Amendment of RMO No. 6-2010 on the Stamping of Income Tax Returns and the Audited Financial Statements

February 3, 2010 REVENUE MEMORANDUM ORDER NO. 013-10 SUBJECT : Amendment of R MO No. 6-20 10 on the Stamping of Income Tax Returns and the Audited Financial Statements TO : All Internal Revenue Officials, Employees and Others Concerned I. Amendment to RMO No. 6-2010 Item No. 2, Section III (Policies and Guidelines) is hereby amended to read as follows: SCHATc "2. The attachments to the income tax returns shall also be received in the same manner as above, but for the attached financial statements the same shall be stamped received only on the page of the Audit Certificate, the Balance Sheet and the Income Statement . Accordingly, the other pages of the financial statements and its attachments need not anymore be stamped received." II. Repealing Clause All Orders, memoranda and other revenue issuances which are inconsistent with this Order are hereby revoked, modified or amended accordingly. III. Effectivity This Order shall take effect immediately. (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue