BIR Ruling No. 371-61
BIR Ruling No. 371-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 29, 1961
Full text
September 29, 1961 BIR RULING NO. 371-61 Mr. Jose M. de Borja Tancho Laboratories P. O. Box 1281 Manila S i r : Reference is made to your letter dated September 14, 1961, requesting that your product, Tancho Tique, be classified as an ordinary article subject to 7 sales tax under Section 186 of the Tax Code. In reply thereto, I have the honor to inform you that, it appearing from the certificates of the National Institute of Science and Technology and the Public Health Research Laboratories, Department of Health, Manila, that Tancho Tique is a medicated pomade and considered a medical or pharmaceutical preparation, your request is hereby granted. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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