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REVENUE REGULATIONS NO. 2-2003

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.

RR No. 2-2003 | 2002-12-16

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
 
 
December 16, 2002
 
 
REVENUE REGULATIONS NO. 2-2003
 
 
SUBJECT: 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.
 
TO:    All Internal Revenue Officers and Others Concerned.        
               
SECTION 1.  SCOPE.  - Pursuant to Section 244, in relation to Sections 84 to 104 of the Tax Code of ...