"Johnson's Baby Cologne" Not Considered as Toilet Preparations
BIR Ruling No. 433-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 11, 1959
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September 11, 1959 BIR RULING NO. 433-59 Mr. Thomas J. Rogers, Jr. Managing-Director Johnson & Johnson ( Philippines), Inc. 166-16th Street, Port Area M a n i l a S i r : In reply to your letter of the 10th instant, I have the honor to inform you that "Johnson's Baby Cologne" is not considered toilet preparations within the provisions of Section 184(c) of the National Internal Revenue Code, and, therefore, is subject to only 7% sales tax, pursuant to section 186 of the same Code. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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