BIR Ruling No. 224-82

July 30, 1982 BIR RULING NO. 224-82 199-a 208-82 224-82 Summerville Gen. Merchandising 902 Instruction corner Espaa Sts. 4th Floor Sampaloc, Manila Attention: Mr . Ang Tian Chay President Gentlemen : This refers to your letter dated July 20, 1982 requesting a ruling on the rate of tax to be imposed on the following imported articles, viz: cdt 1. SAN ING Medicated Cream 2. SAN ING Pearl Cream 3. SAN ING Medicated Cream (Oval) It appears that the aforesaid products are imported from Shun Yih Chemistry Factory, Taiwan; that the Food and Drug Administration, in its certification dated July 26, 1982 has officially registered the aforenamed products, to wit: Name Drug Registration Sulfur Cetyl Alc. 1. SAN ING Medicated Cream DR-X6267-78-5 2% 5% 2. SAN ING Pearl Cream DR-X6268-78-5 2% 5% 3. SAN ING Medicated Cream (Oval) DR-X6268-79-5 2% None that based on the presence of Sulfur on the preparation, the said Office considered the aforenamed products as medicament for the cure of acne and pimples. In reply, please be advised that on the basis of the foregoing and our appreciation of the documents and samples submitted, the aforesaid SAN ING Medicated Cream, SAN ING Pearl Cream and SAN ING Medicated Cream (Oval) imported pharmaceutical products are subject to 10% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 193(6), in relation to Section 199(a), both of the Tax Code, as amended. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner