BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 17, 1975
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September 17, 1975 Messrs. A. R. Martinez & Associates Certified Public Accountants 205 El Hogar Filipino Bldg. Manila Attention: Mr . A . R . Martinez Gentlemen : This refers to your letter dated September 16, 1975 requesting that the "Cloud Nine Hand & Body Lotion" product of your client, Rhea Pharmaceutical Corporation, be subjected to the 7% sales tax under Section 186 of the Tax Code, as a medicated preparation. cdta In reply, I have the honor to inform you that this Office has consistently ruled that body deodorants are subject to the 7% sales tax. Moreover, it appearing in the certification issued by the Food and Drug Administration, dated February 19, 1975 that the aforesaid product is medicated due to the presence of Irgasan DP-300, a bactericide (bacteria killing), it is the opinion of this Office, as it hereby holds that the aforesaid product of your client is subject to the 7% sales tax prescribed in Section 186 of the Tax Code, as a deodorant and medicated preparation. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN 1182-568-4
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