Tax Imposed on the Importation of Barbasol

November 15, 1960 BIR RULING NO. 506-60 The Mercury Drug Co., Inc. P. O. Box 1847, Manila Gentlemen : Reference is made to your letter of the 24th ultimo, stating that the amount of P7,637.00 as 50% advance sales tax on Barbasol imported by you from the United states had been collected by the Bureau of Customs. You now request that said importation be considered as an ordinary article subject to the tax at the rate of 7% only. In answer thereto, I have the honor to inform you that, if as appears from the documents submitted with your letter Barbasol is a shaving cream, the same should have been subject to 7% advance sales tax. However, whatever excess payment you have made cannot be refunded or credited to you unless a written claim for refund or credit is filed with this Office within two (2) years from the date of such payment. In this connection, we notice from the computation submitted by you of the amount you paid to the Bureau of Customs that the aforementioned amount of P7,637.00 represents not only the advance sales tax but also customs duty, special import tax and wharfage. Please be informed, however, that of these mentioned the only tax which was collected by the Commissioner of Customs in his capacity as deputy of the Commissioner of Internal Revenue is the advance sales tax. Accordingly, should you have any desire to clear up the matter regarding customs duty and other charges, the same should be taken up with the Bureau of Customs. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue