Requirement of Personal Firearms License
BIR Ruling No. 625-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1958
Full text
October 15, 1958 BIR RULING NO. 625-58 Mr. Ramon A. Dichoso Bacon, Sorsogon S i r : With reference to your letter dated July 8, 1958, I have the honor to inform you that a personal firearms license is required for the possession by an individual of a .22 caliber rifle, shotgun or pistol. cdt A .22 caliber rifle or pistol hold on license is exempt from the firearms license fees. A shotgun held on license is, however, subject to an initial fee of P15.00 and an annual fee of P10.00, pursuant to Section 292 of the Tax Code. A hunting permit is required only from those who desire to engage in hunting. However, as a sales representative, you are subject to the tax imposed on commercial brokers. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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