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s Circular is hereby issued to prescribe the updated Checklist of Documentary\nRequirements (Annexes) for registration-related frontline services.\nFor clarification, a One Person Corporation (OPC) applying for registration through an\nauthorized representative shall be required to present a Written Resolution indicating the name\nof authorized representative and the details or purpose of authorization being given to the\nrepresentative. This requirement does not apply if the incorporator or sole stockholder of the\nOPC is personally transacting with the Bureau of Internal Revenue (BIR). A Special Power of\nAttorney cannot be submitted as a substitute to the Written Resolution since an OPC is a\njuridical entity and has a separate legal personality, distinct from its sole stockholder .\nSimilarly, a Secretary's Certificate signed by an Assistant Corporate Secretary cannot\nbe submitted as a substitute to a Secretary's Certificate signed by the duly appointed Corporate\nSecretary.\nThe BIR shall only process applications or requests with complete documentary\nrequirements and shall not process d