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2002 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2002
Prescribes the use of new Excise Tax return forms
(published in Manila Bulletin on March 28, 2002) 
Digest | Full Text
March 27, 2002
RR No. 2-2002
Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon
(published in Manila Bulletin on March 28, 2002)
Digest | Full Text
March 27, 2002
RR No. 3-2002
Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/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
(published in Manila Bulletin on March 28, 2002)
Digest | Full Text | Annex B
March 27, 2002
RR No. 4-2002
Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed
(published in Manila Bulletin on April 7, 2002)
Digest | Full Text
April 5, 2002
RR No. 5-2002
Prescribes the establishment of electronic linkage with excise establishment
(published in Manila Bulletin on May 29, 2002)
Digest | Full Text
May 27, 2002
RR No. 6-2002
Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90
(published in Philippine Star on June 21, 2002)
Digest | Full Text
June 5, 2002
RR No. 7-2002
Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax
(published in Phil. Daily Inquirer on June 27, 2002)
Digest | Full Text
June 24, 2002
RR No. 8-2002
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
(published in Phil. Daily Inquirer on June 27, 2002)
Digest | Full Text | Attachment 2550 front | Attachment 2550 back
June 24, 2002
RR No. 9-2002
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)
(published in Manila Bulletin on July 10, 2002)
Digest | Full Text
July 5, 2002
RR No.10-2002
Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses
(published in Philippine Star on July 24, 2002) 
Digest | Full Text
July 18, 2002
RR No.11-2002
Extends 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 process
(published in Manila Bulletin on Aug. 16, 2002)
Digest | Full Text
August 8, 2002
RR No.12-2002
Provides 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 thereof
(published in Phil. Daily Inquirer, Phil. Star and Manila Bulletin on Sept. 13, 2002) 
Digest | Full Text
September 12, 2002
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)
(published in Philippine Star on Sept. 18, 2002)
Digest | Full Text
September 13, 2002
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
(published in Manila Bulletin on Sept. 14, 2002)
Digest | Full Text
September 13, 2002
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
(published in Manila Bulletin on Oct. 11, 2002) 
Digest | Full Text
October 7, 2002
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
(published in Manila Bulletin and Phil. Daily Inquirer on Oct. 15, 2002)
Digest | Full Text
October 14, 2002
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
(published in Phil. Daily Inquirer on Nov. 11, 2002)
Digest | Full Text
November 7, 2002
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
(published in Philippine Star on Oct. 18, 2002) 
Digest | Full Text
October 16, 2002
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)
(published in Philippine Star on Nov. 18, 2002)
Digest | Full Text
November 15, 2002
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
(published in Phil. Daily Inquirer on Nov. 26, 2002)
Digest | Full Text
November 25, 2002
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
(published in Phil. Daily Inquirer on Nov. 26, 2002)
Digest | Full Text
November 25, 2002
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
(published in Philippine Star on Nov. 28, 2002)
Digest | Full Text
November 26, 2002
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
(published in Manila Bulletin on Dec. 1, 2002) 
Digest | Full Text
November 29, 2002
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
(published in Philippine Star on Dec. 3, 2002)


Digest | Full Text
December 2, 2002
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
(published in Manila Bulletin on Dec. 17, 2002)
Digest | Full Text
December 16, 2002
RR No.25-2002
Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income
(published in Manila Bulletin on Dec. 17, 2002)
Digest | Full Text
December 16, 2002
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
(published in Manila Bulletin on Dec. 20, 2002) 
Digest | Full Text
December 19, 2002
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"
(published in Phil. Daily Inquirer on Dec. 20, 2002)
Digest | Full Text
December 19, 2002
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
(published in Philippine Star on Dec. 22, 2002) 
Digest | Full Text
December 20, 2002
RR No.29-2002
Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar
(published in Philippine Star on Dec. 22, 2002)
Digest | Full Text
December 20, 2002
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
(published in Manila Bulletin on Dec. 27, 2002) 
Digest | Full Text
December 26, 2002


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