Under Securities and Exchange Commission (SEC) Memorandum Circular No. 6, series of 2015, the name of a corporation or partnership that has been dissolved or whose registration has been revoked shall not be used by another corporation, except in meritorious cases as determined by the SEC En Banc.
Only expired corporations may apply for re-registration using the same corporate name. Upon approval of the re-registration, the certificate of registration to be issued to the new corporation shall indicate its new SEC registration number and pre-generated Tax Identification Number as confirmation that the same is a separate and distinct entity from the expired corporation.
This article does not constitute and is not intended to be legal advice. If you have any question or need any assistance in the re-registration of a corporation, please feel free to send us an email at roselle.jean@nonatolaw.com.