The Bureau of Internal Revenue (BIR) has rolled out a fresh set of rules designed to make business registration smoother and faster. Issued on December 17, 2025, through Revenue Memorandum Circular (RMC) 74-2025, the updated guidelines provide a revised checklist of documents needed for various registration services.
What's New in the BIR Guidelines?
This move by the tax agency directly supports the Ease of Doing Business and Efficient Government Service Delivery Act of 2018. The core goal is to cut through red tape and prevent unnecessary holdups for taxpayers. A key point stressed by the BIR is that it will only accept and process applications with a full set of documents. Submissions that are incomplete or lack required papers will be turned away immediately.
Specific Rules for One Person Corporations (OPCs)
For entrepreneurs running a One Person Corporation, there's a crucial update. If an authorized representative is handling the registration, they must present a written resolution from the sole stockholder. This document must explicitly name the representative and detail the extent of their authority.
The BIR made a clear distinction: a special power of attorney is not a valid substitute. This is because an OPC is considered a separate legal entity from its single owner, requiring this specific form of authorization.
Changes for Corporate Secretary Certificates
The guidelines also tighten the rules for corporate transactions. A secretary's certificate must now be signed only by the duly appointed corporate secretary. Signatures from an assistant corporate secretary will not be accepted under RMC 74-2025.
However, in a related but separate development, the BIR introduced an amendment through RMC 91-2025. This later circular revises the restriction, now permitting assistant corporate secretaries to sign these certificates. This change aims to ease compliance, lessen administrative load, and further streamline registration processes.
Immediate Effect and Purpose
These updated guidelines are effective immediately and apply to all upcoming registration-related transactions. The BIR's primary objective is to eliminate delays traditionally caused by applicants submitting incomplete paperwork. By setting clear and updated requirements from the outset, the agency hopes to make interactions with taxpayers more efficient.
Business owners and their representatives are advised to review the new checklists carefully to ensure their applications are complete and can be processed without delay.
