BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 9, 1968
Full text
October 9, 1968 The Manager Dick & Lucy Beauty Center Gen. Romulo St. Araneta Coliseum Compound Cubao, Quezon City S i r : This refers to your letter dated October 1, 1968 requesting information as to the rate of sales tax due on manufactured wigs, wiglets and other hair goods. In reply, I have the honor to inform you that wig is defined as a manufactured covering of the hair interwoven or united by a kind of network, either imitating a natural growth, or supplying a coiffure, and worn to cover deficiency of natural hair, for ornament, in the theatrical custom, (Webster's International Dictionary, 2nd Edition). Such being the case, it is the opinion of this Office as it hereby holds that wigs, wiglets and other similar hair goods are subject to the 50% sales tax imposed in Section 184(e) of the Tax Code as beauty parlor equipment and accessories. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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