BIR Library
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Showing 124 results: BIR issuances issued in 2002
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 23-2002 | Notifies the loss of two (2) sets of unused BIR Form No. 1954-Certificate Authorizing Registration (transactions involving real and personal properties) with Serial Numbers CAR 200100002937 and CAR 200100002944 | Jul 18, 2002 | View |
| RMC No. 22-2002 | Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2002 | Jul 17, 2002 | View |
| RR No. 09-2002 | Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS) | Jul 5, 2002 | View |
| RMC No. 21-2002 | Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2002 | Jul 5, 2002 | View |
| RMO No. 17-2002 | Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling | Jul 2, 2002 | View |
| RMO No. 16-2002 | Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002 | Jun 27, 2002 | View |
| RR No. 08-2002 | Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents | Jun 24, 2002 | View |
| RR No. 07-2002 | Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax | Jun 24, 2002 | View |
| RMC No. 20-2002 | Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment | Jun 21, 2002 | View |
| RMC No. 19-2002 | Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income | Jun 13, 2002 | View |
| RMO No. 15-2002 | Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates | Jun 7, 2002 | View |
| RR No. 06-2002 | Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90 | Jun 5, 2002 | View |
| RMC No. 18-2002 | Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobacco | May 31, 2002 | View |
| RMC No. 17-2002 | Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters | May 28, 2002 | View |
| RR No. 05-2002 | Prescribes the establishment of electronic linkage with excise establishment | May 27, 2002 | View |
| RMO No. 14-2002 | Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives | May 20, 2002 | View |
| RMO No. 13-2002 | Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office | May 16, 2002 | View |
| RMO No. 12-2002 | Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office | May 15, 2002 | View |
| RMO No. 11-2002 | Prescribes the allocation of the BIR Collection Goal for CY 2002 | May 10, 2002 | View |
| RMO No. 10-2002 | Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card | May 8, 2002 | View |
| RMC No. 16-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2002 | May 7, 2002 | View |
| RMO No. 09-2002 | Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes | May 6, 2002 | View |
| RMC No. 15-2002 | Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties | Apr 26, 2002 | View |
| RMO No. 08-2002 | Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule | Apr 25, 2002 | View |
| RMO No. 07-2002 | Prescribes the revised office codes pursuant to Executive Order No. 306 | Apr 24, 2002 | View |