BIR Ruling

March 25, 1968 Mr. R.J. Paren Winthrop-Stearns, Inc. P. O. Box 64 Manila S i r : This refers to your letters dated February 8 and March 5, 1968 requesting that the following products be subject to the 7% sales tax prescribed under Section 186 of the Tax Code, viz: 1. Velveteen Deep Cleansing Pads 2. Velveteen Skin Cleanser 3. Velveteen Protective Lotion 4. Velveteen Clear Up Cream 5. Velveteen Make Up Foundation 6. Velveteen Medicated Pressed Powder 7. Velveteen Scrub Soap 8. Velveteen Cleansing Grains In reply, I have the honor to inform you that it appearing in the literature of the aforecited products that they are for external application intended to beautify and improve the complexion and skin, they are considered toilet preparations, hence, the same are subject to the 50% sales tax prescribed in Section 184(c) of the Tax Code. The mere fact that the above mentioned articles are medicated does not alter the character and use of said articles as toilet preparations. iatdc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue