BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 16, 1972
Full text
December 16, 1972 Bristol-Myers (Manila) Inc. Shaw Boulevard & Mabini St. Mandaluyong, Rizal Attention: F.R. de Luzuriaga Marketing Manager Gentlemen : This refers to your letter dated September 21, 1971 requesting a ruling on the sales tax applicable to the following items: 1. Clairol Air Brash styling dryer, 2. Clairol Mist Comb, and 3. Clairol Skin Machine face brush. It is represented that the first two items as shown in the brochures submitted are hair dryers for the purpose of making the hair more manageable and easier to style, while the third item is a battery-operated automatic face brush that is used for dermatological purposes, to aid in the remedy of acne and other facial problems. In reply, I have the honor to inform you that the abovestated items are beauty parlor equipment and/or accessories and, therefore, subject to the 70% sales tax imposed in Section 184(e) of the Tax Code. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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