Forestry Tax Collection and Funding Systems
The tax system of the National Institute of Forests (INAB) is regulated by the Forest Fund Regulation, created by the Forest Law (Article 84). The Ministry of Finances has information on the incomings and outgoings of these taxes, while the INAB has information on the incentives which communities and the public can access. On forest incentives: according to article 83 of the Forest Law (http://184.108.40.206/Paginas%20web/Pinpep.aspx), the INAB should distribute annually up to 50% of the total amount of incentives to small owners in areas with fewer than fifteen hectares. But the INAB does not specify, either in the Bulletin of Statistics for 2009, or in the Annual Work Report of 2009, or on its website, the types of individuals who benefited from PINFOR under this category of small landowners. There is a great difference between an owner with fifteen hectares and another with less than 1 “manzana” [a plot of approx. 0.7 hectares]. Furthermore, the INAB Work Report of 2009 shows that the amount of forest incentives distributed to landowners of small areas in forests (PINPEP) was Q12, 637,180, whereas PINFOR distributed a quantity of Q153, 592,605. This clearly reflects an inequality in the funds allocated for the recipients of each incentive. For this reason, the community forest sector fought for the approval of the PINPEP Law in 2010, with which it hopes to increase the amounts allocated to poorer forest landowners. The law will also be applied to people living on the land who do not have a title deed, thus including the participation of the poorest. For more information on this please read the narrative section of this report.