Summary
RMC No. 91-2025 clarifies that the BIR accepts Board Resolutions and Secretary’s Certificates signed by Assistant Corporate Secretaries as business registration requirements.
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Key points
- Acceptance. To reduce administrative burden and simplify registration, the BIR accepts these documents signed by Assistant Corporate Secretaries as part of the documentary requirements under RMC No. 74-2025.
Who is affected
- Corporations registering a business
Deadlines and effectivity
- Issued October 8, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.