BIR Ruling

July 10, 1967 The Chief of Constabulary Camp Crame Quezon City S i r : I have the honor to request for tax purposes your opinion as to whether or not the gas pistols and cartridges imported by Filipino Gun Store, Inc., Covered by Central Bank Release Certificate No. 29714, are firearms and ammunition within the purview of laws administered by your office and of Section 290 of the Tax Code the provisions of which for ready reference are reproduced, viz.: LLpr " Definition of terms . As used in this chapter, the word "firearm" or "arm" includes rifles, muskets, carbines, shotguns, revolvers, pistols, and all other deadly weapons from which a bullet, ball, shot, sheel, or other missile may be discharged by means of gunpowder or other explosives. The term also includes air rifles coming under regulations of the Provost Marshall General. The barrel of any firearm shall be considered a complete firearm for all the purposes hereof. The word "ammunition" shall mean loaded shell for rifles, muskets, carbines, shotguns, revolvers, and pistols from which a bullet, ball, shot, shell or other missile may be fired by means of gunpowder or other explosives. The term also includes ammunition for air rifles mentioned elsewhere in this section. The words "explosive" and explosives" shall mean gunpowders, powder used for blasting, all forms of high explosives, blasting materials, dynamite, fuses, detonators and detonating agents, smokeless powder, and any other chemical compound or chemical mixture that contains any combustible units or other ingredients in such proportion, quantities or packing that ignition by fire, by friction, by concussion, by percussion, or by detonation of all or any part of the compound or mixture may cause such a sudden generation of highly heated gases that the resultant gaseous pressures are capable of producing destructive effects on contiguous objects or of destroying life or limb." Your early consideration of this request will be highly appreciated. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue