RMO No. 03-2012: Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees

Key points

1. Covered taxpayers. AABs or Revenue Collection Officers outside the taxpayer’s home RDO may accept the ITRs and tax payments of members of the Armed Forces of the Philippines, members of the Philippine National Police, and public school teachers, professors and instructors.
2. Coverage period. The Order takes effect immediately and covers only ITRs filed on or before April 16, 2012. After that, these ITRs are filed only with the RDO where the taxpayer is registered.

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

• Effective immediately
• Covers ITRs filed on or before April 16, 2012