10% VAT on the Importation of Various Product
BIR Ruling No. 199-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 5, 1988
Full text
May 5, 1988 BIR RULING NO. 199-88 101 (a) 000-00 199-88 Gentlemen : In reply to your letter dated February 23, 1988, please be informed that pursuant to Section 101 of the Tax Code, as amended by Executive Order No. 273 effective January 1, 1988, the importation of the products hereunder enumerated shall be subject to a value-added tax of 10% based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, viz: cdta 1. Vanishing Cream 2. Skin Lightener/Bleaching Lotion 3. Wrinkle Smoother/Treatment 4. Beauty Mask 5. Depilatories 6. Bath Oils 7. Perfumes 8. Toilet Waters 9. Moisturizing Cream/Lotion 10. After Shaving preparations 11. Hairsetting Lotion 12. Hair Lacquers/spray net 13. Blow-dry Lotion 14. Hair Tonic 15. Hair Perming Lotion 16. Hair strengthening 17. Hair dyes/bleaches/tints 18. Cold Waving Lotion 19. Hairdressing 20. Foundation Make-up/Face Foundation 21. Blush On/Rough/Blusher 22. Eyeshadow 23. Mascara 24. Eyeliner 25. Eyebrow Make-up 26. Lip color/Lipstick/Lip Gloss 27. Cuticle Cream 28. Nail Bleach 29. Enamel Dryer 30. Enamel Remover 31. Nail Extenders 32. Nail Strengtheners 33. Facial Powder (Loose and Pressed) In addition to the value-added tax, perfumes and toilet waters shall be subject to an excise tax of 20% based on the value of the importation used by the Bureau of Customs in determining tariff and customs duties; net of excise tax and value-added tax, pursuant to Section 126 and 150(b) of the Tax Code, as amended. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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