REVENUE MEMORANDUM ORDER NO. 18-2011 issued on April 15, 2011 allows the acceptance of out-of-district Income Tax Returns (ITRs) for CY 2010 of Employees Receiving Purely Compensation Income, outside the coverage of substituted filing, in the Revenue District Office (RDO) where their employees are registered. The provisions of Revenue Regulations No. 13-2010 notwithstanding, all Authorized Agent Banks (AABs) and Revenue Collection Officers of the RDO where the employer/s of such tax filers are registered may accept said out-of-district ITRs filed on April 14 and 15, 2011 only 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 kim.jacinto-henares@bir.gov.ph. Tax filers not in the said list 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.