20/07/2025
The Bureau of Internal Revenue has recently issued Revenue Memorandum Circular (RMC) No. 74-2025 dated July 18, 2025 regarding the updated checklist of documentary requirements for BIR registration-related frontline services. Taxpayers are also reminded of the following:
👉 For One Person Corporations (OPCs), a Written Resolution is indicating the name of the authorized representative and details or purpose of authorization being given to the representative is required unless the incorporator/sole shareholder is the one personally transacting with the BIR;
👉 For OPCs, a Special Power of Attorney (SPA) cannot be submitted as a substitute to the Written Resolution since an OPC, like a regular corporation, is juridical entity and has a separate legal personality, distinct from its sole shareholder;
👉 For regular corporations, a Secretary's Certificate signed by the assistant secretary cannot be submitted as a substitute to a Secretary's Certificate signed by the duly appointed corporate secretary;
👉 The BIR shall only process applications or requests with complete documentary requirements and shall not process deficient or incomplete applications or requests pursuant to RA No. 11032 or the Ease of Doing Business and Efficient Government Delivery Act of 2018.
Source: BIR website
