BIR Tax Updates – What You Need to Know About RR No. 24-2025 and RMC No. 91-2025
- Yasser Aureada
- 5 days ago
- 2 min read
Understanding the New Regulations
The Bureau of Internal Revenue (BIR) has recently issued two important updates that will directly affect businesses and accounting practitioners:
Revenue Regulation (RR) No. 24-2025 – Amends Section 2.57.2(I) of RR No. 2-98 (as amended), focusing on Creditable Withholding Tax (CWT) for Top Withholding Agents.
Effectivity: October 10, 2025 (15 days after publication).
Key Change: Clarifies and adjusts how top withholding agents must compute and remit CWT under the revised guidelines.
Revenue Memorandum Circular (RMC) No. 91-2025 – Provides clarification on documentary requirements for business registration.
Previously, only a duly appointed Corporate Secretary could sign Secretary’s Certificates.
New Clarification: The BIR will now also accept Board Resolutions and Secretary’s Certificates signed by Assistant Corporate Secretaries, reducing administrative burden and simplifying business registration-related processes.
Why These Updates Matter
For businesses and professionals, these issuances reinforce the need to revisit tax workflows and compliance practices.
For Top Withholding Agents:You’ll need to carefully re-assess withholding computations and ensure remittances are fully aligned with the amended rules. Errors or oversights could invite penalties or audits.
For Corporations and Start-ups:The clarification under RMC No. 91-2025 is a welcome simplification, as it broadens who can validly sign important documents during registration, avoiding unnecessary delays and bottlenecks.
What Businesses Should Do Next
Review Current Practices – Audit your withholding tax processes and ensure they comply with RR No. 24-2025.
Update Internal Policies – Adjust accounting systems, checklists, and signatory protocols based on the clarified rules.
Communicate with Stakeholders – Ensure management, accountants, and legal teams are aligned to avoid compliance risks.
Seek Expert Guidance – Regulations evolve quickly; consulting tax experts ensures you remain compliant and risk-free.
How YRA BSC Can Help
At YRA BSC, we’re already aligning our internal policies and preparing advisory notes for our clients. Our role is to ensure you don’t just stay compliant but also operate efficiently despite regulatory changes.
If you’d like a walkthrough of how RR No. 24-2025 and RMC No. 91-2025 may affect your operations, reach out to us. Staying proactive today saves you from costly penalties tomorrow.
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