Rate of Advance Sales Tax Applicable to Imported Sodium Lauryl Sulfate

November 8, 1985 BIR RULING NO. 199-85 199 (a) 000-00 199-85 Gentlemen : This refers to your letter dated June 4, 1984 requesting information as to the rate of advance sales tax applicable to your imported Sodium Lauryl Sulfate (Maprofix LES 60c). In reply, please be informed that according to our laboratory report, said importation is a detergent, wetting agent in which the organic base is a fatty alcohol prepared from coconut oil used in the manufacture of shampoo to prevent dryness of hair; and said shampoo contains more than 5% saponaceous matter. Accordingly, the same is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 193(b), in relation to Section 199(a), both of the Tax Code, as amended by Executive Order No. 883. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner