Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. 13 NOS. 1-2 / JANUARY-MARCH 2002

[ BIR REVENUE REGULATIONS NO. 6-2002, MAY 2, 2002, May 02, 2002 ]

REVOKING REVENUE REGULATIONS NO. 3-90 AND ALL OTHER INTERNAL REVENUE ISSUANCES RELATIVE TO ITS IMPLEMENTATION



Pursuant to Section 244 in relation to Section 232 of the National Internal Revenue Code of 1997, this Regulations is hereby promulgated to revoke Revenue Regulations No. 3-90 and all other internal revenue issuances, including revenue rulings, relative to its implementation.

SECTION 1. Revocation.

Revenue Regulations No. 3-90 is hereby revoked. Accordingly, the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90, are hereby withdrawn.

SECTION 2. Effectivity.

This regulations shall take effect immediately and apply to internal revenue tax returns for the taxable year 2002 and subsequent years.

Adopted: 02 May 2002

(SGD.) JOSE ISIDRO N. CAMACHO
Secretary of Finance

Recommending approval:

(SGD.) RENE G. BAÑEZ
Commissioner of Internal Revenue











© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.