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
Year:
1947
Category:
Other
Date Approved:
June 14, 1947
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act amends Section 265 of the National Internal Revenue Code regarding the charges on firewood cut in public forests. It specifies the rates for different types of wood and establishes conditions under which first and second-group woods may be removed for firewood purposes.Full Text
REPUBLIC ACT No. 153
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 Philippine 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:
Section 2. This Act shall take effect upon its approval.
Approved: June 14, 1947.
"Sec. 265. Charges on firewood cut in the public forest. — On firewood cut in the forests and forest reserves, the following charges shall be collected:
On bacauan, langaray, pototan, and tangal, 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 for firewood purposes from land which is more valuable for agricultural than for forest purposes."
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.