BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 19, 1972
Full text
October 19, 1972 Bristol-Myers (Manila) Inc. P. O. Box 294 Makati Commercial Center Makati, Rizal Attention: Mr . F . R . de Luzuriaga Marketing Manager Gentlemen : This refers to your letter dated February 24, 1972 requesting that your products, Vitalis Chevron Medicated After Shave Lotion be subjected to the 7% sales tax. cdtech In reply, I have the honor to inform you that your Vitalis Chevron Medicated After Shave Lotion product is subject to the 7% sales tax, the same being considered a toilet preparation under Section 184(c) of the Tax Code. cd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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