Procedure in the Cancellation of BIR Registration of a Corporation



  1. BIR Form 1905
  2. Board Resolution of company closure (see sample below)
  3. Business Retirement at BPLO
  4. Request for Cancellation of business registration (see sample below)
  5. RCS Open Cases Verification
  6. Inventory List of Used & Unused Principal and Supplementary Receipts & Invoices
  7. Affidavit of No operation, if applicable
  8. Surrender original BIR Registration Certificate and "Ask for a Receipt"
  9. ITR and Audited FS for the last 3 years
  10. Books of Accounts
  11. Board resolution appointing authorized representative or SPA, if single proprietorship



BOARD RESOLUTION (SAMPLE ONLY)


            I, LEE BRUCE, being the duly elected President of ABC SHOP INC., a corporation duly organized and existing under Philippine laws with main business address at 321 Aguirre Ave., BF Homes, Parañaque City, do hereby certify that during the regular meeting of the Board of Directors of ABC SHOP INC. held on December 20, 2017, the following resolution was unanimously adopted:

“RESOLVED THAT the consent of the Board of Directors be and is hereby given for the closure of the principal office at 321 Aguirre Ave., BF Homes, Parañaque City, effective December 31, 2017”.  

I also certify under oath that the above resolution is in full force and effect and has not been amended or revoked.

                                                                                     
            IN WITNESS WHEREOF, I have hereunto affixed my signature this ____ day of _________________ at Paranaque City, Philippines.



LEE BRUCE
                                                                                                                 President
           

CERTIFICATE OF SECRETARY

I, JOHNNY ESTRADA, do hereby certify that I am the duly elected Corporate Secretary of ABC SHOP INC. and certify that the above is a true and correct record of the resolution that was duly adopted by the Directors of the Corporation on December 20, 2017.



                                                                                                      JOHNNY ESTRADA
                                                                                                       Corporate Secretary

           
REPUBLIC OF THE PHILIPPINES)
_________________________) S.S.

            SUBSCRIBED AND SWORN TO before me, this _______day of _____________ at ________________ City, affiant exhibited to me her ________________, issued on ______________, ________________ City.

           
                                                                                                            NOTARY PUBLIC
Doc. No. ______;
Page No. ______;
Book No. ______;

Series of 2018. 



SAMPLE REQUEST FOR CANCELLATION

The Revenue District Officer
Revenue District No. 52
Parañaque City


Dear Sir/Madam:

I am LEE BRUCE, the President of ABC SHOP INC. with business address at No. 321 Aguirre Ave., BF Homes, Parañaque City. Said business was registered with the Bureau of Internal Revenue under TIN No. 009-102-015-000.

Because of financial reasons, we would like to request for the cancellation of the business registration of ABC SHOP INC. effective May 31, 2018.

Attached for your ready reference are the following documents:
1.      BIR Form 1905
2.      Board Resolution of company closure
3.      BIR Registration Certificate
4.      RCS open cases verification slip
5.      Business Retirement at BPLO-City of Parañaque
6.      Inventory List of Used & Unused Principal and Supplementary Receipts & Invoices
7.      ITR (Form 1702) – for taxable year 2017
8.      Affidavit of no operation
9.      Books of Accounts

Hope for your usual favorable attention upon said request.

Yours very truly,



LEE BRUCE
ABC SHOP INC.



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