Shaving Cream Not Considered as Toilet Preparation, Hence Subject to 7% Advance Sales Tax
BIR Ruling No. 006-67 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 10, 1967
Full text
January 10, 1967 BIR RULING NO. 006-67 The Colgate-Palmolive Philippines, Inc. P.O. Box 2700 M a n i l a Attention : Mr . P . H . Dizon Purchasing Supervisor Gentlemen : This refers to your letter dated October 24, 1966 requesting information as to the rate of advance sales tax due on your importation of Palmolive Rapid Shave Cream. In reply, I have the honor to inform you that shaving cream is not considered a toilet preparation under Section 184(c) of the Tax Code and, therefore, the same is subject to 7% advance sales tax based on the total landed cost thereof, plus 25% mark-up, pursuant to Section 183(b), relation to Section 186, both of the Tax Code. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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