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RMC No. 85-2025: Lost One (1) Set of Unused/Unissued BIR Form No. 0423 – Apprehension Slip

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Summary

RMC No. 85-2025 reports the loss of one (1) set of unused BIR Form No. 0423 (Apprehension Slip) and declares it cancelled.

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Key points

  1. Lost form. The lost form has Serial Number APS200300043343. Revenue Officer Nikki Q. Bautista of Revenue District Office No. 6 reported the loss.
  2. Effect of the loss. The form is cancelled. All official transactions involving its use are considered invalid.

Deadlines and effectivity

  • Issued September 17, 2025

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.