BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 30, 1972
Full text
August 30, 1972 Mr. Franklin R. de Luzuriaga Marketing Manager Briston-Myers (Manila) Inc. Shaw Boulevard and Mabini St. Mandaluyong, Rizal S i r : This refers to your letter dated August 25, 1972 requesting that your product, Mum 21 Deodorant Aerosol Spray be subjected to the 7% sales tax as a medicated preparation. In reply, I have the honor to inform you that it appearing in the certification of the Administrator Food and Drug Administration dated September 13, 1971 that the formulation of the aforesaid product is a medicated formulation and in line with our ruling dated June 1, 1972 holding that your Mum with M-3 cream and Mum Rollette products are subject to the 7% sales tax, the aforesaid Mum 21 Deodorant Aerosol Spray is also subject to the 7% sales tax prescribed in Section 186 of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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