Internal Revenue Case of the Almacas Protective Police Agency

July 29, 1959 BIR RULING NO. 362-59 1st Indorsement Respectfully returned to the Regional Director, B.I.R. Regional District No. 3, Manila, the within papers relative to the pending internal revenue case of the Almacas Protective Police Agency, 538 Alvarado St., Binondo, Manila, with the information that the aforementioned entity cannot avail itself of the benefits of Section 292 of the Tax Code as implemented by General Circular No. V-199. Mere nominal membership to a duly organized gun club shall not entitle the member to the reduced fees prescribed by law. Accordingly, firearms licenses claiming the benefits of the reduced fees by reason of their membership to a duly organized gun club are required to present not only their membership cards but also a certification from the gun club concerned that they are active members thereof. Gun club members who fail to comply with these requirements will not be extended the benefits of the reduced fees. Entities cannot be active members of a gun club. In contemplation of law, therefore, " bona fide and active members" refers to individuals and not to juridical persons. Accordingly, mere membership of an entity in a duly accredited gun club, instead of individual membership of its force, will not necessarily entitle the said entity to the reduced rates provided for in the aforesaid section of the Tax Code. cdll (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue