The BIR has issued RMC 91-2025 dated October 08, 2025 to provide clarification regarding the documentary requirements for business registration, specifically addressing the authority of Assistant Corporate Secretaries to sign certain documents.

Key highlights:

  • The BIR will now accept Board Resolutions and Secretary’s Certificates signed by an Assistant Corporate Secretary, provided they are duly authorized by the Board of Directors.
  • This change is aimed at improving flexibility in corporate governance and reducing delays in registration-related filings.
  • The RMC supports the efficient processing of registrations, amendments, and other compliance-related documents.

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 for registration. Businesses are encouraged to review their current corporate authorizations to take advantage of this policy change.

This circular aims to streamline business registration processes while maintaining compliance with legal requirements.