BIR Regulations No. 02-2003 (2002)
CONSOLIDATED REVENUE REGULATIONS ON ESTATE TAX AND DONOR'S TAX INCORPORATING THE AMENDMENTS INTRODUCED BY REPUBLIC ACT NO. 8424, THE TAX REFORM ACT OF 1997
(NAR) VOL. 14 NOS. 1-2 / JANUARY - MARCH 2003
[ BIR REGULATIONS NO. 02-2003, December 16, 2002 ]
CONSOLIDATED REVENUE REGULATIONS ON ESTATE TAX AND DONOR'S TAX INCORPORATING THE AMENDMENTS INTRODUCED BY REPUBLIC ACT NO. 8424, THE TAX REFORM ACT OF 1997
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City. Adopted: 16 Dec. 2002
(SGD.) JOSE ISIDRO N. CAMACHO Secretary of Finance Recommending Approval:
(SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue