No. 28397-C Official Digital Gazette, Monday, October 30, 2017 natural forests in more than 75% of its suitable area. The incentives for exemption from the payment of these taxes will apply from the purchase of the farm, provided that it has a Forest Management Plan or Farm Plan approved within the first year of purchase and said Plan is implemented and has a minimum advance of 20%. Article 10. The Ministry of the Environment will certify every five years the fulfillment of the Forest Management Plan for timber or non-timber plantations and the Ministry of Agricultural Development will certify every five years the fulfillment of the Farm Plan for fruit tree plantations. The five-year certification will require annual technical reports on the implementation of the approved Management Plan or Farm Plan, issued by the forest manager and/or agricultural extension officer of the Ministry of Agricultural Development, as the case may be. Real estate owners who at the end of two years from the purchase of the farm have not complied with the Management Plan or Farm Plan corresponding to the property, certified by the Ministry of the Environment, will have their property tax exemption revoked and of the real estate transfer tax granted by the General Directorate of Revenue of the Ministry of Economy and Finance and are obliged to pay the amount of said taxes, caused from the corresponding exemption. Article 11. Merchandise necessary for the exclusive use of the activities established in this Law and in accordance with the provisions of the Forest Management Plan are exempt from the payment of import tax. The list of products and equipment that benefit from this exemption must be approved by resolution issued by the Ministry of Environment, in coordination with the Ministry of Economy and Finance. Article 12. To apply for the exemption from taxes provided for in this Law, natural or legal persons, who are owners, tenants on private lands and/or concessionaires or beneficiaries of ownership titles on state lands and have a restoration project or reforestation must have a Forest Management Plan or Farm Plan approved by the competent authority and implemented. In case 6