BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 16, 1967
Full text
January 16, 1967 The General Manager Cherry Laboratory, Inc. 41 Banana Road Malabon, Rizal S i r : This refers to your letter dated October 24, 1966 requesting information as to the rate of sales tax due on Kokuryu Medicated Cream, Kokuryu Medicated Cream Powder, Kokuryu Medicated Acne Lotion, and Kokuryu Medicated Sharon Lotion which you intend to manufacture. In reply, I have the honor to inform you that it appearing in the literatures of the samples of the foregoing products, that they are for external application intended to beautify and improve the complexion and skin, they are considered toilet preparations, hence, subject to the 50% sales tax pursuant to Section 184(c) of the Tax Code. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.