Tax Rate on the Manufacture of Hair Shampoo
BIR Ruling No. 650-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 22, 1959
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December 22, 1959 BIR RULING NO. 650-59 Mr. Ciriaco B. Mendoza President, CBM Products, Inc. Yakal St., Makati, Rizal S i r : In reply to your letter dated December 3, 1959, I have the honor to inform you that hair shampoo, if manufactured as a toilet preparation, is subject to 50% sales tax as prescribed by Section 184 of the Tax Code. However, if the liquid hair shampoo is intended solely for cleansing purposes and contain more than 5% saponaceous matter, it is subject to the 7% sales tax, pursuant to Section 186 of the Tax Code. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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