BIR Ruling [DA-061-98]

February 20, 1998 BIR RULING [DA-061-98] Mr. Manuel J. Cabrera 9 Dahlia St., Pembo, Ft. Bonifacio Makati City S i r : This refers to your letter dated January 22, 1998 which you have jointly signed with Wilson K. Mangubat and was in turn referred to this Office by Special Assistant Mr. Corazon R. Camallo, Office of the Secretary of Finance, bearing on your request for a favorable recommendation to the Chairman, Commission on Elections (COMELEC) to issue a permit to carry firearms outside residence or place of business. It appears that the two of you have filed a Confidential Information with this Office denouncing YCB Corporation for alleged tax fraud; that as witnesses against YCB, your lives are in danger because the ranking officers of YCB Corporation are personally known to you to be violent people; hence, the instant request that will enable the two of you to carry firearms as a means of securing yourselves from bodily harm. In reply, there is quoted hereunder the pertinent provisions of Section 6, Resolution No. 2958 of the Commission on Elections promulgated on December 23, 1997, regarding the procedure for exemption to carry firearms, viz: "SEC. 6. Procedure for exemption . Any person seeking (a) authority to carry firearms outside his residence or place of business under the Omnibus Election Code; or (b) exemption from the prohibition on bearing, carrying or transporting firearms under Republic Act No. 7166 shall file with the Committee a written request for exemption in three (3) copies, stating his full name and exact place of residence and/or business, official receipt number of payment of firearms tax, and such other data as may be required by the Commission. "The Committee shall process the application in accordance with the policies herein set forth. After processing the application the Committee shall either deny or approve the application. If approved the committee shall issue a written authority in three (3) copies to be distributed as follows: the original, to the applicant; the second copy, to the Commission on Elections; and the third copy, to be retained by the Committee. "The decision of the Committee shall be final." From the foregoing, it is clear that a recommendation from this Office is unnecessary in securing a permit from the Comelec to carry firearms. All that you have to do is to follow the aforequoted procedure and file your written request with the Committee on Firearms and Security Personnel of the Comelec which shall determine whether or not you fall within the exception as provided for in Section 3 of said Resolution No. 2958. cdta Please be guided accordingly. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)