Republic Act 7161

An Act incorporating certain sections of the National Internal Revenue Code of 1977, as amended, to Presidential Decree no. 705, as amended, otherwise known as THE REVISED FORESTRY CODE OF THE PHILIPPINES, and providing amendments thereto by increasing the forest charges on timber and other forest products.

All naturally grown trees cut inside private lands shall be subjected to the payment of forest charges.

Planted trees and other forest products harvested from Industrial Tree Plantation area and in private lands covered by existing land titles and by approved land applications are exempted from the payment of forest charges.