Stumpage and Forest Products Fee (Chapter 20 of the Revenue Law 1977).

A fee shall be paid for the cutting of timber for commercial use in reserved forests and privately owned forests by any person who cuts or causes trees to be cut for commercial use (sect. 20.2). A fee shall be paid by any person who ships or causes to be shipped unprocessed round logs for processing abroad (sect. 20.3). Also a fee for the shipping of processed timber shall be due. Section 20.5 imposes a reafforestation fee on the cutting of timber in any forest.