BIR Ruling No. 434-61
BIR Ruling No. 434-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 8, 1961
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December 8, 1961 BIR RULING NO. 434-61 Reference is made to your letter . . . , requesting exemption from the payment of annual license fees on your pistol, Colt, Cal. 38, and shotgun, Remington, 12 ga. for the reason that you are the incumbent major of your municipality. In answer thereto, I have the honor to inform you that if your firearms are held under regular licenses, you are liable to the corresponding fees. However, if you are holding the firearms under special permits issued under the provisions of Section 881 of the Revised Administrative Code, you are exempt from the firearms tax. LibLex
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