BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 17, 1969
Full text
January 17, 1969 Dr. B. Zialcita Asst. Sales Manager Warner-Chilcott Laboratories (Phil.), Inc. P. O. Box 65 Makati Commercial Center Makati, Rizal S i r : This refers to your letter dated December 11, 1968 requesting information as to the exact description of saponaceous contents of shampoo products for purposes of qualification to the 7% sales tax imposed in Section 186 of the Tax Code. In reply, I have the honor to inform you that pursuant to Section 6(a) of Revenue Regulations No. V-42 shampoo oils and liquids intended solely for cleansing purposes containing more than 5% saponaceous matter are taxable at the rate (7%) prescribed in Section 186 of the Tax Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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