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RMO No. 13-2011: Amends certain provision of RMO No. 6-2010 relative to 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

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Summary

RMO No. 13-2011 amends RMO No. 6-2010 on stamping Income Tax Returns and attached audited financial statements, and on the number of copies of returns to be filed.

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Key points

  1. Amended policy. Policy and guideline no. 1 of RMO No. 6-2010 is replaced. All concerned offices, including AABs, stamp their official receiving seal on the space provided in the three (3) copies of the income tax return.
  2. Corporations and juridical persons. For corporations and other juridical persons, “RECEIVED” is stamped on at least two (2) extra copies of the audited financial statements for filing with the Securities and Exchange Commission.

Who is affected

  • Corporations and other juridical persons
  • Authorized Agent Banks and internal revenue offices receiving income tax returns

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (2)

Cites, Cited by CollapseExpand
CitesRMO No. 06-2010
Cited byRMC No. 49-2020

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.