Animal or Veterinary Medicine Also Subject to the 10% Sales Tax

April 22, 1986 BIR RULING NO. 047-86 165 (A) (3) (g) 000-00 047-86 Gentlemen : This refers to your letter dated March 31, 1986 requesting a ruling as to whether the term medicine under Section 165(A) (3)(g) of the Tax Code as amended by P.D. No. 2031 encompasses all kinds of medicine particularly veterinary medicine. In reply, please be informed that Section 165(A)(3)(g) of the Tax Code as amended by P.D. No. 2031 mentions medicine as one of the articles classified as essential articles subject to the 10% sales tax. The term "medicine" is defined as a substance or preparation such as a drug, used in treating disease, healing, relieving pain, etc. (Webster's Third New International Dictionary & Webster's New World Dictionary) Under the Federal Food, Drug and Cosmetic Act, "drug" is defined as an article intended for use in diagnosis, cure, mitigation, treatment, or prevention of disease in man or other animals . U.S. v. 3 Cartons More or Less No. 26 Formula GM etc. D.C. Cal., 132 F. Supp. 569, 573 (134 Words and Phrases). Moreover, it is a well known maxim in statutory construction that where the law does not distinguish, we should not distinguish. (Robles vs. Zambales Chromite Mining Co., G.R. No L- 12560, Sept. 30, 1958 cited in Statutory Construction by Ruperto G. Martin, 6th ed.) Accordingly, animal or veterinary medicine is also subject to the 10% sales tax prescribed by Section 165(A)(3)(g) of the Tax Code as amended by P.D. No. 2031. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner