Tax Imposed on Johnson's Baby Cologne

March 30, 1981 BIR RULING NO. 059-81 138-00 000-00 059-81 Law Office of A.M. Sison Jr. and Associates 6th Floor, Rufino Building 6784 Ayala Avenue Makati, Metro Manila Gentlemen : In connection with your request for determination of the tax to be imposed on Johnson's Baby Cologne, a product of your client, Johnson & Johnson (Phils.), Inc., I have the honor to inform you that said product falls under the term "other preparations" as determined by the U.P. Chemistry Department. Accordingly, and as the chief ingredient of the preparation is alcohol, a distilled spirit, the aforesaid product is subject to specific tax as such distilled spirit pursuant to Section 138 of the Tax Code. However, since the specific tax on the alcohol used as chief ingredient in the manufacture of Johnson's Baby Cologne has already been paid, no further specific tax is due and payable on the said product. Furthermore, no further percentage tax is due and payable on the same product. This ruling applies only to the Johnson's Baby Cologne being manufactured by your client. Allegedly similar products manufactured by others shall be subjected to the same analysis to determine if this ruling is applicable to said products. Very truly yours, RUBEN B. ANCHETA Acting Commissioner