BIR Ruling No. 298-82

November 23, 1982 BIR RULING NO. 298-82 201 000-78 298-82 Siguion Reyna, Montecillo & Ongsiako Law Offices C. C. P. O. Box 760, Makati Attention: Mr . M . G . Montecillo Gentlemen : This refers to your letter dated October 1, 1982 requesting a ruling for and in behalf of your client, Bristol Laboratories (Philippines), Inc., on the rate of tax applicable on the following imported parts or accessories of locally manufactured medicines and milk products which are subject to the 5% sales tax under Section 201 of the tax Code: cdt Parts/Accessories Uses 1. Bottles, round flint/round container of manufactured amber products 2. Caps caps of bottles 3. Liner used as lining materials in the cap to ensure complete scale between the edge of the mouth of the bottle and the cap 4. Aluminum Seal serves the purpose of a cap for vials in injection products 5. Wrapped Dropper Assembly Included in the packaging of materials for measuring the required dose and dispensing drops products for infants 6. Plastic Pipettes a component of wrapped dropper assembly 7. Wrapped Droppers same as wrapped dropper assembly 8. Vials container of manufactured products for injections 9. Stopper Grey Butyl a rubber stopper to seal the vials containing injectable products 10. Stoppers same use as Grey Butyl Stopper 11. Gelatin capsules Gelatin capsules is used as a mint dosage vehicle or container for pharmaceutical or other proprietary medicines in the for of powder, pellets, granules or a combination of these and other ingredients for the proper administration of the finished manufactured products 12. Ampules a small glass container used to contain and seal a single dose of injectable medicines. In reply, please be informed that if the abovenamed imported bottles, caps, liner, aluminum seal, wrapped dropper assembly, plastic pipettes, wrapped droppers, vials, stopper grey butyl, stoppers, gelatin capsules and ampules are parts or accessories of locally manufactured medicines and milk products, and not for multiple uses, the same are subject to the same rate of tax, i.e., the 5% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 193(b), in relation to Section 201, both of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner