BIR Ruling No. 083-62

July 11, 1962 BIR RULING NO. 083-62 Messrs. Stewart, Cunanan & Co. Certified Public Accountants P.O. Box 2288 M a n i l a Gentlemen : In answer to your letter requesting opinion of this Office whether or not an antiseptic previously classified by the Bureau of Health as a medicinal preparation, the chief ingredient of which is alcohol purchased locally, will be subject to the 7% sales tax is either of the terms "antiseptic mouthwash" or "ordinary mouthwash" is included in the label thereof, I have the honor to inform you that, if as represented, the specific tax on the chief ingredient (alcohol) has been previously paid, no further tax is collectible on said article, pursuant to Section 127 of the Tax Code, as amended, irrespective of whether or not the terms "antiseptic mouthwash" or "ordinary mouthwash" is included on the labels thereof. cdll Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue