RMO No. 13-2010: Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements

Summary

RMO No. 13-2010 amends RMO No. 6-2010 on stamping of Income Tax Returns and audited Financial Statements, by changing Item No. 2, Section III.

Key points

1. Revised item. Attachments to the income tax returns are received the same way as the returns. Attached financial statements are now stamped received on the page of the Audit Certificate, the Balance Sheet and the Income Statement.
2. Other pages. The other pages of the financial statements and its attachments need not be stamped received.

Who is affected

• Offices receiving Income Tax Returns and attachments

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