80 series of 1987 Thus Section 6 Payment of Forest Charges In such a case the

80 series of 1987 thus section 6 payment of forest

This preview shows page 18 - 20 out of 32 pages.

80, series of 1987. Thus: Section 6. Payment of Forest Charges . — . . . In such a case, the forest charges shall be due and payable as follows: 6.1 When timber and other forest products are intended for export. — . . . . 6.2 When timber and other forest products are to be removed for domestic sales. — The forest charges shall be due and payable within thirty (30) days from removal thereof at the cutting area, or where the forest products are gathered; Provided, that such date of removal shall in no case be beyond thirty (30) days when the products are cut, gathered and removed. As testi?ed to by FMB SFMS Ignacio M. Evangelista, PICOP failed to pay its regular forest charges covering the period from 22 September 2001 to 26 April 2002 in the total amount of P15,056,054.05. 91 PICOP was also late in paying most of its forest charges from 1996 onwards for which it is liable for a surcharge of 25% per annum on the tax due and interest of 20% per annum which now amounts to P150,169,485.02. 92 92 Likewise, it has overdue and unpaid silvicultural fees in the amount of P2,366,901.00 as of 30 August 2002. 93 In all, PICOP has unpaid and overdue forest charges in the sum of P167,592,440.90 as of 10 August 2002. 94 94 PICOP's failure to pay its regular forest charges, interests, penalties and surcharges and silvicultural fees amounting to P167,592,440.90 as of 30 August 2002 is further evidenced by the collection letters sent to PICOP and the absence of [email protected] receipts in the DENR records in Bislig City evidencing payment of the overdue amounts stated in the said collection letters. 95 95 As can be gleaned from SFMS Evangelista's tabulation, all the [email protected] receipts evidencing payments of PICOP with their corresponding periods are indicated. However, there are no similar [email protected] receipts for the period covering 22 September 2001 to 26 April 2002, which indicate that no payment has been made for the same period. CD Technologies Asia, Inc. © 2019 cdasiaonline.com
Image of page 18
With the DENR Secretary's presentation of its positive and categorical evidence showing PICOP's failure to pay its forest charges amounting to P167,592,440.90 as of 10 August 2002, the burden of evidence has been shifted to PICOP to prove otherwise. PICOP should have, thus, presented [email protected] receipts as proof of their payment of such forest charges, but failed to do so. Despite the foregoing evidence, the Court of Appeals declared that if it were true that PICOP has unpaid forest charges, it should not have been issued an IAOP for the year 2001-2002 by Secretary Alvarez himself. 96 96 In doing so, the Court of Appeals disregarded the part of the very evidence presented by PICOP itself, which shows that the IAOP was approved subject to several conditions, not the least of which was the submission of proof of updated payment of forest charges from April 2001 to June 2001. 97 97 Neither was this the only evidence presented by PICOP which showed that it has unpaid forest charges. PICOP presented the certi?cation of CENRO Calunsag which refers only to its alleged payment of regular forest charges covering the period from 14 September 2001 to 15 May 2002.
Image of page 19
Image of page 20

You've reached the end of your free preview.

Want to read all 32 pages?

  • Fall '19
  • Injunction, IFMA, DENR, PICOP

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes