Amending Further the IPOPHL Revised Fee Structure of 2017 (Memorandum Circular No. 16-012, S. 2016, as Amended by Memorandum Circular No. 17-02, S. of 2017)

September 24, 1987 BIR RULING NO. 304-87 121-c 59-81 304-87 Gentlemen : This refers to your letter dated July 22, 1987 requesting ruling as to the kind of tax to be imposed on Astring-O-Sol Concentrated Mouthwash, a product of your client, Sterling Products International, Incorporated. In reply, please be informed that the aforesaid product falls under the term "other preparations" and that in the laboratory analysis conducted by this Office, it appears that the chief ingredient thereof, excluding water is ethyl alcohol, a distilled spirit. Accordingly, said product is subject to specific tax as such distilled spirit, pursuant to Section 121(c) of the Tax Code. Moreover, since the specific tax on the distilled spirit used in the manufacture of Astring-O-Sol Concentrated Mouthwash has already been paid, no further specific tax is payable on such product. Neither is the same subject to percentage tax. atdc Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner