REVENUE MEMORANDUM ORDER NO. 13-2010 issued on February 4, 2010 amends
Revenue Memorandum Order No. 6-2010 relative to the policies and guidelines on stamping of
Income Tax Returns and the audited Financial Statements.
Item No. 2, Section III was amended to read as follows:
“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.”