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RMC No. 77-2026: Lost Triplicate Copy of Used/Filled-Up but Unissued BIR Form No. 0402 – Authority to Cancel Assessment

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Summary

RMC No. 77-2026 notifies all concerned that the triplicate copy of a used, filled-up but unissued BIR Form No. 0402 (Authority to Cancel Assessment) with Serial Number ACA202000015466 is lost.

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Key points

  1. Reported loss. A Revenue Officer of Revenue Region No. 8A, Makati City reported the form as missing.
  2. Effect on the ACA set. The entire ACA set with that Serial Number is cancelled. All official transactions that used it are considered invalid.

Who is affected

  • Internal revenue officials, employees and others concerned

Deadlines and effectivity

  • Issued July 13, 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.