REVENUE MEMORANDUM CIRCULAR NO. 46-2012 issued on August 16, 2012 cancels one (1) set of unissued BIR Form No. 0402 – Authority to Cancel Assessment (ATCA) with Serial No. ACA200900025001 due to a misprint in its original copy.                                                                           The abovementioned printing error was reported by Ms. Donnalyn R. Morata of Revenue Region No. 10, Legazpi City. Accordingly, all official transactions involving the use of said form is considered as invalid.