REVENUE MEMORANDUM CIRCULAR NO. 48-2026 issued on May 21, 2026 notifies all internal revenue officials, employees and others concerned about the loss of two (2) pads of used/filled-up BIR Form No. 2302 -Tax Subsidy Availment Certificate bearing Serial Numbers TSC202100008601 to TSC202100008650.

Said forms, which were reported as lost by Revenue Officer Jennifer S. Meneses of Revenue District Office No. 39, have been cancelled and all official transactions involving the use thereof are considered as invalid.