Question & AnswerQ&A (Act No. 3097)
The term 'firearm' under Act No. 3097 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. It also includes air rifles regulated by the Philippine Constabulary, and the barrel of any firearm is considered a complete firearm for purposes of the act.
Ammunition is defined as loaded shells 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. This definition also includes ammunition for air rifles.
Explosives include gun powders, powder used for blasting, all forms of high explosives, blasting materials, dynamite, fuses, detonators and detonating agents, smokeless powder, and any other chemical compounds or mixtures that, upon ignition by fire, friction, concussion, percussion, or detonation, produce highly heated gases capable of destruction or injury.
Dealers selling one thousand or more firearms annually must pay P200.00, while those selling less than one thousand firearms must pay P120.00.
Dealers selling or manufacturing one million or more rounds of ammunition annually must pay P150.00, and those dealing with less than one million rounds must pay P100.00.
No, section 2 specifies that the fee provisions for dealers in explosives do not apply to fireworks manufacturers.
The initial fee for each shotgun is P5.00, and the annual fee is P2.00.
They must obtain an annual hunting permit, which has a fee of two pesos.
Failure to pay fees within sixty days after they become due results in a surcharge of 25% of the regular fees unpaid.
The fees are collected by the Collector of Internal Revenue under rules prescribed with the approval of the Chief of Constabulary and respective Department Heads, with proceeds going to the Insular Government.