BIR Ruling No. 042-65

May 13, 1965 BIR RULING NO. 042-65 The Revenue Collection Agent Allacapan, Cagayan S i r : This refers to your letter dated January 19, 1965 requesting opinion as to whether or not a holder of a private woodland permit is required to pay the necessary license and forest charges as concessionaires do. In reply, you are informed that if what you mean by private woodland permit is a private woodland title to which has been registered with the Director of Forestry, then the timber and firewood cut or gathered under such permit are not subject to forest charges pursuant to Section 15(a) of Regulation No. 85 of the Department of Finance, the pertinent provision of which is quoted as follows: "SEC 15. (a) Timber and firewood cut or gathered in registered private woodlands , . . .. Timber and firewood cut or gathered in private woodlands titles to which have been registered with the Director of Forestry in accordance with section 1829 of the Administrative Code . . . shall be invoiced, when removed to another municipality, or for commercial purposes in the manner prescribed in section 11 of these regulations, except that no forest charges are due on such products." The matter of forestry licenses is the concern of the Bureau of Forestry. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue