BIR Ruling No. 068-63

October 1, 1963 BIR RULING NO. 068-63 2nd Indorsement Returned to the Regional Director, BIR Regional District No. 2, San Fernando, Pampanga, the within papers bearing on the tax case of Republic Gun Store (San Fernando Branch). With the information that branch stores of dealers in firearms and ammunitions are not subject to the license fees required under Section 291 of the Tax Code. However, the firearms and ammunitions sold in the branch stores should be taken into account in determining the amount of license fees to be paid by the main store. cdti The main office of store should, however, be provided with a C-14 privilege tax receipt and each branch office or store should likewise secure a C-14 privilege tax receipt. (Field Circular No. V-17). Be guided accordingly. cdt (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue