REVENUE MEMORANDUM CIRCULAR NO. 22-2005 issued on June 7, 2005 specifies the authorized place of filing and/or payment of amended Income Tax returns of actors and actresses.
         The Commissioner, by virtue of the power vested in him under Sec. 7 in relation to Sec. 51 (B) of the National Internal Revenue Code (NIRC), now allows all actors and actresses who were not issued Letters of Authority to file and/or pay their amended Income Tax returns at any authorized banks within the jurisdiction of Revenue District No. 39 – South, Quezon City