Tax Rate of Johnson's Baby Oil and Baby Shampoo
BIR Ruling No. 366-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 10, 1959
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August 10, 1959 BIR RULING NO. 366-59 Ozaeta, Gibbs & Ozaeta Attorneys-at-Law Magsaysay Building 520 San Luis St., Manila Attention : Atty . Marcelo N . Fernando Gentlemen : In reply to your letter of the 7th instant, I have the honor to inform you that Johnson's Baby Oil and Johnson's Baby Shampoo are not considered toilet preparations within the provisions of section 184 (C) of the Tax Code, and, therefore, are subject to only 7% advance sales tax, pursuant to section 186 of the same Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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