Summary
RMO No. 54-2010 supplements Revenue Memorandum Order No. 6-2010, as amended by RMO No. 13-2010, on the receipt and stamping of tax returns and payment forms.
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Key points
- Three copies for all returns. The rule that only three (3) copies of the Income Tax Return are received and stamped (Item No. 1, Section II of RMO No. 6-2010) now applies to all other tax returns and payment forms. A lesser number of copies still governs if another issuance prescribes it.
Who is affected
- Taxpayers filing tax returns and payment forms
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.