Tax Alert No. 28 Revenue Memorandum Circular (RMC) No. 91-2025 dated 8 October 2025

Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a Corporation 

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 91-2025 to clarify that the BIR shall accept Board Resolutions and Secretary’s Certificate signed by Assistant Corporate Secretaries, as part of the documentary requirements for BIR registration-related frontline services. 

You may access the full version of the RMC through the BIR website.

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