BIR Ruling No. 086-83

May 16, 1983 BIR RULING NO. 086-83 S i r : This refers to your letter dated February 17, 1983 requesting a ruling as to the applicable rate of advance sales tax on the importation of mouth spray product with a brand name "CEDEL". In reply, please be informed that in the laboratory analysis conducted by this Office, it was ascertained that the aforesaid product is a mouth freshener, an astringent and/or mouth-wash preparation. Accordingly, and since mouth washes are excepted from the coverage of Section 194(b) of the Tax Code, said mouth spray is subject to the 10% advance sales tax based on the landed cost, plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199(a), both of the Tax Code of 1977, as amended. cdtech Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner Bureau of Internal Revenue