BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 2, 1970
Full text
July 2, 1970 Messrs. Siguion Reyna, Montecillo, Belo & Ongsiako Attorneys-at-Law P. O. Box 760 Manila Attention: Mr . M . G . Montecillo Gentlemen : This refers to your letter dated June 26, 1970 requesting information as to the rate of sales tax applicable to hair curlers of the kind distributed by your client, Bristol-Myers (Manila) Inc. In reply, I have the honor to inform you that according to the brochure submitted, the Kindness Curlers are advertised as a revolutionary beauty appliance. Such being the case, the same are subject to the 70% sales tax as beauty parlor equipment or accessories in accordance with Section 184(e) of the Tax Code, as amended. Very truly yours, 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.