Summary
RMC No. 74-2025 prescribes the updated checklist of documentary requirements for BIR registration-related frontline services and clarifies some requirements.
Key points
- One Person Corporation (OPC). An OPC applying through an authorized representative presents a Written Resolution naming the representative and the purpose of the authorization. This does not apply if the incorporator or sole stockholder transacts personally with the BIR.
- No substitute for the Written Resolution. A Special Power of Attorney cannot replace the Written Resolution, because an OPC is a juridical entity with a legal personality separate from its sole stockholder.
- Secretary’s Certificate. A Secretary’s Certificate signed by an Assistant Corporate Secretary cannot replace one signed by the duly appointed Corporate Secretary.
- Complete requirements only. The BIR processes only applications or requests with complete documentary requirements. Deficient ones are not processed, per paragraph 2 of Rule VII, Section 2(b) of the IRR of RA No. 11032 (Ease of Doing Business and Efficient Government Delivery Act of 2018).
Who is affected
- One Person Corporations applying through a representative
- Applicants for registration-related frontline services
Deadlines and effectivity
- Issued July 18, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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