RMO No. 06-2010: Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filed

Key points

1. Stamping the returns. All concerned offices, including Authorized Agent Banks (AABs), receive the ITR by stamping the official receiving seal or stamp of receipt on the space provided in the three (3) copies of the return.
2. Attachments. Attachments are received the same way. For attached financial statements, the stamp goes only on the page of the Audit Certificate, and the other pages and attachments need not be stamped.
3. Number of copies. Taxpayers accomplish and file only three (3) copies of tax returns with the AAB or the BIR.

Who is affected

• Offices receiving ITRs, including Authorized Agent Banks
• Taxpayers filing Income Tax Returns