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 |
|---|---|---|---|
| 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 |
| RR No. 17-2002 | Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002 | Oct 16, 2002 | View |
| RMC No. 42-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2002 | Oct 16, 2002 | View |
| RR No. 16-2002 | Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks | Oct 14, 2002 | View |
| RMO No. 27-2002 | Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal Revenue | Oct 14, 2002 | View |
| RMO No. 26-2002 | Prescribes the revised allocation of the BIR Collection Goal for CY 2002 | Oct 9, 2002 | View |
| RR No. 15-2002 | Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurred | Oct 7, 2002 | View |
| RMO No. 25-2002 | Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes | Oct 1, 2002 | View |
| RMO No. 24-2002 | Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) | Oct 1, 2002 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RMC No. 41-2002 | Notifies the loss of original copies of Tax Credit Certificates (TCCs) issued to various grantees | Sep 26, 2002 | View |
| RMC No. 40-2002 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200100219064 | Sep 26, 2002 | View |
| RR No. 14-2002 | Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto | Sep 13, 2002 | View |
| RR No. 13-2002 | Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES) | Sep 13, 2002 | View |
