Natural Resources Laws
Section 36. Incentives. - To encourage qualified persons to engage in industrial tree plantation and/or tree farming the following incentives are granted: Payment of a nominal filing fee of fifty centavos (P0.50) per hectare;
No rental shall be collected during the first five (5) years from the date of the lease; from the sixth year to the tenth year, the annual rental shall be fifty centavos (P0.50) per hectare; and thereafter, the annual rental shall be one peso (P1.00) per hectare: Provided, That lessees of areas long denuded as certified by the Director and approved by the Department Head, shall be exempted from the payment of rental for the full term of the lease which shall not exceed twenty-five (25) years; for the first five (5) years following the renewal of the lease, the annual rental shall be fifty centavos (P0.50) per hectare;
and thereafter, the annual rental shall be one peso (P1.00) per hectare. The lessee shall pay forest charges on the timber and other forest products grown and cut or gathered in an industrial tree plantation or tree farm equivalent to six percent (6%) current market value thereof;
Sale at cost of seedlings and free technical advice and assistance to persons who will develop their privately-owned lands into industrial tree plantation or tree farm;
Exemption from the payment of the percentage tax levied in