Tax Alerts

Amendment of AOIs to show detailed company address

Pursuant to SEC Memorandum No. 6, series of 2014, Articles of Incorporation (AOI) or Articles of Partnerships (AOP) should indicate the exact address of the principal office of the company.  As applicable, it should have the room or unit number, name of building, number and street name, barangay, and town or city/province.  

The affected entities are given until December 31, 2014 to effect a change.  The application to amend the AOI and AOP shall be filed with the SEC’s Company Registration and Monitoring Department (CRMD), or at any of its extension offices in the cities of Baguio, Cagayan de Oro, Cebu, Davao, Iloilo, Legazpi, Tarlac and Zamboanga. 

For failure to effect the change before the deadline, the SEC shall defer action on applications for amendments and request for certifications, clearances and the like of the concerned corporation and partnership.

Please see attached copy of SEC Memorandum Circular No. 6, series of 2014