REVENUE MEMORANDUM CIRCULAR NO. 104-2025 issued on November 11, 2025 notifies internal revenue officials, employees and others concerned about the loss of two (2) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet bearing Serial Numbers TIS202000240156 – TIS202000240157.

Said forms, which were reported as lost by Revenue Officer Merle L. Suguitan of Revenue Region 1, have been cancelled and all official transactions involving the use thereof are considered as invalid.