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Showing 124 results: BIR issuances issued in 2002

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 50-2002Prohibits the filing of multiple claims for credit of input tax attributable to zero-rated salesNov 15, 2002View
RMC No. 49-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2002Nov 13, 2002View
RMC No. 48-2002Circularizes 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 CustomsNov 13, 2002View
RMC No. 47-2002Publishes 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, 2002View
RR No. 16-A-2002Prescribes 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 BanksNov 7, 2002View
RMO No. 30-2002Authorizes 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 partnershipNov 4, 2002View
RMC No. 46-2002Clarifies the implication of Article 12(2)(b) on Royalties of the RP-China Tax TreatyNov 4, 2002View
RMC No. 45-2002Amends the procedural requirements for the tax exemption of sale of principal residenceOct 30, 2002View
RMC No. 44-2002Clarifies taxpayers’ use of accounting methods for internal revenue tax purposesOct 30, 2002View
RMO No. 29-2002Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereofOct 28, 2002View
RMC No. 43-2002Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denominationOct 24, 2002View
RMO No. 28-2002Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial InvoicesOct 21, 2002View
RR No. 17-2002Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002Oct 16, 2002View
RMC No. 42-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2002Oct 16, 2002View
RR No. 16-2002Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent BanksOct 14, 2002View
RMO No. 27-2002Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal RevenueOct 14, 2002View
RMO No. 26-2002Prescribes the revised allocation of the BIR Collection Goal for CY 2002Oct 9, 2002View
RR No. 15-2002Governs 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 incurredOct 7, 2002View
RMO No. 25-2002Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxesOct 1, 2002View
RMO No. 24-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Oct 1, 2002View
RMO No. 23-2002Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIROct 1, 2002View
RMC No. 41-2002Notifies the loss of original copies of Tax Credit Certificates (TCCs) issued to various granteesSep 26, 2002View
RMC No. 40-2002Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200100219064Sep 26, 2002View
RR No. 14-2002Amends 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 theretoSep 13, 2002View
RR No. 13-2002Amends 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, 2002View