IAC/BOI Assistance to BOI Registered Enterprises in Case of Dissolution of Partnership/Corporation
BOI Registered DOCUMENTS REQUIRED BY THE FOLLOWING GOVERNMENT AGENCIES:
Enterprises DTI SSS BIR
Partnership Not Certificate of Filing of
Applicable Articles of Dissolution/
Cancellation of Registration
issued by the SEC/ CDA
Corporation Not
Applicable In the absence of the
above, any two (2) of the
following:
1. Audited Financial
Statements & ITR showing
non-operation/ no earnings
for the applicable period/s
filed with the SEC or BIR
within the prescribed period.
2. Board Resolution
approving the termination of
business operation adopted
within the prescribed period
and duly acknowledged
received by regulatory
agencies (e.g. BIR, SEC,
etc)
3. SS FormR-3 showing the
separation of its employee/s,
duly received by the SSS
within the first 10 days of the
month after the applicable
quarter.
4. Notification of business
termination duly received by
the SEC or the BIR within
the prescribed period.
apm/Partnership.Corp.Dpcs.SSS.etc.
PAG-IBIG/ HDMF PhilHealth LGU
1.Board Resolution
1. Letter of Request for 1.Letter by the 1. Deed of signed by the majority
cessation of Partnership/Corpora- Dissolution of the Board of
registration. tion informing the approved by the Directors.
2. Form 1905. “Membership SEC; or 2. Articles of Incor-
3. Original certificate of Department”, 2. Certification of poration/ if there were
Registration with BIR. addressed to the Non-operation of amendments made in
4. Latest Mayor’s Office Manager of the Business from the articles, submit
Permit. Pag-Ibig Branch SEC/BIR; or amended articles.
5. Latest Income Tax where the business is 3. Minutes of 3. Letter request for
Return with Financial located, that the Meeting certified retirement stating
Statement and Auditors business has been by the Corporate reasons.
Report up to time of terminated. Secretary. 4. Financial
application for closure. 2. Latest ITR. Statements & ITRs
6. 3 years all Internal 3. Audited Financial for the three (3)
Revenue Tax Payments Statement. preceding years of
and tax Returns: 4. Certificate of Filing retirement date.
 Registration Fee of the Articles of 5. Original Mayor’s
 Form 1601C Dissolution. Permit and Official
 Form 1601E 5. Cancellation of Receipt of the current
 Form 1604CF Registration issued calendar year.
 Form 1604E by the SEC/CDA. 6. Gross Income for
 DST the current year - If
7. Books of Accounts. none, Affidavit of Non-
8. Supporting papers for Operation.
all deductions claimed. 7. In case there are
9. List of inventories as branches: Breakdown
of closure date. of Gross
10. Inventory list of Sales/Receipts &
unused RECEIPTS/ submit all proofs of
INVOICES. payments from other
11. Used RECEIPTS/ branches.
INVOICES. 8. If method of
12. RCS Cases. accounting is by
Fiscal Year, convert to
Calendar Year.
9. Submit authoriza-
tion letter of person
who will process the
retirement of the
business complete
with identification.