Firearms License Fees

May 30, 1973 BIR RULING NO. 021-73 Firearms license fees . Opinion is being requested whether the -provisions of Section 292 of the Tax Code providing for the payment of the annual firearms license fees has been affected by General Orders Nos. 6 and 7 of Proclamation No. 1081 of the President of the Philippines. General Order No. 6. prohibits the keeping of any firearms without a permit and legally issued as well as the carrying of such firearms outside the residence of the duly licensed holder thereof. General Order No. 7 specifies the individuals authorized to carry firearms outside their residence under certain conditions and requires the deposit of high powered long firearms with the Philippine Constabulary. Specifically the queries are as follows: 1. Do we still enforce the collection of the firearms license fee? 2. When does the licensee begin to pay the initial and annual firearm fee? Is it on the date of issuance of the license or on the date license actually receives copies of the license issued by the Firearms and Explosives Unit, Philippine Constabulary. The first question is answered in the affirmative as regards duly licensed firearms which are of the type and caliber authorized to be kept, possessed or carried in accordance with General Order No. 7-B, dated January 17, 1973, namely, One (1) low-powered rifle caliber .22 or shotgun not heavier than 12 gauge an one (1) pistol or revolver, not higher than caliber .38, except caliber .357 millimeter magnum, caliber .22 centerfire magnum and those which are or may later be classified by the Chief of Constabulary as high-powered regardless of type, make or caliber. Consequently, with respect to all other firearms the possession of which by any private individual is prohibited, in which case, the same shall be deposited with the Philippine Constabulary as required by its regulations, the possessors thereof are not subject to the firearms license fees. The license should pay the initial and annual firearms fees on the date of the issuance of the license pursuant to Section 295 of the Tax Code.