Monitoring of Fire Code Sales Tax - BFP Region 4A

MEMORANDUM
Republic of the Philippines
Deparhent of the lnterior and Local Govemmer{
BUNEAU OF FIRE PROTECTIOI{
REGIONAL HEADCIUARTERS IY-4, CALABARZON
Camp Mcente Um, Calamba City 4029
TO : PFMSIC/MFMs/OICs CAISBARZON
SU&TECT : iiONlTORlt{G OF FIRE CODE SALES TAX
DATE : 27 November 2012
Referene: Memo from OlC, BFP dated 15 October2Al2
This pertains to the issue raised during 1"t Sernqster Command Conference on
September 2A12, regarding absence of clear policy/directives in monitoring of fire code
sales tax particularly of ACE Hardware and other similar business establishments
selling firefighting applianes. Fire Code Sales Tax rebrs to ttrro percent {2Ya) of gross
sales of companies, persons or agents selling firefighting equipment, appliances or
devies, including hazard detection and waming system.
Be informed that the said issue has already been clarified in a Uiemorandum
signed by then Chief, BFP DlR. ROLANDO M BAND|L|S, CESO lV, dated 26 January
2012. Hence, the undersigned reiterates the key points of thesaid rnemorandum:
1. The assessment and collection of fire code sales tax is vested wtth the
City/Municipal Fire Marshal orrer entities or mmpanies selling firefighting equipment,
appliances or devices including hazard detecting and waming system within his area of
jurisdiction. An entity is within his jurisdiction if it is registered with its office as an entity
conducting business - the PRINCIPAL PLACE OF BUSINESS;
2. The Fire Code Sales Tax should be bassd on the "gross sales" of mmpanies,
persons or agents selling firefighting equipment, appliances or devices including hazard
detection and warning systems. The term "grose eales'f should include allsales made
by the company on a yeariy basis. This is to be determined by the eityitrrlunicipai Fire
Marchal having lurisdiction bbsed on their gross reeipts;
3. The company involved in selling of firefighting appliance should settle payment
of the said tax for them to be issued with Fire Safety lnspection Certificate (FSIC); and

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4. For 'branches or bcal offioes" such ae in the casc of ACE Hardrrare, the
mangmladminisffator, in addition to oher fte csde rquirements, shall shorfl I prod
that firs code sah ts( hs altaady been sGt$od by $eir main or principal offi€ b€fse
ftey will be granbd wtsl FSIC.
For guidance, tnforfiidion aild wid€6t dissernirdion.
BY T}IE AUT}ICHIITY OF CSUPT ilMTA D CUARTEL, CEO VI: