BIR Ruling

September 16, 1970 Mrs. Elizabeth T. de Leon Proprietress, E. de Leon Gun Store Pioneer Avenue, General Santos City M a d a m : This refers to your letter dated September 15, 1970 stating that as owner of the gun store with main office as indicated above, you are required to pay the annual firearms and ammunition fees in the amounts of P1,200 and P200, respectively. You also stated that you have branch stores in Butuan City, Pagadian City, Dipolog City, Cagayan de Oro City and Malaybalay, Bukidnon but said stores are not allowed to sell and dispose of guns and ammunition unless they pay the aforesaid fees. You now request for information as to whether or not your branch stores are subject to the payment of the said fees. In reply, I have the honor to inform you that branch stores of dealers in firearms and ammunition are not subject to the payment of the license fees prescribed in Section 291 of the Tax Code. However, the firearms and ammunition sold in the branch stores should be taken into account in determining the amount of license fees to be paid by the main store. (BIR Ruling No. 146.02 dated May 17, 1940.) aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue