BIR Ruling

August 14, 1975 Messrs. Caparas, Ilagan & Masakayan Attorneys-at-law P.O. Box 3776, Manila S i r s : This refers to your letter dated June 20, 1975, requesting on behalf of your client, Colgate-Palmolive Philippines, Inc., reconfirmation of previous rulings of this Office that body deodorants such as "Veto" and "Hour after Hour", which your client manufactures, are taxable under Section 186 of the Tax Code. cd In reply, I have the honor to inform you that inasmuch as the Actg. Administrator of the Food and Drug Administration has certified that the deodorant creams abovementioned contain ingredients which act as medicant, inhibiting perspiration thru its astringent action, and it appearing that the said products are being used not for the purpose of enhancing ones appearance but to stop perspiration and prevent a disagreeable or repugnant odor, it is believed that the products are not toilet articles within the purview of Section 184 of the Tax Code. In view, thereof, our previous rulings holding that the body deodorant are subject to the tax imposed by Section 186 are hereby confirmed. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5