In this section

Historical Rules · 1 September 2023

Rule 710.3

Official source text from the 1 September 2023 Rules release

You must ensure that it’s clear at all times whether a permanent you control is flipped or not, both when it’s untapped and when it’s tapped. Common methods for distinguishing between flipped and unflipped permanents include using coins or dice to mark flipped objects.

Find this number in the current Rules