Soil Depletion Tax Ordinance of 2026 | Province of Camarines Norte

Depleted, mined-out soil — an open-pit mining site

Provincial Ordinance, Series of 2026

Soil Depletion Taxfor Camarines Norte'sMineral Resources.

Enacted under Section 186, Local Government Code of 1991

Section 71% of gross receipts, on shipment out of the Province.

Coordinating Agencies

Provincial Treasurer
PENRO Cam. Norte
PMRB Secretariat
DENR-MGB Region V
Bangko Sentral (BSP)
Bureau of Customs
Municipal Treasurers
PNP Camarines Norte

Ordinance Series of 2026Camarines Norte, Bicol RegionScroll to explore

The Legislative Basis

Administered by the Provincial Treasurer, in coordination with PENRO, PMRB, and DENR-MGB.

This Ordinance imposes a tax on the depletion of the soil caused by mineral extraction and shipment — not on the minerals themselves — to fund the restoration of what large- and small-scale mining leaves behind.

Read the source documentCamarines Norte Soil Depletion Tax Ordinance of 2026

Extract
Tax
Restore

• SECTION 8 & 9: COMPLIANCE WORKFLOW

3-Step Clearance Protocol

Issued by the Provincial Treasurer within 3 working days of complete submission and provisional deposit.

Issued in 3 working days01
Application & 50% Deposit (§8(b))
Submit mineral-specific pre-shipment documents — MGB OTP, stockpile validation, draft survey — and pay the 50% provisional tax deposit.
DENR-MGB coordination02
Clearance & Transport (§9)
Obtain the Provincial Soil Depletion Tax Clearance, required for presentation to DENR-MGB before an Ore Transport Permit is issued.
MGB Form 29-1 / 29-603
Final Audit & Return (§8(c),(d))
Submit final sales invoices within 15 days; pay any remaining balance within 30 days; file a sworn quarterly return within 20 days of quarter-end.

• SECTION 7 & 8: TAX COMPUTATION

Interactive Soil Depletion Tax Estimator

Compute your full 1% Soil Depletion Tax and required 50% provisional deposit prior to clearance application.

Estimated Gross Receipts from Minerals Shipped Out (₱ PHP)

₱

Default calculation set to ₱10,000,000.00. Change the value to re-calculate.

Total Calculated Tax (1%)

₱100,000.00

Section 7 Statutory Rate

Initial Deposit Due Now (50%)

₱50,000.00

Section 8(b) Clearance Deposit

This is an estimate, not an official assessment. Section 8(c) requires final tax liability to be re-assessed upon submission of final commercial invoices and discharge survey reports within 15 days of issuance; any remaining balance is due within 30 days. Official assessments are computed and recorded in the tax administration system by the Office of the Provincial Treasurer.

• SECTION 8(b) & 8(c): DOCUMENTATION

Requirements by Mineral Class

Mandatory regulatory submissions to verify gross receipts and cargo weights.

Iron Ore & Bulk Metallic

Section 8(b) Checklist

MGB Form No. 12-1 OTP application / copy
MGB Stockpile Validation or Field Verification Report
Preliminary Draft Survey Report (estimated tonnage)
Sales/Marketing Contract or Pro-Forma Invoice
Final: Commercial Sales Invoice, Bill of Lading, BOC Export Declaration & MGB MOEP (DAO 2008-20)

Gold Bullion, Doré & Concentrates

Section 8(b) Checklist

Issued Ore Transport Permit (MGB Form 12-1) covering gold bullion/concentrates
MGB Bullion Shipment Inspection, Weighing & Sealing Report
Preliminary Assay Report or buyer/refinery valuation
Final: BSP Gold Buying Station Delivery Receipt, BSP Final Assay Advice, BSP Payment/Transaction Advice

Other Minerals

Section 8(b) Checklist

Issued Ore Transport Permit (OTP) copy
Sales/Marketing Contract or Pro-Forma Invoice
Preliminary Assay Report or buyer/refinery valuation
Final: Sales Contract or Invoice, and Final Assay Report or buyer/refinery valuation

• SECTIONS 13, 14 & 15

Statutory Remedies & Sanctions

§14(a)
Late Surcharge
25% of the tax due upon failure to pay within the prescribed periods.
§14(b)
Statutory Interest
2% per month on the unpaid amount, from the due date until fully paid — capped at 36 months.
§15(a),(b)
Fines & Suspension
₱1,000 to ₱5,000 per shipment or return violation, plus possible permit suspension.
§13(a),(b)
Taxpayer Remedies
60 days to file a protest of assessment; refund/credit claims valid for 2 years (§196 LGC).

By the numbers

The rate, the deposit,and the deadlines that matter.

0%
Soil Depletion Tax rate
0%
Provisional deposit due
0
Days to settle any balance
0
Working days to clearance

Official Legal Statute

Read Full Ordinance Text

Republic of the Philippines

Province of Camarines Norte

SANGGUNIANG PANLALAWIGAN

Daet, Camarines Norte

PROVINCIAL ORDINANCE NO. ____, SERIES OF 2026

AN ORDINANCE IMPOSING A ONE PERCENT (1%) SOIL DEPLETION TAX ON THE GROSS RECEIPTS FROM MINERALS EXTRACTED WITHIN, AND/ OR SHIPPED OUT OF, THE TERRITORIAL JURISDICTION OF THE PROVINCE OF CAMARINES NORTE, PROVIDING FOR ITS ADMINISTRATION, REMEDIES, AND PENALTIES, AND FOR OTHER PURPOSES

Author: Hon. JOHN CARLO "LUKAD" V. DE LIMA

Co-Authors: ALL SPMs

— 1 —

WHEREAS, Section 5, Article X of the 1987 Philippine Constitution explicitly grants each local government unit (LGU) the power to create its own sources of revenue and to levy taxes, fees, and charges, subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy, and such taxes, fees, and charges shall accrue exclusively to the local government;

WHEREAS, Section 129 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC), confers upon each local government unit the power to create its own sources of revenue and to levy taxes, fees, and charges, which power is exercised by the Sangguniang Panlalawigan through an appropriate ordinance in the case of provinces pursuant to Section 132 thereof;

— 2 —

Statutory Remedies & Sanctions

§14(a)

Late Surcharge

25% of the tax due upon failure to pay within the prescribed periods.

§14(b)

Statutory Interest

2% per month on the unpaid amount, from the due date until fully paid — capped at 36 months.

§15(a),(b)

Fines & Suspension

₱1,000 to ₱5,000 per shipment or return violation, plus possible permit suspension.

§13(a),(b)

Taxpayer Remedies

60 days to file a protest of assessment; refund/credit claims valid for 2 years (§196 LGC).

3-Step Clearance Protocol

Application & 50% Deposit (§8(b))

Clearance & Transport (§9)

Final Audit & Return (§8(c),(d))

Interactive Soil Depletion Tax Estimator

Requirements by Mineral Class

Iron Ore & Bulk Metallic

Gold Bullion, Doré & Concentrates

Other Minerals

Statutory Remedies & Sanctions

Late Surcharge

Statutory Interest

Fines & Suspension

Taxpayer Remedies

Read Full Ordinance Text

3-Step Clearance Protocol

Application & 50% Deposit (§8(b))

Clearance & Transport (§9)

Final Audit & Return (§8(c),(d))

Interactive Soil Depletion Tax Estimator

Requirements by Mineral Class

Iron Ore & Bulk Metallic

Gold Bullion, Doré & Concentrates

Other Minerals

Statutory Remedies & Sanctions

Late Surcharge

Statutory Interest

Fines & Suspension

Taxpayer Remedies

Read Full Ordinance Text