REVENUE MEMORANDUM ORDER NO. 3-2012 issued on March 28, 2012 reiterates the
policies and guidelines embodied in Revenue Memorandum Order No. 15-2011 relative to the
acceptance of out-of-district Income Tax Returns (ITRs).
The said policies and guidelines shall still be observed with respect to the acceptance of
the following taxpayers’ ITRs for CY 2011 and/or payment of the corresponding taxes due
thereon by the Authorized Agent Banks (AABs) or Revenue Collection Officers outside the
jurisdiction of their respective home Revenue District Offices (RDOs):
a. Members of the Armed Forces of the Philippines
b. Members of Philippine National Police
c. Public School Teachers, Professors and Instructors
The Order shall take effect immediately and shall only cover ITRs filed by the said
taxpayers on or before April 16, 2012. Thereafter, ITRs of the said taxpayers shall be filed only
with the RDO where they are registered.