REVENUE MEMORANDUM ORDER NO. 6-2010 issued on January 20, 2010 prescribes the policies and guidelines in the stamping of Income Tax Returns (ITRs) and the attached audited financial statements, and the number of copies of tax returns to be submitted and file. All concerned offices, including Authorized Agent Banks (AABs), shall receive the ITR by stamping the official receiving seal or stamp of receipt of an internal revenue office where the said returns are filed on the space provided for in the three (3) copies of the returns. The attachments to the ITR shall also be received in the same manner, but for the attached financial statements the same shall be stamped received only on the page of the Audit Certificate. Accordingly, the other pages of the financial statements and its attachments need not anymore be stamped received. Taxpayer shall only accomplish and file three (3) copies of tax returns with the AAB and/or the BIR.