A Structural Shift in Registration Compliance with BIR Updated Checklist of Documentary Requirements (CDR)
On 18 July 2025, the Bureau of Internal Revenue issued Revenue Memorandum Circular No. 074-2025, adopting the updated Checklist of Documentary Requirements (CDR – July 2025) for registration-related frontline services. RMC No. 74-2025 While framed as a checklist update, the revised CDR represents a broader compliance shift affecting corporations, OPCs, foreign corporations, digital service providers, branches, and even …

