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 [ BIR REGULATIONS NO. 02-2003, 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