Option Explicit
Sub RemoveRows()
Dim lngLastRow As Long
With ActiveSheet
lngLastRow = .Range("[COLOR="Red"]B[/COLOR]" & Rows.Count).End(xlUp).Row
With .Rows("4:" & lngLastRow)
.AutoFilter Field:=1, _
Criteria1:="="
.AutoFilter Field:=12, _
Criteria1:="="
End With
.Rows("5:" & lngLastRow).SpecialCells(xlCellTypeVisible).Delete
.AutoFilterMode = False
End With
End Sub