Plugue elétrico na pia do banheiro, pode ser localizado em um armário próximo à pia do banheiro?

Não, o receptáculo dentro de um gabinete adjacente não atende aos requisitos de código.

210.52(D) - Bathrooms.

In dwelling units, at least one receptacle outlet shall be installed in bathrooms within (3 ft) of the outside edge of each basin. The receptacle outlet shall be located on a wall or partition that is adjacent to the basin or basin countertop, located on the countertop, or installed on the side or face of the basin cabinet. In no case shall the receptacle be located more than (12 in.) below the top of the basin.

210.52 - Dwelling Unit Receptacle Outlets

The receptacles required by this section shall be in addition to any receptacle that is:

(3) Located within cabinets or cupboards