BIR Ruling No. 148-82
BIR Ruling No. 148-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 23, 1982
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April 23, 1982 BIR RULING NO. 148-82 194-b 027-80 148-82 Guerrero and Torres Attorneys-At-Law P.O. Box 327 MGG Makati, Metro Manila Attention: Atty . Luis Ma . Guerrero Gentlemen : This refers to your letter dated September 14, 1981 requesting, in behalf of your client, HELENE CURTIS INTERNATIONAL, confirmation that "SUAVE HAIR OIL", one of the products of your said client, is subject only to the 10% sales tax imposed under Section 199(a) of the Tax Code. You have represented that "Suave Hair Oil", being manufactured in the Philippines by Muller and Phipps Manufacturing Corporation under License from Helene Curtis International, is a special hair oil preparation; that said product prevents dryness and makes the hair look healthier and stay neatly in place; that it is used for day to day grooming; that it contains mineral oils and deionized water, among others; and that it is certified to as hair oil by the National Institute and Science Technology. In reply, please be informed that based on the laboratory analysis conducted by this Office, said product is confirmed to be hair oil. Accordingly, and since hair oil has been removed from the coverage of Section 194(b) of the Tax Code by P.D. No. 1358, said product is subject to the 10% sales tax under Section 199(a) of the same Code. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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