Requirements For Business Closure

Securities and Exchange Commission (SEC)

Corporation Partnership Barangay City Hall Bureau of Internal Revenue (BIR)

1. Board Resolution 1. Letter Request stating reason for

2. Articles of Incorporation termination

1. Director’s Certificate 3. Amended articles, if any 2. Original BIR Certificate of Registration

2. Articles of Incorporation 4. Letter request for retirement 3. Books of Account / Ask for Receipts

3. Amended Articles of Incorporation (if 1. Articles 5. Audited Financial Statement & ITR for the three (3) preceding years of the Poster

any) of retirement date. 4. Inventory List of Unused Receipts /

4. Audited Financial Statements (AFS) Partners 6. Original Mayor’s Permit and Official Receipts Invoices

5. Certification by President and hip 7. Monthly and/or Quarterly BIR VAT Returns / ITR for the current year. 5. Unused Receipts / Invoices for

Treasurer 2. Affidavit 8. Certification of Gross Sales for the current year duly certified by an Cancellation

6. BIR Tax Clearance Certificate of 1. Barangay accountant. 6. Board Resolution / Notice of

7. Publisher’s Affidavit of Publication Dissoluti Clearance, latest 9. Authorization letter for representatives / liaisons together with ID of both Dissolution

8. Endorsement / Clearance from Other on (original and signatory & representative. 7. Latest ITR with Financial Status (for 3

Departments / Government Agencies 3. BIR Tax copy) 10. Cedula / CTC for three (3) years of the retirement date. years)

(if applicable) Clearanc 2. Letter of Request 11. If no operation, submit Affidavit of no operation. 8. Interim ITR with Financial Statement

9. Notarized Secretary’s Certificate e for Retirement 12. Certification from Barangay stating actual closure of business. 9. Verification Slip (CMS)