REPUBLIC ACT NO. 153, June 14, 1947
[ REPUBLIC ACT NO. 153, June 14, 1947 ]
AN ACT TO AMEND SECTION TWO HUNDRED AND SIXTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, KNOWN AS THE NATIONAL INTERNAL REVENUE CODE.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Section two hundred and sixty-five of Commonwealth Act Numbered Four hundred sixty-six, known as the National Internal Revenue Code, is hereby amended to read as follows:
"SEC. 265. Charges on firewood cut in public forests. — On firewood cut in the forests and forest reserves, the following charges shall be collected:
On bacauan, langaray, pototan and tañgal, per cubic meter, forty centavos. On other woods, per cubic meter, twenty centavos. Only third or fourth-group wood can be taken for firewood. However, at the discretion of the Director of Forestry, first and second-group woods may be removed or firewood purposes from land which is more valuable for agricultural than for forest purposes."
SEC. 2. This Act shall take effect upon its approval.
Approved, June 14, 1947.
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