Kingamine 17 Under the Brand Name "Dandricide"
BIR Ruling No. 007-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
Full text
1970 BIR RULING NO. 007-70 Kingamine 17 Under the Brand Name "Dandricide" It appearing in the label of the sample submitted that "Kingamine 17" under the brand name "Dandricide" is used for positive anti-dandruff and hair care action, it is considered as a toilet preparation for external application intended to beautify and improve the hair; hence, the same is subject to the 70% sales tax imposed in Section 184(c) of the Tax Code, as amended by Republic Act No. 6110. cd
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