Summary
RMO No. 15-2011 allows the acceptance of out-of-district Income Tax Returns (ITRs) for CY 2010 filed by certain government officials and employees.
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Key points
- Who and what. AABs and RCOs accept out-of-district CY 2010 ITRs (BIR Forms 1700 and 1701) filed on or before April 15, 2011 by members of the AFP, members of the PNP, and public school teachers, professors and instructors.
- No penalties. No penalties or sanctions apply to these taxpayers for filing and paying at the wrong venue, or to AABs and RCOs for accepting the returns.
- Late filing. CY 2010 ITRs filed after April 15, 2011 must be filed with the Revenue District Offices where the taxpayers are registered, subject to all applicable penalties.
Who is affected
- Members of the Armed Forces of the Philippines
- Members of the Philippine National Police
- Public school teachers, professors and instructors
Deadlines and effectivity
- Out-of-district filing accepted: on or before April 15, 2011
- Covers CY 2010 ITRs
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.