Decision Date: Jun 5, 1987

Corazon C. Aquino's Executive Order No. 186 reclassifies undecorated and plain ceramic tiles as essential articles for sales tax purposes, making them more affordable to the public.

national internal

A

Amendment to the National Internal Revenue Code

The law amends Section 163, Paragraph 2, of the National Internal Revenue Code.
A new sub-paragraph (p) is added to specify the tiles covered under this reclassification.

Specifications of Ceramic Tiles Covered

The following undecorated and plain (white or colored) ceramic tiles are included:
- 101.6 mm x 101.6 mm (4 inches x 4 inches)
- 107.95 mm x 107.95 mm (4-1/4 inches x 4-1/4 inches)
- 101.6 mm x 203.2 mm (4 inches x 8 inches)
- 152.4 mm x 152.4 mm (6 inches x 6 inches)
Only plain and undecorated tiles of these exact measurements are covered.

Effectivity of the Order

This Executive Order takes effect fifteen days after its publication in the Official Gazette.
It was signed and promulgated in Manila on June 5, 1987.

Authority and Authentication

The order was issued by President Corazon C. Aquino.
The Executive Secretary, Joker P. Arroyo, also authenticated the document.

END