BIR Ruling No. 223-83
BIR Ruling No. 223-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1983
Full text
December 8, 1983 BIR RULING NO. 223-83 Gentlemen : This refers to your letter dated November 8, 1982 requesting a ruling as to the rate of sale tax applicable on your sale of permanent waving lotions. In reply, please be informed that in the laboratory analysis conducted by this Office it was ascertained that the aforesaid products are preparations applied to the hair to alter the shape of the hair into the desired configurations. They are, therefore, intended to beautify and improve the hair; hence considered as cosmetic products. Consequently, sales of said lotions are subject to the 50% sales tax under Section 194(b) of the Tax Code of 1977, as amended. cdt Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.