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BATAS PAMBANSA BILANG. 83BATAS PAMBANSA BLG. 83 - AN ACT
AMENDING CERTAIN SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE OF
1977, AS AMENDED, GOVERNING THE TAXATION OF FOREST PRODUCTS AND FOR
OTHER PURPOSES
Section 1.
Sec. 270 of the National Internal Revenue Code of 1977, as amended,
is further amended to read as follows:
"Sec. 270.
Measuring of forest products and invoicing and collection of charges
thereon. — The duties incident to the measuring of forest products
shall be discharged by the Bureau of Forest Development under
regulations of the Ministry of Natural Resources. The invoicing and
collection of the charges thereon shall be done by the Bureau of
Internal Revenue under regulations approved by the Minister of Finance."
Sec. 2. Sec. 271 of the same Code is hereby
amended to read as follows:
"Sec. 271.
Mode of measuring timber. — Except as hereinbelow provided, all timber
shall be measured and manifested in the round or squared, before being
sawn or manufactured. The volume of all round timber shall be
ascertained by multiplying the area of the small end by the length of
the log, the diameter of the log to be measured exclusive of the
exclusive of the bark; but if the end of a log is irregular the average
diameter shall be used; and in order to ascertain the volume of a log
more than eight meters long, the diameter of the middle of said log, or
the average of the diameters at both ends thereof shall be used as
basis. If a log in the round, cut under license, is measured and
manifested by forest officers, the Director of Forest Development shall
make due allowance for rot, cavities, or other natural defects; but
from any decision of the Director of Forest Development in this
respect, an appeal shall lie to his Ministry Head, whose decision shall
be final. The manifest of timber cut by licenses operating sawmills in
or near the forest shall be attested by forest officers whenever
practicable.
"The volume of squared timber
shall be ascertained by multiplying the average of the cross section
measured by the length, to which forty per centum shall be added for
loss in squaring: Provided, however, That if squared timber cut under
license is measured and manifested by forest officers, the Director of
Forest Development shall make due allowance for rot, cavities, or other
natural defects; but from any decision of the Director of Forest
Development in this respect, an appeal shall lie to his Ministry Head,
whose decision shall be final. The privilege of manifesting timber
after squaring shall, however, be granted only to licensees who have
squared their logs in the forests with the ax and intend to take it to
the market in this form.
"If sawn or otherwise manufactured timber is found which has not been
manifested in accordance with the provisions hereof, the corresponding
forest charges shall be assessed on twice the volume of the actual
contents of such sawn or manufactured timber."
Sec. 3. Sec. 272 of the same Code is hereby
amended to read as follows:
"Sec. 272.
Charges on timber cut in forest land. — Except as otherwise specially
provided, the following charges shall be collected on each cubic meter
of timber cut in any forest land in the Philippines, whether removed
therefrom or not:
"(a) On timber in the first and second groups, thirty
pesos;
"(b) On timber in the third and fourth groups, not
including firewood, fifteen pesos;
"(c) On branches and other recoverable wood wastes of
timber, regardless of group classification, when used as fuelwood or
raw materials for the manufacture of finished wood products shall be
taxed at the rate of two pesos per cubic meter."
Sec. 4. Sec. 273 of the same Code is hereby
amended to read as follows:
"Sec. 273.
Charges on firewood cut in forest land. — There shall be collected
forest charges on each cubic meter firewood cut in forest land, except
all mangrove species, two pesos.
"Only third or fourth-group wood can be taken for firewood. However, if
jointly authorized by the Ministers of both the Ministries of Natural
Resources and Agriculture, first and second-group woods may be removed
for firewood purposes from land which is more valuable for agricultural
than for forest purposes."
Sec. 5. Sec. 274 of the same Code is hereby
repealed.
Sec. 6. Sec. 275 of the same Code is hereby
amended to read as follows:
"Sec. 275
Specific penalties for illegal cutting and removal of forest products
or for delinquency. — When forest products are unlawfully cut or
gathered in any forest lands without license or if under license, in
violation of the terms thereof, the charges on such products shall be
increased by three hundred per centum. If forest products shall be
removed without invoice, or upon removal shall be discharged without
permit from boat, car, cart, or other means of transportation, the
charges shall be increased by fifty per centum."
Sec. 7. Sec. 276 of the same Code is hereby
amended to read as follows:
"Sec. 276.
Charges on timber cut for use on mining claim. — When a license is
granted by the Bureau of Forest Development allowing the miner or
mining company to cut timber for the development of a mining claim on
land other than such as is covered by his or its claim, the charges on
timber so cut as prescribed above, shall likewise be imposed upon the
mine lessee or concessionaire."
Sec. 8. Sec. 277 of the same Code is hereby
amended to read as follows:
"Sec. 277.
Charges on gums, resins, and other forest products. — On gums, resins,
rattan, and other forest products of forest lands which are not
hereinabove provided for, there is herein imposed upon the person
removing such forest product a charge of ten per centum of the actual
market value thereof, determined in the manner indicated below.
