Acceptance of Out-of-District Income Tax Returns for CY 2010 Filed on April 14 and 15, 2011 Only by Individuals Earning Purely Compensation Income

April 14, 2011 REVENUE MEMORANDUM ORDER NO. 018-11 SUBJECT : Acceptance of Out-of-District Income Tax Returns for CY 2010 Filed on April 14 and 15, 2011 Only by Individuals Earning Purely Compensation Income TO : All Internal Revenue Officers, Authorized Agent Banks, and Others Concerned I. Objective In light of the limited time for employees to proceed and file their income tax returns to the Revenue District Office (RDO) where their Tax Identification Numbers (TIN) are registered as verified in the BIR database, this Order is promulgated to allow the acceptance of Out-of-District Income Tax Returns for CY 2010 of Employees Receiving Purely Compensation Income , outside the coverage of substituted filing, in the RDO where their employers are registered. II. Acceptance of Out-of-District Returns The provisions of Revenue Regulations No. 13-2010 notwithstanding, all Authorized Agent Banks (AABs) and Revenue Collection Officers (RCOs) of the RDO where the employer/s of such tax filers are registered may accept Out-of-District Income Tax Returns for CY 2010 of Employees Receiving Purely Compensation Income (BIR Form 1700), outside the coverage of substituted filing, filed on April 14 and 15, 2011 only. III. Transmittal of Out-of-District Returns All RDOs shall prepare and submit soft copies of lists of out-of-district tax filers to the Commissioner of Internal Revenue on or before April 19, 2011 via electronic transmission to [emailprotected]. Tax filers not in the list transmitted by April 19, 2011 shall be considered as having been filed out-of-district and all issuances pertaining thereto shall apply. All RDOs shall transmit the out-of-district returns to the proper RDO where the Employees Receiving Purely Compensation Income are registered within five (5) days from receipt thereof. THESAD IV. Sanctions The foregoing is without prejudice to the liability of employers who are found to have failed to notify its RDO and submit duly accomplished Applications for Registration Information Update of their employees within the prescribed period pursuant to Revenue Regulations Nos. 2-98 and 11-2008, as amended, and other pertinent revenue issuances. V. Repealing Clause All other issuances and/or portions thereof inconsistent herewith are hereby repealed or amended accordingly. VI. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue