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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 74-2025
This Circular provides for the updated checklist of documentary requirements for registration-related frontline services, which is accessible through this link: Checklist of Documentary Requirements – 2025
Further clarifications:
- A One Person Corporation (OPC) applying for registration through an authorized representative shall be required to present a Written Resolution indicating the:
- Name of authorized representative; and
- Details or purpose of authorization
The Written Resolution cannot be substituted with a Special Power of Attorney (SPA) since an OPC is a juridical entity with separate legal personality, distinct from its sole stockholder. Neither can a Secretary’s Certificate signed by an Assistant Corporate Secretary be used as a substitute to a Secretary’s Certificate signed by the duly appointed Corporate Sercretary.
In cases where the incorporator or sole stockholder of the OPC is personally transacting with the BIR, the above requirement does not apply.
- Pursuant to paragraph 2 of Rule VII, Section 2(b) of the Implementing Rules and Regulations of Republic Act No. 11032, also known as the “Ease of Doing Business and Efficient Governemnt Delivery Act of 2018”, the BIR shall only:
- Process applications or requests with complete documentary requirements; and
- Shall not process deficient or incomplete applications or requests