Mikado Tique is Considered a Medicinal Preparation, Hence Subject Only to 7% Sales Tax

October 21, 1966 BIR RULING NO. 044-66 Guilcon Manila 453-481 Blumentritt Ext. Mandaluyong, Rizal Gentlemen : This refers to your letter requesting the reconsideration of BIR Ruling No. 66-028 holding your product Mikado Tique subject to 50% sales tax and the reinstitution of B.I.R. Ruling No. 66-044 holding it subject to only 7% sales tax as medicinal preparation. In reply, I have the honor to inform you that it having been indubitably established by the certification of the Food and Drug Administration, Department of Health, that Mikado Tique is a medicinal preparation which will relieve and prevent, dry, itchy scalp, and dandruff, and in line with B.I.R Ruling No. 66-033, it is the honest opinion of this Office as it hereby holds that Mikado Tique is subject to only 7% sales tax. aisadc This supersedes BIR Ruling No. 66-044. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue This is to certify that the above ruling was duly signed by the Commissioner of Internal Revenue on October 21, 1966. PRISCILLA R. GONZALES Asst. Revenue Operations Head (Legal)