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Agency issuances
16,884 issuances · 1941–2026
6 issuances in 2002
Newest first
- BIR Regulations No. 7-2003 (2002) PROVIDING THE GUIDELINES IN DETERMINING WHETHER A PARTICULAR REAL PROPERTY IS A CAPITAL ASSET OR AN ORDINARY ASSET PURSUANT TO SECTION 39(A)(1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 FOR PURPOSES OF IMPOSING THE CAPITAL GAINS TAX UNDER SECTIONS 24(D), 25(A)(3), 25(B) AND 27(D)(5), OR THE ORDINARY INCOME TAX UNDER SECTIONS 24(A), 25(A) & (B), 27(A), 28(A)(1) AND 28(B)(1), OR THE MINIMUM CORPORATE INCOME TAX (MCIT) UNDER SECTIONS 27(E) AND 28(A)(2) OF THE SAME CODE
- BIR Regulations No. 30-2002 REVENUE REGULATIONS IMPLEMENTING SECTIONS 7(C), 204(A) AND 290 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 ON COMPROMISE SETTLEMENT OF INTERNAL REVENUE TAX LIABILITIES SUPERSEDING REVENUE REGULATIONS NOS. 6-2000 AND 7-2001.
- 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
- BIR Regulations No. 29-2002 ENHANCING THE RULES ON THE ADVANCE PAYMENT OF VALUE ADDED TAX ON SALE OF REFINED SUGAR, THEREBY AMENDING REVENUE REGULATIONS NO. 7-89, AND FOR OTHER PURPOSES.
- BIR Regulations No. 25-2002 AMENDING REVENUE REGULATIONS NO. 5-99, FURTHER IMPLEMENTING SECTION 34(E) OF THE TAX CODE OF 1997 ON THE REQUIREMENTS FOR DEDUCTIBILITY OF BAD DEBTS FROM GROSS INCOME.
- BIR Regulations No. 24-2002 REGULATIONS PRESCRIBING THE INFORMATION TO BE PERIODICALLY REQUIRED OR OBTAINED BY THE COMMISSIONER RELATIVE TO THE REGISTRATION/RECORDING OF TRANSFERS OF REAL PROPERTIES WITH THE REGISTER OF DEEDS/ASSESSORS PURSUANT TO SECTION 5(B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 IN RELATION TO SECTIONS 58(E), 95, AND 236(J) OF THE SAME CODE AS WELL AS PROVIDING FOR THE MANNER OF THE ISSUANCE OF CERTIFICATE AUTHORIZING REGISTRATION (CAR).