Revenue Memorandum Circular (RMC) No. 28-2022March 22, 2022
Submission of Reports Through The Electronic Filing and Submission Tool ( eFAST )April 4, 2022
The Securities and Exchange Commission issued Memorandum Circular (MC) No. 5 s. of 2022 on March 8, 2022 RE: Guidelines on Corporate Dissolution under Sections 134, 136, and 138 of the Revised Corporation Code (RCC).
The said guidelines cover the voluntary dissolution where no creditors are affected, dissolution by shortening of corporate term and involuntary dissolution, as provided under Sec. 134, Sec. 136 and Sec. 138 of the RCC, respectively.
MC No. 05 shall take effect immediately after its publication. It was published on March 9, 2022 in Manila Standard and Business Mirror.
Please check full text here: https://www.sec.gov.ph/mc-2022/mc-no-5-s-of-2022/