REVENUE MEMORANDUM CIRCULAR NO. 91-2025 issued on October 8, 2025 clarifies the documentary requirements for business registration being signed by the Assistant Corporate Secretary of a corporation.

To reduce the administrative burden and simplify the business registration-related processes, the BIR shall accept Board Resolutions and Secretary’s Certificates signed by Assistant Corporate Secretaries, as part of the documentary requirements under Revenue Memorandum Circular No. 74-2025.