BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 26, 1969
Full text
August 26, 1969 Uy Su Bin & Co., Inc. Uy Su Bin Bldg. 529-533 Rosario St. Manila Gentlemen : This refers to your letter dated August 25, 1969 requesting information as to the rate of advance sales tax due on your shipment of air rifles. In reply, I have the honor to inform you air rifles (unless coming under the regulations of the Chief of Constabulary) do not come within the term "firearms" as the same is defined in Section 290 of the Tax Code. Accordingly your importation of rifles is subject to the 7% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code, it having been represented that the air rifles in question use mere pellets for ammunition and that they are not licensed by the Philippine Constabulary. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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