(NAR) VOL. 22 NO. 2, APRIL - JUNE 2011
“1.All concerned Offices, including AABs, shall receive the income tax returns 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.
In the case of corporations and other juridical persons, there should be stamped “RECEIVED” in at least two (2) extra copies of the audited financial statements for filing with the Securities and Exchange Commission.”