Timber Concessioner Must Secure Discharge Permit Before Removing Logs Outside Concession

March 7, 1972 BIR RULING NO. 004-72 Timber concessioner must secure discharge permit before removing logs outside concession . Sir: This refers to your letter dated October 1, 1971 requesting clarification regarding the issuance of discharge permits. As represented, the logs being exported to Japan by timber licensees in that Revenue District are hauled and transported by trucks from their cutting areas and discharged in their log ponds situated in the municipalities of Capalonga, J. Panganiban and Mercedes, all of the province of Camarines Norte, which are also port of entries; that these logs are stripped out of their barks in preparation for their exportation; that they are rafted and hauled to the commercial ships which are several hundred meters from the wharf. In reply, you are informed that under the above circumstances, the timber concessionaires should first secure discharge permits from the Revenue Collection Agents of the three abovementioned municipalities before discharging the logs in their log ponds outside their concessions. This is in line with Section 17(a) of Regulations No. 85 otherwise known as the "Revised Internal Revenue Forest Products Regulations", pertinent portion of which reads as follows: "SECTION 17(a) Presentation of invoices to the Collector of Internal Revenue or to the deputy provincial treasurer at destination: permits to discharge. If the charges have been paid before the removal of the forest products from the cutting area, the licensee or his agent shall, upon the arrival of the products at destination, present the official and auxiliary invoices to the corresponding deputy provincial treasurer, if in the provinces, or to the Collector of Internal Revenue if in the City of Manila and apply for a discharge permit by filling in the proper blank space at the bottom of the official invoice. The deputy provincial treasurer shall then grant a permit to discharge the forest products by accomplishing the form printed at the bottom of the official invoice. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue Note: Now governed by Part II, Sect . 12 of Revenue Regulations No . 3-72, dated April 17, 1972 .