 |
Bureau of
Internal Revenue |
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 |
2002 REVENUE REGULATIONS
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
| RR No. 1-2002 | Prescribes the use of new Excise Tax
return forms 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 |
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 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 Full Text |
April 5, 2002 |
| RR No. 5-2002 | Prescribes the establishment of electronic
linkage with excise establishment 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 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 |
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 Full Text | Attachment2550 back | Attachment 2550 front |
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) Full Text |
July 5, 2002 |
| RR No.10-2002 | Authorizes the imposition of a ceiling on
entertainment, amusement and recreational expenses 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 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 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) 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 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 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 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 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 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) Full Text | Attachment |
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 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 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 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 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 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 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 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 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" 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 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 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 Full Text |
December 26, 2002 |