Publishing Standing Operating Procedure (SOP) No. 02 Issued by the Philippine Constabulary Governing the Renewal of Firearm Licenses Every Two (2) Years

January 24, 1984 REVENUE MEMORANDUM CIRCULAR NO. 04-84 SUBJECT : Publishing Standing Operating Procedure (SOP) No. 02 Issued by the Philippine Constabulary Governing the Renewal of Firearm Licenses Every Two (2) Years TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, hereunder are the provisions of Standing Operating Procedure No. 2, as issued by the Chief, Philippine Constabulary on December 12, 1983: "RENEWAL OF FIREARM LICENSES EVERY TWO (2) YEARS I. GENERAL : a. Purpose This SOP prescribes the procedure to be followed in the renewal of firearm licenses every two (2) years. b. Scope This SOP shall cover Regular Licenses (RL) for firearms issued to private individuals, corporations, companies and security agencies; all Special Permits (SP) issued to government officials and employees, military personnel of the AFP (active or retired) and commissioned officers in good standing of the Reserve Force of the AFP; and Certificates of Registration (CR) issued to Provincial/City/Municipal Treasurers, different Station Commanders INP, Ministries, Bureaus, government offices, government corporations and other similar government entities, for government-owned firearms. acd c. References Executive Order No. 215 dated 3 December 1965 delegating to the Chief of Constabulary the power to approve or disapprove applications to possess firearms; Section 284 of the National Internal Revenue Code specifying the license fees to be paid by holders of taxable firearms; and HPC Letter dated 19 October 1983 regarding the collection of license fees and charges. II. PROCEDURE : a. All firearm licenses in the Philippines (RL, SP, and CR) shall be renewed once every two (2) years on the birthmonth of the licenses starting on 1 January 1984. cdt b. To insure payment of firearm taxes and license fees, renewed firearm licenses will no longer be mailed direct to the owners. In Metro Manila, firearm licenses will be delivered thru the Firearms and Explosives Unit, HPC, while in the provinces delivery will be made thru the respective Provincial Commanders/Metrodiscom Commanders. c. The following are the responsibilities of the officer concerned: FIREARMS AND EXPLOSIVES UNITS 1. Shall supervise the implementation of the renewal of firearm licenses. 2. Shall furnish the Constabulary Computer Center the printed PC Form V-1 (Firearm License Renewal Form). 3. Shall send to the Provincial Commanders/Metrodiscom Commanders the renewed firearm licenses for delivery to the respective firearm licenses in their jurisdiction. CONSTABULARY COMPUTER CENTER 1. Shall be responsible for the printing of entries on PC Form No. V-1 (Firearm License Renewal Form). 2. Shall send to the Firearms & Explosives Unit all accomplished PC Form No. V-1 (renewed firearm licenses). PROVINCIAL COMMANDERS/ METRODISCOM COMMANDERS Shall deliver the renewed firearm licenses to licensees in their jurisdiction. aisa dc III. DELIVERY OF RENEWED LICENSES : a. No firearm license shall be released by the Firearms & Explosives Unit or by the Provincial Commander/Metrodiscom Commander unless the licensee has presented the Official Receipt showing that the following firearm taxes and license fees have been paid: For All Kinds of Licences (RL, SP, and CR) Firearm License Fee P20.00 (At P10.00 per annum ) For Each High Powered Rifle Held on RL Initial Tax P30.00 Annual Tax 40.00 (At P20.00 per annum ) For Each Revolver/Pistol Held on RL, except Cal. .22 Initial Tax P25.00 Annual Tax 40.00 (At P20.00 per annum ) For Each Shotgun Held on RL Initial Tax P15.00 Annual Tax 20.00 (At P10.00 per annum ) b. The Initial Tax indicated above is paid by the licensee only once upon issue of the initial firearm license, while the Annual Tax is paid yearly. However, because the renewed firearm license is good for two (2) years, the Annual Tax for the two-year validity of the license should be paid. IV. RESCISSION : SOP No. 2, HPC, dated 23 July 1973, subject: "Renewal of Firearm Licenses" is hereby rescinded. V. EFFECTIVITY : This SOP shall take effect immediately. BY COMMAND OF LIEUTENANT GENERAL RAMOS." Salient Features of SOP : 1. The SOP revises the period of renewal of firearm licenses from annual to every two (2) years . cd i 2. Considering that payment of annual firearm tax as well as the firearm license is a prerequisite to the renewal of firearm licenses, such payment will also be made every two (2) years to coincide with the date of renewal of license. All internal revenue officials, employees and others concerned are hereby enjoined to give this Revenue Memorandum Circular the widest publicity. cdt (SGD.) RUBEN B. ANCHETA Acting Commissioner