BIR Ruling

January 10, 1967 Muller & Phipps Manufacturing Corporation P. O. Box 950 Manila Attention: Mr . C . B . Enriquez Treasurer Gentlemen : This refers to your letter dated October 28, 1966 requesting confirmation that your products, Odorono Cream and Liquid Deodorants are subject to only 7% sales tax. In reply, I have the honor to inform you that it having been established by the certification of the Food and Drug Administration, Department of Health, that Odorono Cream and Liquid Deodorants are medicated preparation because of their astringent and antiseptic effects, it is the opinion of this Office as it hereby holds that Odorono Cream and Liquid Deodorants are subject to only 7% sales tax. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue