The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) No. 91-2025, dated October 08, 2025, introducing a new policy that makes corporate compliance faster and easier.
What Changed
Before this circular, only the Corporate Secretary was authorized to sign a Secretary’s Certificate submitted to the BIR for corporate registration. Any document signed by an Assistant Corporate Secretary was previously not accepted.
Under RMC No. 91-2025, the BIR now officially recognizes Board Resolutions and Secretary’s Certificates signed by an Assistant Corporate Secretary, provided they are duly authorized by the company’s Board of Directors.
Why It Matters
This update simplifies the registration and documentation process for corporations by:
✓ Allowing greater flexibility in corporate signatories
✓ Reducing paperwork delays caused by limited authorized signers
✓ Improving turnaround times for BIR registration and related filings
✓ Supporting the government’s Ease of Doing Business Act initiatives to minimize red tape
What Companies Should Do
Corporations may now designate an Assistant Corporate Secretary through a Board Resolution to legally sign Secretary’s Certificates and similar documents submitted to the BIR. Businesses are encouraged to review their current corporate authorizations to take advantage of this policy change.
With this move, the BIR reaffirms its commitment to streamlining administrative procedures and fostering a more business-friendly environment in the Philippines.
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Bong Corpuz & Co. CPAs 