Tax Imposed on Imported Air Rifles
BIR Ruling No. 416-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 4, 1959
Full text
September 4, 1959 BIR RULING NO. 416-59 Eastern Brokerage Co., Inc. Uy Yet Bldg., 163 Dasmarias M a n i l a Gentlemen : With reference to your letter dated August 28, 1959, I have the honor to inform you that air rifles may either be considered as firearms or as toys, in accordance with section 877 of the Administrative Code. Such being the case, imported air rifles will necessarily have to be subjected to 30% advance sales tax because this rate is applicable whether they will be classified as firearms or as toys. (Section 185(h) and (r), Tax Code). LLphil In the light of the foregoing, Crosman powerlet CO 2 gas cartridges, accessories of Crosman air rifles, are subject to 30% advance sales tax, pursuant to the last paragraph of section 185 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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