BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 21, 1972
Full text
November 21, 1972 Atty. Jose I. Torres 209 Carriedo Street San Juan, Rizal S i r : This refers to your letters dated October 5 and 23, 1972 requesting information as to the rate of sales tax payable by your client whose main business is the manufacture of wigs using as raw materials nylon and human hair. In reply, I have the honor to inform you that wigs do not fall within the purview of beauty parlor equipment or accessories under Section 184(e) of the Tax Code. Such being the case, wigs are subject to the 7% sales tax prescribed in Section 186 of the same Code. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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