RMC No. 74-2025 — Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services Digest | Full Text | Annex CDR

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Bringing in Revenues for Nation-building PILIPINAS BAGONG

JUL 1 8 2025

REVENUE MEMORANDUM CIRCULAR NO._ 0 7 4 - 2 0 2 5

SUBJECT :UpdatedChecklistofDocumentary Requirementsfor BIR

Registration-Related Frontline Services

TO :All Internal Revenue Officers,Employees and Others Concerned

This Circular is hereby issued to prescribe the updated Checklist of Documentary Requirements (Annexes) for registration-related frontline services.

authorized representative shall be required to present a Written Resolution indicating the name For clarification, a One Person Corporation (OPC) applying for registration through an

juridical entity and has a separate legal personality, distinct from its sole stockholder . representative. This requirement does not apply if the incorporator or sole stockholder of the OPC is personally transacting with the Bureau of Internal Revenue (BIR). A Special Power of of authorized representative and the details or purpose of authorization being given to the Attorney cannot be submitted as a substitute to the Written Resolution since an OPC is a

be submitted as a substitute to a Secretary's Certificate signed by the duly appointed Corporate Secretary. Similarly, a Secretary's Certificate signed by an Assistant Corporate Secretary cannot

requirements and shall not process deficient or incomplete applications or requests The BIR shall only process applications or requests with complete documentary

of Republic Act No. 11032, otherwise known as the "Ease of Doing Business and Efficient pursuant to paragraph 2 of Rule VII, Section 2(b) of the Implementing Rules and Regulations Government Delivery Act of 2018".

All internal revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.

@RUREAHGFINTERNAN REVENUE ANAGEMENT DIVISION

JUL 18 2025 Compissioner of Internal Revenue ROMEO LUMAGUI,JR

ADMIN UNIT-2 G

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