Summary
RMC No. 21-2014 notifies the loss of duplicate copies from two (2) unused sets of BIR Form No. 2310 (Tax Credit Certificate) and cancels the entire sets.
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Key points
- Lost forms. The missing duplicate copies carry Serial Nos. TCC200600004921 to TCC200600004922. They were reported missing by a person at the VAT Credit Audit Division.
- Effect. The entire TCC sets with these serial numbers are cancelled, and all official transactions involving them are considered invalid.
Deadlines and effectivity
- Issued April 11, 2014
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
