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Showing 124 results: BIR issuances issued in 2002

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 12-2002Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereofSep 12, 2002View
RMC No. 40A-2002Circularizes Department Order No. 7-02 which provides the implementing rules for the first paragraph of Section 4 of the Tax Code of 1997 – “Power of the Commissioner to interpret tax laws and to decide tax cases”Sep 11, 2002View
RMC No. 39-2002Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 073951-074000Sep 10, 2002View
RMC No. 38-2002Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 076201-076250Sep 10, 2002View
RMC No. 37-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2002Sep 6, 2002View
RMC No. 36-2002Publishes the full text of GSIS Branch Memorandum Circular No. 03-2002 entitled "Increase in the Maximum Limit of Employees' Compensation Contributions Effective January 1, 2003"Sep 3, 2002View
RMC No. 35-2002Publishes the full text of GSIS Branch Memorandum Circular No. 02-2002 entitled “Abolition of Average Monthly Compensation Limit and the Revised Schedule of Contributions Under RA 8291 Effective January 1, 2003”Sep 3, 2002View
RMC No. 34-2002Publishes the full text of Presidential Anti-graft Commission Memorandum regarding the duty to respond to all communications within 15 working days pursuant to RA No. 6713Sep 3, 2002View
RMO No. 22-2002Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Commissioner of Internal Revenue shall be preparedSep 2, 2002View
RMC No. 33-2002Notifies the loss of one (1) original copy of Tax Credit Certificate issued to MAR Fishing Company, Inc. with Serial Number 000738Aug 30, 2002View
RMC No. 32-2002Specifies the immediate audit/verification and processing of 2001 and 2002 tax returns listed in the CircularAug 29, 2002View
RMC No. 31-2002Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100025240Aug 23, 2002View
RMO No. 21-2002Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be preparedAug 22, 2002View
RMC No. 30-2002Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of ValenzuelaAug 20, 2002View
RMC No. 29-2002Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200101318052Aug 14, 2002View
RMC No. 28-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2002Aug 12, 2002View
RR No. 11-2002Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation processAug 8, 2002View
RMC No. 27-2002Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional casesAug 7, 2002View
RMC No. 26-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2002Aug 7, 2002View
RMC No. 25-2002Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600Jul 30, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMO No. 19-2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Jul 22, 2002View
RMO No. 18-2002Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer casesJul 22, 2002View
RMC No. 24-2002Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/PurchasesJul 22, 2002View
RR No. 10-2002Authorizes the imposition of a ceiling on entertainment, amusement and recreational expensesJul 18, 2002View