BIR Ruling No. 368-61
BIR Ruling No. 368-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 20, 1961
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September 20, 1961 BIR RULING NO. 368-61 Mr. Luis R. Lauder City Treasurer Iligan City S i r : Reference is made to your letter dated August 29, 1961, concerning a pistol, Colt Cal. 38 bearing Serial No. 68747, issued to Mr. Cipriano P. Canoy under License No. 89225, which was allegedly lost and later on recovered. You are asking whether the license fees for the period of loss should still be paid. In reply thereto, I have the honor to inform you that the firearms tax is imposed not on the firearm itself but on the right to possess the same evidence by the firearms license. As the license has not been revoked, even during the period of loss, it is obvious that firearms license fee for that period should still be paid by Mr. Canoy. LibLex Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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