BIR Ruling No. 044-64

June 18, 1964 BIR RULING NO. 044-64 The General Manager Guilcon, Manila F. Blumentritt Street Extension Mandaluyong, Rizal S i r : This is with reference to your request for reconsideration of BIR No. 63-0069 holding that your product-Mikado tique, medicated tique, and medicated botanical tique are subject to 50% tax under Section 184(c) of the Tax Code. You invoke as basis for your request the certifications of the Chief, Division of Food and Drug Testing, Bureau of Research and Laboratories, and the Chief, Scientist and Head, Tests and Standards Laboratories, Institute of Science and Technology, to the effect that the products in question are medicated preparations and can be considered as medicinal or pharmaceutical preparations. You also invoke BIR Ruling No. 371, September 29, 1961 holding that Tancho Tique, a product similar to yours which was certified to as a medicated product which can be considered as a medicinal or pharmaceutical preparation by the Institute of Science and Technology and the Public Health Research Laboratories, Department of Health, Manila subject to only 7% sales tax. In reply, I have the honor to inform you that, in view of the certification of the proper departments of the Government that your products in question are medicinal preparations and in line with BIR Ruling No. 371, series of 1961, this Office believes as it hereby holds that your products-Mikado tique, medicated tique, and medicated botanical tique are subject to only 7% sales tax. This supersedes BIR Ruling No. 63-0069 dated October 1, 1963. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue