BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 17, 1970
Full text
June 17, 1970 Lichauco, Picazo & Agcaoili Attorneys-at-Law 6th Floor, Padilla-de los Reyes Bldg. 232 Juan Luna St., Manila Attention: Atty . Silverio S . Tayao Gentlemen : This refers to your letter dated June 8, 1970 requesting confirmation that the products namely: (1) Herb Shampoo (Formula No. 1), (2) Herb Shampoo (Formula No. II), and (3) Richard Hudnut (Egg Creme Shampoo) intended to be manufactured by your client, Warner-Chilcott Laboratories (Phil.), Inc. are subject to the 7% sales tax. In reply, I have the honor to inform you that it appearing in the certifications of the Administrator, Food and Drug Administration that Herb Shampoo (Formula No. 1), Herb Shampoo (Formula No. II), and Richard Hudnut (Egg Creme Shampoo) contain 26%, 37% and 32% saponaceous (detergent materials) matter, respectively, and it appearing that the aforesaid products are intended solely for cleansing purposes, the same are subject to the 7% sales tax imposed in Section 186 of the Tax Code in accordance with Sections 2(a) and 6 of Revenue Regulations No. V-42. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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