BIR Ruling

February 1, 1967 Mr. O. C. Buan Finance Department Boie Incorporated P. O. Box 299 Manila S i r : This refers to your letter dated January 25, 1967 requesting information whether Revenue Regulations No. V-42, promulgated on July 11, 1955 is still in force. In reply, I have the honor to inform you that Revenue Regulations No. V-42 is still in force except Section 3 thereof which has already been superseded by Republic Act No. 1608 which took effect on August 24, 1956. Before Republic Act No. 1608, toilet preparations of which, excluding water, distilled spirits from the Chief ingredient, were subject to tax as such ingredient under Section 127 of the Tax Code. Now, toilet preparations regardless of the quantity of their alcohol contents are subject to the 50% sales tax under Section 184(c) of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue