Deficiency Firearms Fees

March 13, 1959 BIR RULING NO. 133-59 The Regional Director B.I.R. Regional District No. 3 Manila S i r : There is returned herewith the entire records of the case of Mr. Jose Co Tek involving the firearms tax. cdta From the promulgation on November 26, 1955 of General Circular No. V-199, bona fide members of duly organized gun clubs were no longer liable for deficiency firearms fees incurred prior thereto by virtue of the operation of General Circular No. V-148. Nevertheless, the deficiency fees corresponding to the period prior to the promulgation of General Circular No. V-199 are not refundable, but those corresponding to subsequent periods should be refunded. It is stated in this connection that the firearms fees are not based on the calendar year period but on the anniversary period of the firearms license. The amount refundable is, therefore, P15.00 which corresponds to the anniversary period December 8, 1955 to December 8, 1956. This is the case because the fee for the anniversary period December 8, 1955-December 8, 1956 was payable on December 8, 1955 which was after the promulgation of General Circular No. V-199. cdti Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue