BIR REGULATIONS NO. 02-2003, December 16, 2002

[ 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