PD 853 Section 6

Tax Incidence and Rate of Levy on Timber and Forest Lands.

Section 6

SEC. 6. Tax Incidence and Rate of Levy on Timber and Forest Lands.—There shall be levied, assessed and collected in all provinces, cities and municipalities a uniform annual ad valorem tax of one (1%) per cent of the assessed value of timber and forest lands, as determined by the Provincial/City Assessor. The additional one per cent tax accruing to the Special Education Fund created under Republic Act No. 5447 shall likewise be imposed and collected on timber and forest lands.

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Other provisions in PD 853

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 853 Section 6 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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