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BIR Ruling No. 069-63

BIR Ruling No. 069-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 1, 1963

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October 1, 1963 BIR RULING NO. 069-63 The Manager Guilcon Laboratories F. Blumentritt St. Ext. Mandaluyong, Rizal S i r : In answer to your letter dated April 10, 1963, I have the honor to inform you that your products Mikado Tique (pomade), medicated tique (liquified hair cream) and medicated botanical tique being used or applied or intended to be used or applied to beautify and improve the hair and one of those enumerated in Section 184(c) of the Tax Code, are subject to 50% sales tax. This revokes any previous rulings inconsistent herewith. cdll Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue

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