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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 091-2025
Recently, RMC No. 074-2025 clarified that only the duly appointed Corporate Secretary is authorized to sign the Secretary’s Certificates required for business registration with the Bureau of Internal Revenue (BIR).
However, to reduce the administrative burden and simplify the business registration-related processes, the BIR shall accept Board Resolutions and Secretary’s Certificates signed by Assistant Corporate Secretaries, as part of the documentary requirements under RMC No. 074-2025.