Filing of Mineral Agreement Applications by Holders of Valid and Existing Mining Claims and Lease/Quarry Applications

November 22, 1971 REVENUE MEMORANDUM CIRCULAR NO. 42-71 SUBJECT : Forestry Administrative Order No. 32-1 Amending the 1961 Classification of Trees into Groups TO : All Internal Revenue Officers and others concerned For the information and guidance of all concerned, there is quoted below the revised classification of trees into groups, pursuant to Forestry Administrative Order No. 32-1 dated June 26, 1968 which finally took effect on September 22, 1970, amending Forestry Administrative No. 32 dated February 15, 1961. (a) First Group Official Name Scientific Name Akle Serialbizia acle Akleng-parang Albizia procera and other species with wood of the same type *Afu Anisoptera brunnea Almaciga Agathis philippinensis *Almon Shorea almon *Mahogany Swietenia mahogani and S.macrophylla *Amugis Koordersiodendron pinnatum *Apitong Dipterocarpus, all species Aranga Homalium, all species *Bagtikan Parashorea plicata and P. warburgii Bakan Litsea philippinensis Balu Cordia subcordata *Bansalagin Mimusops parviflora Banaba Lagerstroemia speciosa Banuyo Wallaceodendron celebicum Batikuling Litsea leytensis and other species with soft yellow wood Batitinan Lagerstroemia piriformis Betis Madhuca betis Bitanghol Calophyllum blancoi and other species with wood of same type *Bitaog Calophyllum inophyllum *Bolong-eta Diospyros pilosanthera and other species with reddish sapwood and little or no black heartwood Caa-fistula Cassia fistula and other species with wood of same type *Dagang Anisoptera aurea Dangula or sasalit Teijsmanniodendron ahernianum Dao Dracontomelum dao Dugon Tarrietia sylvatica Dugon-late Heritiera littoralis Duyok-duyok Manilkara merrilliana Ebony Diospyros ferrea Gisok Shorea gisok Gisok-gisok Hopea philippinensis Guijo Shorea guiso *Igem Podocarpus imbricatus Ipil Inisia, all species Kaburo Phoebe sterculioides Kalamansanai Neonauclea calycina and all other species except N. bernardo. Kalantas Toona, all species Kaliot Hopia malibato *Kalunti Shorea kalunti Kamagong Diospyros philippinensis and other species with reddish sapwood and black or streaky heartwood *Kamuning Murraya paniculata Kulilisiau Machilus philippinensis Lanete Wrightia, all species *Lanutan Bombycidendron, all species *Liusin Parinari corymbosa *Lokinai Dacrydium elatum *Lumbayau Tarrietia javanica *Lumbayau-bata Tarrietia sp. Magasusu Hopea mindanensis *Makaasim Syzygium, all species *Malaanonang Shorea polita Malabunga Alseodaphne malabonga Malaguijo Shorea plagata Malakadios Dehaasia cairocan and other species Malakauayan Podocarpus, all species with wood of the same type *Malugai Pometia pinnata and others Mangkono Zanthostemon verdugonianus Manggachapui Hopea acuminata and H. foxworthyi *Manggasinoro Shorea philippinensis Maranggo Azadirachta excelsa Margapali Dehaasia triandra and other species with wood of same type. Matang-usa Litsea euphlebia *Mayapis Shorea squamata Molave Vitex parviflora, V. pubescens and and other species with wood of same type. Narek Hopea cagayanensis Narig Vatica, all species Narra Pterocarpus, all species *Nato Palaquium, all species *Palosapis Anisoptera thurifera and A. mindanensis *Pagatpat Sonneratia alba *Pahutan Mangifera altissima *Piagau Xylocarpus moluccensis *Pine, Benguet Pinus insularis *Red Lauan Shorea negrosensis *Sangilo Pistacia chinensis Saplungan Hopea plagata, H. basilanica Sudiang Ctenolophon philippinensis Supa Sindora supa *Tabau Lumitzera