BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 19, 1972
Full text
October 19, 1972 Atty. Arsenio G. Bonifacio II 11th Floor, Sarmiento Building Ayala Avenue, Makati, Rizal S i r : This refers to your request for a ruling that mangrove scraps given to laborers or residents of the area where mangrove trees are cut are not subject to forest charges. As represented, it has been the practice of fishpond operators, when clearing their areas of mangrove trees, to give the mangrove scraps for their use as firewood or for their conversion into charcoal. In reply, I have the honor to inform you that under the foregoing facts, the mangrove scraps in question are exempt from forest charges pursuant to Section 15 of Regulations No. 85 otherwise known as the "Revised Forest Products Regulations." cdtech Our regional office at Zamboanga City has been advised of this ruling. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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