Article 32p. 32

NATURAL RESOURCES AND ENVIRONMENTAL LAWS STATUTES and IMPLEMENTING RULES AND REGULATIONS

result in undue hardship, if the owner or concessionaire

shall first file a bond with the Forest Management

Bureau in the form and amount and with such sureties

as the Director may require, conditioned upon the

payment of the forest charges at the point of destination

or at such time and place as the Director may direct.

However, if any forest products are removed, the Director

of the Forest Management Bureau or his duly authorized

representatives shall first be notified of such removal on

a form prescribed for the purpose to be filed with the

revenue

district

officer

of

the

place

where

the

concession is located or where the forest products were

gathered and removed. It shall be the duty of every

licensee to make a true and complete return in duplicate

setting forth the quantity, volume and the specie of the

forest product removed during each calendar quarter, or

the balance, if any, in cases where payment are made

upon removal, and pay the taxes due thereon within

twenty days after the end of each quarter to the revenue

district

officer,

collection

agent,

or duly authorized

treasurer of the municipality of the place where the

timber

concession

is

located

or

where

the

forest

products were gathered and removed.

In

case

the

taxes

are

not

paid

within the period

prescribed

above,

there

shall

be

added

thereto

a

surcharge of twenty-five per centum, the increment to

be a part of the tax and the entire unpaid amount shall

be subject to interest at the rate of twenty per centum

per annum. Where a false or fraudulent return is made,

there shall be added to the taxes a surcharge of fifty per

centum of their amount, and the entire unpaid amount

shall be subject to interest at the rate of twenty per

centum per annum. The amounts so added shall be

collected in the same manner and as part of the taxes, as

the case may be.

CHAPTER IV Criminal Offenses and Penalties

Section 77 (68). Cutting, Gathering and/or collecting

Timber or Other Forest Products Without License. — Any

person who shall cut, gather, collect, remove timber or

other forest products from any forest land, or timber

from alienable or disposable public land, or from private

land, without any authority, or possess timber or other

forest products without the legal documents as required

under existing forest laws and regulations, shall be

punished with the penalties imposed under Articles 309

and 310 of the Revised Penal Code: Provided, That in the

case of partnerships, associations, or corporations, the

officers who ordered the cutting, gathering, collection or

possession shall be liable, and if such officers are aliens,

they shall, in addition to the penalty, be deported

without

further

proceedings

on

the

part

of

the

Commission on Immigration and Deportation.

The court shall further order the confiscation in favor of

the government of the timber or any forest products cut,

gathered, collected, removed, or possessed, as well as

the

machinery,

equipment,

implements

and

tools

illegally used in the area where the timber or forest

products are found. (Amending Section 68 of P.D. No.

705 As Amended (Forestry Code of the Philippines),

Executive Order No. 277, [July 25, 1987])

Section

77-A

(68-A).Administrative

Authority

of

the

Department Head or His Duly Authorized Representative

to Order Confiscation. — In all cases of violations of this

Code or other forest laws, rules and regulations, the

Department Head or his duly authorized representative,

may

order

the

confiscation

of

any forest products

illegally

cut,

gathered,

removed,

or

possessed

or

abandoned, and all conveyances used either by land,

water or air in the commission of the offense and to

dispose of the same in accordance with pertinent laws,

regulations or policies on the matter.

Section

77-B

(68-B).Rewards

to

Informants.

—

Any

person who shall provide any information leading to the

apprehension and conviction of any offender for any

violation of this Code or other forest laws, rules and

regulations, or confiscation of forest products shall be

given a reward in the amount of twenty per centum

(20%) of the proceeds of the confiscated forest products.

(Amending Section 68 of P.D. No. 705 As Amended

(Forestry Code of the Philippines), Executive Order No.

277, [July 25, 1987])

➔

See IRR of Sec 77-B (68-B) here

Section 78 (69). Unlawful occupation or destruction of

forest lands and grazing lands. — Any person who enters

and occupies or possesses, or makes kaingin for his own

private use or for others, any forest land or grazing land

without authority under a license agreement, lease,

license or permit, or in any manner destroys such forest

land or grazing land or part thereof, or causes any

damage to the timber stand and other products and

forest growth found therein, or who assists, aids or abets

any other person to do so, or sets a fire, or negligently

permits a fire to be set in any forest land or grazing land,

or refuses to vacate the area when ordered to do so,

pursuant to the provisions of Section 53 hereof shall,

upon conviction, be fined in an amount of not less than

five hundred pesos (P500.00), nor more than twenty

thousand pesos (P20,000.00) and imprisoned for not less

than six (6) months nor more than two (2) years for each

such offense, and be liable to the payment to ten (10)

times the rental fees and other charges which would

have accrued had the occupation and use of the land

been

authorized

under

a

license agreement, lease,

license or permit: Provided , That in the case of an

offender found guilty of making kaingin, the penalty

shall be imprisonment for not less than two (2) nor more

than four (4) years and a fine equal to eight (8) times the

regular

forest

charges

due

on

the

forest products

destroyed, without prejudice to the payment of the full

cost of production of the occupied area as determined

by the Bureau: Provided, further, That the maximum of

the penalty prescribed herein shall be imposed upon the

offender who repeats the same offense and double the

maximum

of

the

penalty

upon

the

offender

who

commits the same offense for the third time.

In all cases the Court shall further order the eviction of

the offender from the land and the forfeiture to the

government of all improvements made and all vehicles,

domestic animals and equipment of any kind used in

the commission of the offense. If not suitable for use by

the Bureau, said vehicles, domestic animals, equipment

and improvements shall be sold at public auction, the

proceeds of which shall accrue to the Development

Fund of the Bureau.

In

case

the

offender

is

a

government

official

or

employee, he shall, in addition to the above penalties be

deemed

automatically

dismissed

from

office

and

permanently disqualified from holding any elective or

appointive position. (Amending P.D. No. 705 (Revised

Forestry Code of the Philippines), Presidential Decree

No. 1559, [June 11, 1978])

Section 79 (70). Pasturing Livestock. Imprisonment for

not less than six (6) months nor more than two (2) years

and a fine equal to ten (10) times the regular rentals due,

in addition to the confiscation of such livestock and all

improvement introduced in the area in favor of the

government, shall be imposed upon any person, who

shall, without authority under a lease or permit, graze or

cause to graze livestock in forest lands, grazing lands

and alienable and disposable lands which have not as

yet been disposed of in accordance with the Public Land

Act; Provided, That in case the offender is a corporation,

partnership or association, the officers and directors

thereof shall be liable.

© 2018 Compiled by RGL

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