revenue memorandum order no. 15-2011 issued on march 18, 2011 allows the acceptance of out-of-district income tax returns (itrs) for cy 2010 filed by certain government officials and employees. all authorized agent banks (aabs) and revenue collection officers (rcos) shall accept out-of-district itrs for cy 2010 (bir forms 1700 and 1701) filed on or before april 15, 2011 by the following government officials and employees: a) members of the armed forces of the philippines (afp); b) members of the philippine national police (pnp); and c) public school teachers, professors and instructors. no penalties and/or sanctions shall be imposed to the said taxpayers for filing itrs for cy 2010 (bir forms 1700 and 1701) and paying the tax due thereon at the wrong venue. no penalties and/or sanctions shall likewise be imposed to the arabs and r cos for accepting the same. the itrs for cy 2010 filed after april 15, 2011 shall, however, be filed by the said taxpayers in the revenue district offices where they are registered, subject to all applicable penalties. the procedures to be observed in the receipt of the itrs and tax payments by aabs and rcos are specified in the order.