Bureau of Internal Revenue
Republic of the Philippines

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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
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
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
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
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
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