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Stamping of ITR and audited FS

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Stamping of ITR and audited FS

Stamping of ITR and audited FS

The BIR has issued the following guidelines on the manual filing of annual income tax returns including the required attachments.

     1. Only 3 copies of the income tax returns (ITRs) including the attachments are required to be filed with the authorized agent bank (AAB) or BIR. Copies of ITRs and attachments in excess of three shall not be received by the AAB or BIR.
     2.  The 3 sets of ITRs shall be received by the AAB or BIR by stamping the official receiving seal or stamp on the space provided in the ITR on all three copies of the tax returns and attachments.
     3. The audited financial statement (AFS) shall only be stamped received on the page of the Audit Certificate. Thus, stamping of all of the pages of the AFS is no longer required.

Please see attached copy of RMO 06-10 for your information and guidance.

P&A Tax Alerts are issued to keep our clients updated with the latest tax developments. These are not intended to be a substitute for professional advise. For inquiries and suggestions on how the Tax Alert may be even more useful to you, e-mail Lina.Figueroa@ph.gt.com or Senen.Quizon@ph.gt.com or call 886-5511.

For other tax concerns, please check out our other tax services.

File Attachments:

• RMO 06-2010 (Guidelines on stamping of ITR and AFS).pdf (43 KB)

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