BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 9, 1972
Full text
March 9, 1972 Bristol-Myers (Manila) Inc. P.O. Box 600 Makati Commercial Center Makati, Rizal Attention: Mr . F . R . de Luzuriaga Marketing Manager Gentlemen : This refers to your letter dated February 9, 1972 requesting that your product, Mum Discreet Feminine Hygiene Deodorant be subjected to the 7% sales tax. In reply, I have the honor to inform you that it appearing that your aforesaid product is intended to eliminate odor caused by bacteria in the female vaginal area, the same is subject to the 7% sales tax prescribed by Section 186 of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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