BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 10, 1972
Full text
August 10, 1972 Messrs. Luis R. Concepcion & Associates 2nd Floor Medina Building Cor. Dart and San Andres Sts. Manila Gentlemen : This refers to your letter dated August 18, 1972 requesting confirmation that the products, Mennen Deodorant (Spray and Stick) manufactured by your client, Mennen (Philippines), Inc. is subject to the 7% sales tax under Section 186 of the Tax Code. In reply, I have the honor to inform you that it appearing in the certification of the Administrator, Food and Drug Administration dated August 28, 1972 that the aforesaid products fall under the category of medicated preparations on the basis of their composition, said products are subject to the 7% sales tax prescribed in Section 186 of the Tax Code. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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