Taxability of National Health Giver Apparatus

October 31, 1967 BIR RULING NO. 042-67 The General Manager NC Associates, Inc. Rm. 605 Enterprise Bldg. Rosario St., Manila S i r : This refers to your letter dated September 18, 1967 requesting information as to the rate of sales tax due on imported National Health Giver apparatus. In the catalogue submitted, it appears that National Health Giver is an electrical appliance designed to provide the body with Negative Ions necessary in the digestive tract and in the process of other organs during the formation of perfect replacement cells from fully processed elements; and that if this process is retained within the body, aging is retarded. In short, it is used for medical therapy. Under the foregoing circumstances, this Office believes and so holds that imported National Health Giver apparatus is subject to only 7% advance sales tax based on the landed cost thereof, plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. prcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue