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

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHLIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City March 19.2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR N 048-2026

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

TO : All Internal Revenue Officials, Employees and Others Concerned

unissued BIR Form No. 2302 -- Tax Subsidy Availment Certificate, bearing the following serial numbers: Notice is hereby given of the Ioss of two (2) pads of used/filled-up but

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Revenue Officer IV, Revenue District Office No. 39, previously assigned at Revenue The abovementioned forms were reported as lost by Ms. Jennifer S. Meneses.

District Office No. 40, Revenue Region No. 7A, Quezon City. and have consequently been cancelled. All official transactions involving the use of said forms are therefore considered as INVALID.

the necessary measures to prevent the improper or fraudulent disposition or use of the same. promptly notify this Office in the event that the aforesaid forms are found and to take Internal Revenue officials, employees and others concerned are requested to

RECORDS MANAGEI OEINTERNAI REVFNUE MEN DIVISION

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MAY 21 2026

CHARLITO MARTIN R. MENDO ADMIN UNITI TIME Q:40am Commissioner of Internal Revenue

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:BiR National Office-Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000: 8929-7676 Website: www.bir.gov.ph