300% Surcharge Imposed on Unlawful Cutting and Gathering of Timber and Other Forest Products

May 19, 1969 BIR RULING NO. 008-69 The Regional Director Revenue Region No. 19 Cotabato City S i r : With reference to your letter dated February 27, 1969, you are informed that owners of unregistered private woodlands cannot gather and remote timber and other forest products without license from the Director of Forestry pursuant to Section 266 of the Tax Code, and the cutting, gathering and removing of said products without the corresponding license constitute unlawful cutting and gathering subject to the 300% surcharge under Section 267 of the Said Code. cdti The 300% surcharge cannot be waived. Under the provisions of Section 267 of the Tax Code only the 25% surcharge for discharging without permit can be waived in meritorious cases. All rulings heretofore issued allowing the waiver of the 300% surcharge for unlawful cutting and gathering are hereby superseded. Be guided accordingly. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue