Surcharge for Late Payment of the Forest Charges

July 15, 1958 BIR RULING NO. 366-58 2nd Indorsement Returned to the Regional Director, Cagayan de Oro City, the within papers bearing on the case of Mr. Brigido R. Valencia. Forest concessionaires who are not sawmill operators may be allowed to pay without surcharge the forest charges due on forest products scaled by a forest officer within sixty (60) days from the date of their receipt of the scale report, as provided in Forestry Circular No. 38, subject to the condition that such forestry concessionaires have previously filed with this Office Forestry Bonds as required by Regulation No. 85 of the Department of Finance. Resolution, therefore, of the question of whether or not Mr. Valencia is subject to the 25% surcharge for late payment of the forest charges shall depend upon whether or not Mr. Valencia paid the forest charges to which he is liable within the period stated in the aforesaid ruling. While this class of forest concessionaires pay the forest charges on logs felled within the month within 60 days after their receipt of the monthly scale report, nevertheless every removal made by them during the month must be covered by auxiliary invoices. The other matter involved in the instant case relates to the reforestation funds over which this Office has no jurisdiction. Mr. Valencia should, therefore, be advised to direct his query on the matter to the Secretary of Agriculture and Natural Resources who has jurisdiction over the same. cdt (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue