BIR Ruling No. 162-83

October 15, 1983 BIR RULING NO. 162-83 Gentlemen : This refers to your letter dated September 28, 1982 requesting information as to what tax you are liable on the manufacture of deodorant products like, Old Spice Stick Deodorant, Old Spice Lime Deodorant, Musk for Men Stick Deodorant, Herbal Stick Deodorant and Blue Stratos Stick Deodorant. It is represented that each of the abovementioned products contains 66.52% alcohol, and that they also contain Irgasan, an ingredient which checks odor. In reply, please be informed that medicinal preparation, flavoring extracts, and all other preparations, except toilet preparations, of which, excluding water, distilled spirits from the chief ingredients are subject to the same tax as such ingredients (Sec. 158, Tax Code). Accordingly, since the aforesaid products are deodorant which fall under other preparations and contained alcohol as chief ingredient, they are subject to specific tax as distilled spirits pursuant to said Section 138 of the Tax Code. However, since the specific tax on the alcohol used as chief ingredient in the manufacture of the aforesaid products has already been paid, no further specific tax is due and payable on the said products. Furthermore, no further percentage tax is due and payable thereon. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue