Tax Imposed on the Shipment of Air Pistols and Pellets
BIR Ruling No. 044-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 24, 1958
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January 24, 1958 BIR RULING NO. 044-58 F. Z. Ledda & Co., Inc. 714 Raon Street Manila Gentlemen : In reply to your letter dated January 22, 1958, I have the honor to inform you that your shipment of air pistols and pellets of the sample submitted by you is subject only to 7% advance sales tax, such air pistols not being considered firearms within the purview of Section 290 of the Tax Code. Accordingly, you may secure the release of the aforesaid shipment upon the payment of only 7% advance sales tax. cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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