Sale of the Hair Dressing Compound
BIR Ruling No. 039-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 10, 1960
Full text
February 10, 1960 BIR RULING NO. 039-60 Shanghai Cosmetic Laboratory 18 University Avenue Malabon, Rizal Gentlemen : In your letter dated February 8, 1960, you inquired whether or not you are subject to the sales tax under the circumstances stated by you in this wise: "We import chemical organic compound (hair dressing) in bulk on which we pay the 50% advance sales tax under sections 183(B) and 184 of the National Internal Revenue Code. We re-pack these chemical compound in bulk into small containers for the purpose of re-sale." In the light of the above-quoted statements, your sale of the hair dressing compound is not subject to the sales tax provided that you do not add to or subtract from said compound any element or material in preparing it for sale. It is understood, however, that if, upon investigation, the facts are not as stated by you, this Office may alter or modify this ruling accordingly. cdt Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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