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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 124 results: BIR issuances issued in 2002
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RR No. 29-2002 | Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar | Dec 20, 2002 | View |
| RR No. 28-2002 | Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month | Dec 20, 2002 | View |
| RR No. 27-2002 | Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995" | Dec 19, 2002 | View |
| RR No. 26-2002 | Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification | Dec 19, 2002 | View |
| RMO No. 36-2002 | Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipment | Dec 18, 2002 | View |
| RMC No. 56-2002 | Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes. | Dec 18, 2002 | View |
| RR No. 25-2002 | Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income | Dec 16, 2002 | View |
| RR No. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 2002 | View |
| RMO No. 35-2002 | Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes | Dec 11, 2002 | View |
| RMC No. 55-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2002 | Dec 11, 2002 | View |
| RMC No. 54-2002 | Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600. | Dec 11, 2002 | View |
| 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 |