10% Sales Tax on the Importation of Dental (medical) Instruments Consisting of Disposable Dental Needles, Ondodontic Syringes, and Saliva Ejectors
BIR Ruling No. 047-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 16, 1987
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February 16, 1987 BIR RULING NO. 047-87 163 (2) (h) 000-00 047-87 Gentlemen : This refers to your letter dated May 22, 1986 requesting for a ruling whether your importation of dental (medical) instruments consisting of disposable dental needles, endodontic syringes, and saliva ejectors are subject to the 10% sales tax. aisadc In reply, please be informed that disposable dental needles and endodontic syringes, articles primarily intended for the administration of medicine, are subject to the 10% sales tax under Section 163(2)(h) of the Tax Code as amended by Executive Order No. 36. However, saliva ejectors are subject to the 20% sales tax prescribed by Section 163(4) of the same code. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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