Implementing rules on BIR rulings review

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REVENUE MEMORANDUM CIRCULAR NO. 40-A-2002, MAY 7, 2002: Implementing rules on BIR rulings review

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Title Source: Supreme Court: Implementing rules on BIR rulings review

Law: Revenue Memorandum Circular No. 40-a-2002, May 7, 2002

Decision Date: May 7, 2002

Secretary of Finance Jose Isidro N. Camacho issues implementing rules for the National Internal Revenue Code, establishing the process for reviewing rulings by the Commissioner of Internal Revenue and repealing previous orders to streamline tax law interpretation and compliance.

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