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RMC No. 70-2026: Missing Triplicate Copy of Unused/Unissued BIR Form No. 0423 – Apprehension Slip

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Summary

RMC No. 70-2026 reports a missing triplicate copy of unused BIR Form No. 0423 (Apprehension Slip) and cancels the entire set bearing that serial number.

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Key points

  1. Missing form. The missing triplicate copy bears Serial Number APS200100001775.
  2. Reported by. Revenue Officer Vincent M. Chua of Revenue District Office No. 25A reported it missing.
  3. Cancelled and invalid. The entire APS set with that serial number is cancelled, and all official transactions that use it are considered invalid.

Who is affected

  • Internal revenue officials, employees, and others concerned

Deadlines and effectivity

  • Issued: June 22, 2026

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.