BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 34-2002 | Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) | Dec 9, 2002 | View |
| RR No. 23-2002 | Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates | Dec 2, 2002 | View |
| RR No. 22-2002 | Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code | Nov 29, 2002 | View |
| RMO No. 33-2002 | Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the Philippines | Nov 29, 2002 | View |
| RMC No. 53-2002 | Notifies the loss of one (1) set of unused BIR Form No. 1954 (Certificate Authorizing Registration) with Serial Number CAR200100078662. | Nov 28, 2002 | View |
| RMC No. 52-2002 | Notifies the loss of three (3) sets of unused BIR Form No. AF51 (Accountable Form No. AF51) with Serial Numbers 8656084P-8656086P | Nov 27, 2002 | View |
| RR No. 21-2002 | Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Nov 26, 2002 | View |
| RMO No. 32-2002 | Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program | Nov 26, 2002 | View |
| RR No. 20-2002 | Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 | Nov 25, 2002 | View |
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Nov 25, 2002 | View |
| RMO No. 31-2002 | Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System | Nov 22, 2002 | View |
| RR No. 18-2002 | Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP) | Nov 15, 2002 | View |
| RMC No. 51-2002 | Clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. | Nov 15, 2002 | View |
| RMC No. 50-2002 | Prohibits the filing of multiple claims for credit of input tax attributable to zero-rated sales | Nov 15, 2002 | View |
| RMC No. 49-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2002 | Nov 13, 2002 | View |
| RMC No. 48-2002 | Circularizes the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the BIR prior to release from the custody of the Bureau of Customs | Nov 13, 2002 | View |
| RMC No. 47-2002 | Publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines entitled “Guidelines On Foreign Trips Involving Delegations Or Groups Of Two Or More Persons” | Nov 13, 2002 | View |
| RR No. 16-A-2002 | Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks | Nov 7, 2002 | View |
| RMO No. 30-2002 | Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership | Nov 4, 2002 | View |
| RMC No. 46-2002 | Clarifies the implication of Article 12(2)(b) on Royalties of the RP-China Tax Treaty | Nov 4, 2002 | View |
| RMC No. 45-2002 | Amends the procedural requirements for the tax exemption of sale of principal residence | Oct 30, 2002 | View |
| RMC No. 44-2002 | Clarifies taxpayers’ use of accounting methods for internal revenue tax purposes | Oct 30, 2002 | View |
| RMO No. 29-2002 | Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereof | Oct 28, 2002 | View |
| RMC No. 43-2002 | Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denomination | Oct 24, 2002 | View |
| RMO No. 28-2002 | Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices | Oct 21, 2002 | View |