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CA 466 CHAPTER VII - The Firearms Tax

Section 290–295 · 6 provisions

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Definition of terms.

Section 290

SEC. 290. Definition of terms. — As used in this Chapter, the word "firearm" or "'arm" includes rifles, muskets, carbines, shotguns, revolvers, pistols, and all other deadly weapons from which a bullet, ball, shot, shell, or other missile may be discharged by means of gunpowder or other explosives. The term also includes air rifles coming under regulations of the Philippine Constabulary. The barrel of any firearm shall be considered a complete firearm for all the purposes hereof. The word "ammunition" shall mean loaded shell for rifles, muskets, carbines, shotguns, revolvers, and pistols from which a bullet, ball, shot, shell, or other missile may be fired by means of gunpowder or other explosives. The term also includes ammunition for air rifles mentioned elsewhere in this section. The words "explosive" and "explosives" shall mean gunpowders, powder used for blasting, all forms of high explosives, blasting materials, dynamite, fuses, detonators and detonating agent, smokeless powder, and any other chemical compound or chemical mixture that contains any combustible units or other ingredients in such proportion, quantities or packing that ignition by fire, by friction, by concussion, by percussion, or by detonator of all or any part of the compound or mixture may cause such a sudden generation of highly heated gases that the resultant gaseous pressures are capable of producing destructive effects on contiguous objects or of destroying life or limb.

License fees of dealers in firearms, ammunition, and explosives.

Section 291

SEC. 291. License fees of dealers in firearms, ammunition, and explosives. — Any person dealing in fire arms or ammunition under license issued in accordance with the provisions of section 883 of the Administrative Code, or in explosives as provided by Act Numbered Twenty- two hundred and fifty-five, shall pay the following annual fees: Dealers selling one thousand or more firearms of all kinds in a year, two hundred pesos. Dealers selling less than one thousand firearms of all kinds in a year, one hundred twenty pesos. Dealers selling or manufacturing one million or more rounds of ammunition of all kinds in a year, one hundred fifty pesos. Dealers importing or selling less than one million rounds of ammunition of all kinds in a year, one hundred pesos. Dealers in or manufacturers of explosives, two hundred pesos. This section shall not be applicable to fireworks manufacturers.

Firearms license fees.

Section 292

SEC. 292. Firearms license fees. — Any person who owns or possesses a license to possess a firearm in accordance with section 888 of the Administrative Code, as amended, shall pay the following initial and annual fees: For each shotgun held on license: Initial fee ................................................................................................ P10.00 Annual fee ............................................................................................. 5.00 For each high-power rifle held on license: Initial fee................................................................................................ 15.00 Annual fee ............................................................................................. 5.00 For each revolver held on license except caliber .22 revolver: Initial fee ................................................................................................ 10.00 Annual fee ............................................................................................. 5.00 For each rifle held on license, except caliber .22 revolver: Initial fee ................................................................................................ 10.00 Annual fee ............................................................................................. 5.00 Provided, however, That bona fide and active members of Constabulary shall pay an initial fee of five pesos and an annual fee of two pesos for each firearm held on license, except caliber .22 revolver or rifle.

Hunting permits.

Section 293

SEC. 293. Hunting permits. — Persons holding license to possess rifles and shotgun shall not engage in hunting unless they provide themselves with an annual hunting permit, the fee for which shall be two pesos.

Collection and disposition of fees.

Section 294

SEC. 294. Collection and disposition of fees. — The fees herein provided shall be collected by the Collector of Internal Revenue under such rules and regulations as said Collector and the Chief of Constabulary may prescribe, with the approval of the respective Department Heads. The proceeds of the collection of such fees shall accrue to the National Government.

Penal provision.

Section 295

SEC. 295. Penal provision. — The fees provided in this Chapter are due and payable on the date the license to possess or deal in firearms, ammunition or explosives is issued by the Chief of Constabulary and on each anniversary thereof, and failure to pay said fees within sixty days after they become due and payable shall render the person in arrears liable to a surcharge of twenty-five per centum of the regular fees unpaid.

Back to CA 466 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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