Rules on Principal Office Address of Corporations and Partnerships

The Securities and Exchange Commission (SEC) has extended the compliance period — until 30 June 2015 (per Memorandum Circular No. 1, series of 2015) — for companies and partnerships to comply with the required designation of the principal office address. We believe that it’s helpful to disseminate the information to non-clients as well, so we are summarizing the requirements below, culled from SEC Memorandum Circular No. 6 (series of 2014; full text) and SEC Memorandum Circular No. 16 (series of 2014; full text).

Basic Requirement

The complete address must be specified in the Articles of Incorporation or Articles of Partnership — if feasible, the street number, street name, barangay, city or municipality, and if applicable, the name of the building, the number of the building, and name or number of the room or unit.

Existing corporations and partnerships whose Articles of Incorporation or Articles of Partnership indicate only a general address as their principal office address, such that it refers only to a city, town or municipality, or “Metro Manila”, are directed to file an amended Articles of Incorporation or amended Articles of Partnership.

Change of Principal Office Address

Within the same city or municipality

If compliant with the Basic Requirement and a corporation/partnership moved or moves to another location within the SAME city or municipality, it is not required to file an amended Articles of Incorporation or Articles of Partnership. However, it must declare its new or current specific address in its General Information Sheet (GIS) within fifteen (15) days from the transfer or the effectivity of Circular No. 16.

The corporation has the option to voluntarily amend its Articles of Incorporation to indicate its new location within the same city or municipality of its former address.

“Metro Manila” is not considered a city or municipality.

Different city or municipality

In case a corporation or partnership changes its principal office address to another city or municipality, it must amend its Articles of Incorporation or Article of Partnership to indicate its new location.

P&L Law

13 thoughts on “Rules on Principal Office Address of Corporations and Partnerships

    1. pnl

      Hi Sandy. Prepare the partnership resolution and submit, together with the appropriate form, with the SEC. Good luck.

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