littorea *Tabigi Xylocarpus granatum *Tanguile Shorea polysperma Tambulian Eusideroxylon zwageri Teak Tectona grandis *Tiang Shorea forma tiaong, Foxw. Tindalo Pahudia rhomboidea Urung Fagraca fragrans Yakal Shorea astylosa, S. malibato S.Seminis and S. ciliata *White Lauan Pentacme contorta and P.mindanensis (b) Second Group *Agoho Casuarina, equisetifolia *Agoho del monte Casuarina, all species except above Alupag Euphoria, all species Alupag-amo Litchi philippinensis Anubing Artocarpus ovata, A. rubrovenia and other species with wood of same type Bagras (Amamanit) Eucalyptus deglupta *Batete Kinglodendron alternifolium Batino Alstenia macrophylla and other species with wood of same type *Bayok Pterospermum diversifolium Binggas Terminalis citrina *Dita Alstonia soholaris Kamatog Eythrophloeum densiflorum Katmon Dillenia philippinensis Katmon-kalabau Dillenia reifferscheidtia Kayugalu Sindora inemis Kubi Artocarpus nitida *Lamio Dracontomelum edule *Lanipay Terminalia copelandii *Loktob Duabanga moluccana Malabatinio Paralstonia clusiacea Malabayabas Tristania decorticata Malakatmon Dillenia luzoniensis Manggis Koompassia excelsa Mangkas Pouteria obovata Mapilig Xanthostemon bracteautus Marabitaog Calophyllum cumingii Oak Lithocarpus, all species Pamitaogen Calophyllum whitfordii Philippine Chestnut Castanopsis philippinensis Pili Canarium ovatum *Raintree Samanea saman Taba Tristania littoralis Tamayuan Strombosia littoralis Tanglin Adenanthera intermedia Tiga Tristania micrantha *Toog Combretodendron quadrialatum Tukang-kalau Aglaia clarkii (c) Third Group Amayan Angelesia splendens Anislag Securinega flexuosa Antipolo Artocarpus blancai and all other species with large incised leaves and wood of same type *Api-api Avicenia officinalis *Bakauan Rhizophora, both species *Balakat Ziziphus talanai *Balikbikan Drypetes bordeni *Baloko Diplodiscus paniculatus *Bangkal Nauclea orientalis Batukanag Aglaia bicolor and all other species not listed under official name Bayanti Aglaia llanosiana *Binuang Octomeles sumatrana Bogo Garuga floribunda *Bolon Alphonsea arborea Bulala Nephelium philippinense Bulog Aglaia everettii *Busaing Brugiera gymorrhiza Dalinsi Terminalia pellucida Gisihan Aglaia laevigata Gubas Endospermum peltatum Haras Garcinia ituman *Kaatoan bangkal Anthocephalus cadamba Kalingag Cinnamomum mercadoi Kalumpit Terminalia mecrocarpa Kansulud Aglaia multifoliola Kato Amoora aherniana and other species with wood of same type Kayatau Dysoxylum turozaninowii Kuling-Manok Aglaia luzoniensis Lago Pygeum vulgare Lamog Planchonia spectabilis *Langarai Brugiera parviflora Malakamias Ailanthus triphysa Malambingan Allaeanthus luzonicus var. glaber Malapapaya Polyscias nodosa Malasaging Aglaia diffusa Malatumbaga Aglaia harmsiana Matamata Aglaia elaeagnoidea Miao Dysoxylum euphlebium *Maluccan sau Albizia falcata Nangka Artocarpus heterophylla *Pototan Bruguiera sexangula and B. cylindrica Sakat Terminalia nitene Salakin Aphanamixis cumingiana Salingkugi Albizzia saponaria Sandit Michelia philippinensis Santol Sandoricum koetjape Tanghas Myristica elliptica var. simiarum *Tangal Ceriops tagal Talisai Terminalia catappa Talisai-gubat Terminalia foetidissima *Taluto Pterrocymbium tinctorium *Tinaang-pantai Drypetes maquilinguensis *Tuai Bischofia javanica Unik Albizzia chinensis (d) Fourth Group "the fourth group shall include all species not included in any of the other groups." Strict compliance with this circular is hereby enjoined. cdt MISAEL P. VERA Commissioner of Internal Revenue