REVENUE MEMORANDUM CIRCULAR NO. 30-2018 issued on May 3, 2018 amends the documentary requirements for new business registrants.

         The Books of Account has been removed from the list of documents required in securing a Certificate of Registration and Authority to Print. The Books of Account for new business registrants shall be registered by the taxpayer within thirty (30) calendar days from the date of business registration. Failure to register such within the prescribed period shall be subject to penalties pursuant to existing revenue issuances.

       In case of an authorized representative who will transact with the BIR on behalf of the taxpayer, the following shall be required:

a. For Individual

• Special Power of Attorney (SPA); and
• Identification Card (ID) of the authorized person.

b. For Non-Individual

• Board Resolution indicating the name of the authorized representative;
• Secretary’s Certificate; and
• ID of the authorized person.