BIR Ruling No. 013-63

March 4, 1963 BIR RULING NO. 013-63 Mr. Jose B. Caezal Revenue Collector Macarthur, Leyte S i r : With reference to your letter dated November 8, 1962, I have the honor to inform you as follows: LLpr (a) A possessor of firearm with a temporary permit issued by the Chief of the Philippine Constabulary, pending the approval of his permanent license, is not subject to the firearms license fees prescribed in Section 292 of the Tax Code, as amended. (b) The liability of the firearm licensee for the payment of the license fee continues without any interruption notwithstanding the fact that the firearm in question was deposited or confiscated by the constabulary or other authorities for violation of the firearm laws or regulations. This is so because the licensee's privilege to possess it still subsists, unless the license is surrendered or revoked. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 4, 1963. prll (SGD.) P. F. LANDAS Revenue Operations Head (Legal)