Question & AnswerQ&A (BIR REVENUE MEMORANDUM CIRCULAR NO. 49-2010)
Republic Act No. 9154 shall be known as the Mt. Kanla-on Natural Park (MKNP) Act of 2001.
The State declares the policy to ensure the protection and conservation of Mt. Kanla-on's biological resources, communities, and culture in harmony with nature through sustainable and participatory development, advancing legitimate inhabitants' interests, honoring customary laws, and in accordance with NIPAS Act, IPRA, and relevant international conventions.
'Bioprospecting' refers to the research, collection, and utilization of biological and genetic resources for scientific and/or commercial purposes applying derived knowledge.
The Department of Environment and Natural Resources is referred to as DENR.
Mt. Kanla-on is designated as a protected area under the category of a Natural Park.
The PAMB is the policy-making body for the MKNP, responsible for issuing rules and regulations, approving permits, evaluating projects, approving the Management Plan, and coordinating management and enforcement activities.
The PAMB is composed of DENR Regional Executive Directors, Governors, Mayors, Barangay Captains, NGO representatives, People’s Organization representatives, Provincial Planning and Development Officers, ICC/IP representatives, and a representative of the Philippine National Oil Company Energy Development Corporation.
A fine ranging from Five thousand pesos (P5,000) to Five hundred thousand pesos (P500,000) and imprisonment from six (6) years and one (1) day to twelve (12) years shall be imposed.
For offenses involving protected species, imprisonment ranges from twelve (12) years and one (1) day to twenty (20) years, with fines from Five hundred thousand pesos (P500,000) to One million pesos (P1,000,000), including eviction from the MKNP, payment of damages, and forfeiture of equipment and resources.
Tenured migrants and ICCs/IPs may use resources for domestic needs or subsistence, except protected species or harmful use. Commercial utilization requires prior PAMB approval and must be consistent with the Management Plan.
The IPAF is a trust fund established to finance projects for the MKNP. It is funded by fees from permits, lease of multiple-use areas, contributions from beneficiaries, donations, and other income derived from protected area operations.
The PASu heads the office responsible for preparing the Management Plan, supporting PAMB operations, hiring personnel, enforcing laws, monitoring activities, and developing partnerships with local communities.
Tenurial instruments are community-based, limited to multiple-use zones, promote clustering, comply with zoning and the Management Plan, and are non-transferable except to direct descendants; violations or abandonment may result in revocation.
Prohibited activities include hunting, collecting forest products, introducing exotic species, kaingin or forest fires, violations of the Management Plan, vandalism, unauthorized bioprospecting, treasure hunting, unauthorized occupation, among others.
Existing commercial facilities with capitalization over P100,000 must submit a sworn statement of operations to PAMB within 90 days; PAMB may impose conditions or fees, and may order cessation and demolition if detrimental to the park or upon violation of conditions.