BIR Ruling

November 8, 1967 Metro Laboratories, Incorporated Buendia Extension Makati, Rizal Attention: Mr . S . Anthony Brodett Gentlemen : In reply to your letter dated October 4, 1967, I have the honor to inform you that imported Opal Jars & Glass Bottles and Glazed Jars of the samples submitted by you which are intended to be used as containers of your manufactured medicinal preparations are subject to 7% advance sales tax based on the landed cost thereof, plus 25% mark-up, pursuant to Section 183(b), in relation to Section 186, both of the Tax Code. However, in the event that the same articles are used as containers of toilet preparations which are subject to 50% tax under Section 184(c) of the Tax Code, the cost of such containers cannot be deducted in determining the sales tax due on your sales of such toilet preparations. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue