The Bureau of Internal Revenue (BIR) has issued updated guidelines prescribing a revised checklist of documentary requirements for registration-related frontline services through Revenue Memorandum Circular (RMC) No. 74-2025. This initiative is aligned with the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, aiming to streamline processes and minimise delays in taxpayer transactions. The BIR emphasised that only applications with complete documentation will be processed, while incomplete or deficient submissions will not be entertained.
Under the new guidelines, One Person Corporations (OPCs) applying for registration through an authorised representative must submit a written resolution issued by the sole stockholder. This resolution must clearly identify the representative and specify the scope of authority granted. The BIR clarified that a special power of attorney will not be accepted as a substitute for the written resolution, as an OPC is a separate legal entity distinct from its stockholder. Likewise, for corporate transactions, secretary’s certificates must be signed exclusively by the duly appointed corporate secretary. Certificates signed by an assistant corporate secretary will not be honoured.
In contrast, RMC No. 91-2025 revises this restriction by allowing assistant corporate secretaries to sign secretary’s certificates. This amendment aims to ease compliance requirements, reduce administrative burden, and streamline processes related to business registration.
The updated guidelines aim to eliminate unnecessary delays caused by incomplete documentary requirements. These guidelines take immediate effect and apply to all registration-related transactions moving forward.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants
P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd
As published in SunStar Cebu, dated 18 December 2025