"The market value of the various forest products on which forest
charges may thus be collected shall be determined from time to time by
a joint assessment of the Commissioner and the Director of Forest
Development, to be approved by their respective Ministry Heads, the
same to be published for the information of public in the Official
Gazette, in two daily newspapers of national circulation, and posted in
a conspicuous place in the municipal building of a municipality
concerned."
Sec. 9. Sec. 278 of the same Code is hereby
repealed.
Sec. 10. Sec. 279 of the same Code is hereby
amended to read as follows:
"Sec. 279.
Tax exemptions of forest products lawfully removed under gratuitous
license. — No charges shall be collected on forest products removed in
conformity with the terms of a gratuitous license of the Bureau of
Forest Development and in compliance with the law and the regulations
of such Bureau."
Sec. 11. The provisions of Sec. 280 of the same
Code are hereby repealed, and the following provisions inserted in lieu
thereof, as follows:
"Sec. 280.
Tax exemption of trees and products removed from public lands under a
tree farm lease. — No charges shall be collected on trees and products
removed from public lands planted to ipil-ipil and/or falcata under a
tree farm lease with the Government."
Sec. 12. Sec. 281 of the same Code is hereby
amended to read as follows:
"Sec. 281.
Time, manner and place of payment of forest charges. — The charges on
forest products herein imposed shall be payable at the time of the
removal from or utilization of the same within the concession area.
"Before removing any forest
product subject to forest charges, the person liable to the said tax
shall file, in duplicate, a return setting forth the quantity, volume
and the specie of the forest product to be removed and pay the forest
charges due thereon to the revenue district officer, collection agent,
or duly authorized treasurer of the municipality of the place where the
timber concession is located or where the forest products were gathered
and removed, except as hereinbelow provided.
"With the approval of the Commissioner, lumber may be removed from a
sawmill situated on a licensed citing area upon the giving of a bond
conditioned upon the monthly payment of the charges due on the output
of such mill. He may also authorize the shipment of forest products
under auxiliary invoices without the prepayment of charges in special
cases where the prepayment of the charges at the point of origin would
result in undue hardship, if the owner or concessionaire shall first
file a bond with the Bureau of Internal Revenue in the form and amount
and with such sureties as the Commissioner may require, conditioned
upon the payment of the forest charges at the point of destination or
at such time and place as the Commissioner may direct. However, if any
forest products are removed, the Commissioner of Internal Revenue or
his duly authorized representatives shall first be notified of such
removal on a form prescribed for the purpose to be filed with the
revenue district officer of the place where the concession is located
or where the forest products were gathered and removed. It shall be the
duty of every licensee to make a true and complete return in duplicate
setting forth the quantity, volume and the specie of the forest product
removed during each calendar quarter, or the balance, if any, in cases
where payment are made upon removal, and pay the taxes due thereon
within twenty days after the end of each quarter to the revenue
district officer, collection agent, or duly authorized treasurer of the
municipality of the place where the timber concession is located or
where the forest products were gathered and removed.
"In case the taxes are not paid
within the period prescribed above, there shall be added thereto a
surcharge of twenty-five per centum, the increment to be a part of the
tax and the entire unpaid amount shall be subject to interest at the
rate of twenty per centum per annum. Where a false or fraudulent return
is made, there shall be added to the taxes a surcharge of fifty per
centum of their amount, and the entire unpaid amount shall be subject
to interest at the rate of twenty per centum per annum. The amounts so
added shall be collected in the same manner and as part of the taxes,
as the case may be."
Sec. 13. The taxes herein imposed shall be in lieu
of all charges and fees imposed on forest products under existing
general or special laws, which charges and fees are hereby abolished:
Provided, however, that timber in log form, lumber, plywood and veneer
when exported shall remain to be subject to the export duties imposed
under existing laws.
Sec. 14. As used in this Act, the term forest land
shall mean public forests, the permanent forest or forest reserves and
forest reservations as defined in Presidential Decree Numbered
Seven-hundred five.
Sec. 15. The Minister of Finance, upon
recommendation of the Commissioner of Internal Revenue, and in
consultation with the Minister of Natural Resources, shall promulgate
the necessary rules and regulations for the effective enforcement of
this Act.
Sec. 16. All act, laws, decrees, executive orders,
rules and regulations, or parts thereof, which are contrary to or
inconsistent herewith, except those granting tax incentives, are hereby
repealed, amended or modified accordingly.
Sec. 17. This Act shall take effect immediately
upon approval. However, the rates prescribed in Sec. 3 of this Act
shall take effect as follows:
(a) On timber in the first and second groups, twenty
pesos per cubic meter until March 31, 1981, and thereafter the full
rate of thirty pesos per cubic meter shall be imposed;
(b) On timber in the third and fourth groups not
including fuelwood, ten pesos per cubic meter until March 31, 1981, and
thereafter the full rate of fifteen pesos per cubic meter shall be
imposed.
Approved: September 17, 1980.
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