H. No. 3510 / 56 OG No. 43, 6615 (October 24, 1960)
"(h) Firearms and cartridges or other forms of ammunition, except those locally manufactured: Provided, however, That no tax shall be collected on .22-caliber firearms and cartridges as well as other forms of ammunition sold or delivered directly to the Armed Forces of the Philippines or to any government instrumentality or agency as well as to any organization and persons engaged in maintaining peace and order for their use or issue."