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RMC No. 48-2026: Lost Two (2) Pads of Used/Filled-Up but Unissued BIR Form No. 2302 – Tax Subsidy Availment Certificate

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Summary

RMC No. 48-2026 reports the loss of two (2) pads of used or filled-up but unissued BIR Form No. 2302 (Tax Subsidy Availment Certificate) and declares them cancelled.

Key points

  1. Lost forms. The two pads bear Serial Numbers TSC202100008601 to TSC202100008650.
  2. Reported by. Revenue Officer Jennifer S. Meneses of Revenue District Office No. 39 reported the loss.
  3. Cancelled and invalid. The forms are cancelled, and all official transactions that use them are considered invalid.

Who is affected

  • Internal revenue officials, employees, and others concerned

Deadlines and effectivity

  • Issued: May 21, 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.