BIR Ruling No. 027-80

August 25, 1980 BIR RULING NO. 027-80 199-a 000-00 27-80 Messrs. Siguion Reyna, Montecillo & Ongsiako Law Offices P.O. Box 760 M a n i l a Attention : Mr . M . G . Montecillo Gentlemen: This refers to your letters dated June 2 and September 10, 1980 requesting, in behalf of your client, Bristol Laboratories (Phil.) Inc., a ruling on whether or not the product VITALIS Liquid is subject to the 50% or 10% sales tax. It is represented that VITALIS Liquid is a special hair oil preparation to prevent dryness of the hair, to make the hair healthier, handsome and stay neatly in place; and that it contains ucons oily materials, alcohol, water and others. In reply, please be informed that among the articles removed by P.D. No. 1358 from the coverage of Section 194(b) of the National Internal Revenue Code, are hair oils and pomades. Such being the case, and considering that in the laboratory analysis conducted by this Office, it was ascertained that the Vitalis Liquid product of your aforesaid client is a hair oil, the same is subject to the 10% sales tax prescribed in Section 199 of the National Internal Revenue Code, as amended. cdta Very truly yours, ROMULO M. VILLA Acting Commissioner