BIR Ruling No. 017-66

April 15, 1966 BIR RULING NO. 017-66 The Acting Director Bureau of Forestry M a n i l a S i r : This refers to your letter dated November 5, 1965 requesting opinion as to whether or not Section 15(c) of Forest Products Regulations No. 85 of the Department of Finance is deemed repealed or obsolete by virtue of the provisions of Republic Act No. 173 amending Section 266 of the National Internal Revenue Code. For ready reference Section 266 of the Tax Code and Section 15(c) of Forest Products Regulations No. 85 are quoted as follows: "Sec. 266. Charges collectible on forest products cut , gathered and removed from unregistered private lands . The charges above prescribed shall be collected on all forest products cuts, gathered and removed from any private land the title to which is not registered with the Director of Forestry as required by the Forest Law: Provided, however, That in the absence of such registration, the owner who desires to cut, gather and remove timber and other forest products from such land shall secure a license from the Director of Forestry in accordance with the Forest Law and regulations. The cutting, gathering and removing of timber and other forest products from said private lands without license shall be considered as unlawful cutting, gathering and removing of forest products from public forest and shall be subject to the charges prescribed in such cases in this chapter. (As amended by sec. 1, Republic Act No. 173.) "Sec. 15(c). Proof of private ownership of unregistered woodlands . A person claiming ownership of an unregistered woodland may prove his title therein by a Torrens Title, Free Patent, Homestead Patent, Sales Patent, and titles issued during the Spanish regime and duly recognized as valid titles under the existing laws, or by a deed of conveyance, land tax declaration covering the same, or an affidavit to the effect that he has been actually, openly, publicly and continuously occupying the land for at least ten years under a claim of title exclusive of any other rights and adverse to all other claimants. Such proof of ownership once accepted by the Collector of Internal Revenue need not accompany the products, but reference thereto must be made on the proper spaces provided for that purpose in the Official Invoice (BIR Form No. 14.07)." In reply, I have the honor to inform you, that considering that forest products cut or gathered in unregistered private woodlands are now in all cases subject to forest charges, the provisions of Section 15(c) of the Forest Products Regulations may no longer serve any purpose. This Office is, therefore, of the opinion as it hereby holds that compliance with the provisions of the regulations in question may no longer be necessary. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue This is to certify that the above ruling was duly signed by the Commissioner of Internal Revenue on April 15, 1966 . PRISCILLA R. GONZALES Asst. Revenue Operations Head (Legal)