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
National Administrative Register December 16, 2002
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