BIR Ruling No. 003-63
BIR Ruling No. 003-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 18, 1963
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January 18, 1963 BIR RULING NO. 003-63 The Muller & Phipps (Manila) Ltd. P. O. Box 950, Manila Gentlemen : In answer to your letter dated November 13, 1962, I have the honor to inform you that the following articles: cdpr 1. Plastic Bob Pins 2. Rubber-Tip Bob Pins 3 Rubber-Tip Bob Pins in plastic boxes 4. Bobby Grip (bob pins) gold or silver finish 5. Stainless Steel Curl Clips 6. Hems Permanent Wave Bob Pins 7. Pin Curl Clips (lightweight aluminum) 8. Kiddie Barrettes (Plastic) 9. Neverslip Huggis Barrettes (brass placed and lacquired) 10. Bandeau Comb 11. 'Beehive' Foundation (or soft, light Polyethylene) 12. Hair Net (silk or nylon) 13. Fingernail Brush 14. Combrush which you allegedly are contemplating to import are subject to 7% advance sales tax, pursuant to Section 186, in relation to Section 183(b) of the Tax Code. B.I.R. Ruling dated October 24, 1956, holding that hair nets are beauty parlor equipment or accessories and, therefore, subject to 50% sales tax, is hereby revoked. prcd Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on January 18, 1963. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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