Tax Imposed on the Article Denominated as "B Moon"

January 6, 1959 BIR RULING NO. 013-59 Hing Wah Pharmaceutical Laboratory 693 Asuncion St., Manila Gentlemen : In reply to your letter dated December 22, 1958, I have the honor to inform you that the article denominated "B Moon" and referred to as medicinal cream, sample of which was submitted, is clearly a facial beauty cream, classified as toilet preparation under Section 184 (b) of the Tax Code. It is, therefore, subject to the 50% sale tax prescribed is said section of the said Code. The letter of the Chief, Drug and Cosmetic Inspection, Bureau of Health, does not constitute a certificate as to the medicinal character of the article. It merely states that the article is not adulterated nor misbranded, meaning to say, that its formula, as advertises, is authentic. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue