Bureau of Internal Revenue
Republic of the Philippines

Issuances

Revenue
Regulations
• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998
Revenue
Memorandum
Orders
• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998
Revenue
Memorandum Rulings
• 2002
• 2001
Revenue Memorandum Circulars
• 2004
• 2003
   
Revenue Bulletins
• 2003


Rulings

• 2004
• 2003
• 2002
• 2001
• 2000
• 1999
• 1998

 

 

 

 

 


REVENUE MEMORANDUM RULINGS 2002


No. of Issuance
Subject Matter
Date of Issue
RMR No. 1-2002
Consolidates, provides, clarifies and harmonizes the existing guidelines on the consequences of a de facto merger
Full Text
May 9 , 2002
RMR No. 2-2002
Provides the guidelines in determining the substituted basis of property transferred and shares received, pursuant to Section 40(C)(5) of the Tax Code of 1997
Full Text
June 26, 2002