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BIR RMC 74-2025: New Rules on Registration and Compliance in the Philippines 

BIR Tightens Registration Rules: What Taxpayers and Businesses Need to Know 

The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) No. 74-2025, updating the Checklist of Documentary Requirements (CDRs) for registrations, applications, and other frontline requests. 

This aligns with the government’s thrust to ensure efficiency, transparency, and accountability under the Ease of Doing Business and Efficient Government Service Delivery Act of 2018 (RA 11032). Businesses in Metro Manila and across the Philippines must now meet higher compliance standards to avoid processing delays or outright rejection. 

What’s New in RMC 74-2025 

The circular consolidates and clarifies requirements while enforcing a “no incomplete documents” rule. Key changes include: 

1. One Person Corporations (OPCs): Written Resolution Required 

  • OPCs authorizing a representative must issue a Written Resolution from the sole stockholder. 
  • The resolution must specify the representative’s name, authority, and scope. 
  • A Special Power of Attorney (SPA) is no longer acceptable. 
  • This emphasizes that an OPC is a separate legal entity, and corporate actions must come from the company, not the individual. 

2. Secretary’s Certificates: Signed Only by the Corporate Secretary 

  • Only the appointed Corporate Secretary can sign. 
  • Signatures from Assistant Secretaries or other officers will not be accepted, regardless of internal practices. 

Why This Matters to Businesses and Taxpayers 

These updates affect startups, corporations, and their legal representatives: 

  • Stricter Documentation: Submissions with missing or incorrectly signed documents will be rejected. 
  • Legal Compliance: Corporations, especially OPCs, must align internal processes with formal requirements. 
  • Greater Accountability: The BIR reinforces its “no shortcuts” policy for verifiable and traceable documents. 

What You Should Do Next 

To avoid costly mistakes and delays, businesses should: 

  • Review the Updated CDRs relevant to their transactions. 
  • Double-check signatories—only the Corporate Secretary can sign certificates. 
  • Prepare a Written Resolution if an OPC is authorizing a representative. 
  • Verify representative authority before submission. 
  • Consult a professional tax or legal advisor for guidance. 

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