How Can You Transfer RDO Online? A Simple Guide

It’s pretty common for people to switch jobs. They might move to a different company that offers better things, or they might leave their job to start their own business.

When you change jobs, you have to update your tax records. These records are kept at a place called the Revenue District Office (RDO), and each employer has a different one. So, when you get a new job, you have to change your RDO to match your new employer’s RDO.

You do this by filling out a form called BIR Form 1905. This form isn’t only for changing your RDO, though. You can also use it to update other things, like if you get married, or if you want to change the name of your business, or even if you need to close your business.

This form is pretty versatile, but for now, let’s just focus on using it to update your RDO when you change jobs. If you need to use this form for any other reason, you can look for more info on the BIR website or ask at your local BIR office.

Just keep in mind, this is just a basic guide. If you need more detailed help, you should get advice from a professional.

What is BIR Form 1905 Used For?

The BIR Form 1905 is an important document for taxpayers in the Philippines. It has several uses, including:

1. Updating Personal Details: If you need to change any of your registered information with the Bureau of Internal Revenue (BIR), like your address, name, contact information, or details about your business, you would use this form.
2. Changing or Replacing Documents: If you lose or need to replace certain documents like your Tax Identification Number (TIN) card or Registration Certificate, you would use BIR Form 1905. This form also helps if you need to cancel certain documents.
3. Closing a Business or Changing Tax Options: If you’re closing a business, changing your record-keeping methods, or choosing a different income tax rate option (like the 8% rate), you would need to fill out and submit this form.

How Can You Transfer RDO Using BIR Form 1905?

Sometimes, you might need to switch from your current tax office, called a Revenue District Office (RDO), to a new one. This guide will show you how to do that based on what type of taxpayer you are and why you need to make the switch.

The first thing you need to know is your old and new RDO codes. If you’re not sure what they are, this guide will help you figure out which RDO code you’re currently under and which one you need to switch to.

1. BIR Form 1905: RDO Transfer for One-Time Taxpayers, EO 98 Registrants, and Employees Starting a New Business

Who Can Change Their Tax Office?

If you’re a one-time taxpayer or someone registered under EO 98 and you’re starting a new business or registering as a professional, you can change your tax office. Also, if you’re an employee planning to start a business or become a professional in a different tax office, you can make this change too.

Where to Ask for This Change?

To ask for this change, go to the tax office (RDO) where you’re currently registered. Your tax number (TIN) should be moved to the new tax office that covers your new business address. If your business doesn’t have a fixed location, then your TIN should be moved to the tax office that covers your home address.

How to Make This Change?

You’ll need to fill out a form called BIR Form 1905 and another one called BIR Form 1901. You need to have two copies of both these forms.

Also, bring along:

• A copy of the DTI Certificate of Registration of Business Name (if you have one)
• A copy of your Mayor’s Permit (or the application form if it’s still being processed)
• A copy of your new business location’s lease contract (if you have one)
• If you’re a professional, your Professional Tax Receipt/Occupational Tax Receipt
• If you’re sending the forms by email or fax, a valid government-issued ID

Steps to Make the Change

Step 1: Download and fill out the BIR Form 1905.

• Fill in all the required details in Part I (Taxpayer Information).
• In Part II (Reason/Details of Registration Information Update/Correction), tick the box that says “Correction/Change/Update of Registration of Information”.
• In Number 7B, tick the box that says Change in Registered Address.
• Tick the box that says Transfer to another RDO.
• In “From (Old RDO),” write down the code of the tax office where you’re currently registered.
• In “To (New RDO),” write down the code of the tax office that covers your new business address. If your business doesn’t have a fixed location, write down the code of the tax office that covers your home address.
• Write down the full address of your new business location.
• Finally, in Number 12 (Declaration), write your full name and sign above it.

Step 2: Submit all the forms and other documents either in person, by email, or by fax.

Once they get your documents, your old tax office will quickly move your tax registration records to your new tax office.

2. BIR Form 1905: RDO Transfer Process for Employees Joining a New Employer

Who Should Apply for a Change in Tax Office?

If you’re an employee who’s switching to a new job or moving from your company’s main office to a branch office (or the other way around), you’ll need to apply for a change in your tax office.

Where to Ask for This Change?

You should ask for this change at your current tax office (RDO).

Where to Move Your Tax Number?

Your tax number (TIN) should be moved to the tax office that covers where you live. This is not the same as your employer’s tax office, according to a rule called Revenue Memorandum Order No. 37-2019.

What Do You Need to Make This Change?

To make this change, you’ll need:

• Two filled-out copies of a form called BIR Form 1905
• A valid company ID, a certificate of employment, or any proof that you’re currently employed
• If you’re sending the forms by email or fax, a valid government-issued ID

How to Make This Change?

Step 1: Download and fill out the BIR Form 1905.

• Fill in all the required details in Part I (Taxpayer Information).
• In Part II (Reason/Details of Registration Information Update/Correction), tick the box that says “Correction/Change/Update of Registration of Information.”
• In Number 7B, tick the box that says “Change in Registered Address.”
• Tick the box that says “Transfer to another RDO.”
• In the “From (Old RDO)” field, write the code of the tax office where you’re currently registered.
• In the “To (New RDO)” field, write the code of the tax office that covers where you live.
• Write down your complete home address.
• Finally, in Number 12 (Declaration), write your name and job title, and sign it.

Step 2: Submit the filled-out form and other documents in person. If your old tax office is too far away, you can send the documents by fax or email.

Once your old tax office gets your documents, they’ll start moving your tax registration records to your new tax office. This should be done within 24 hours.

3. BIR Form 1905: Procedure for RDO Transfer for Employers Shifting to a New RDO

Who Should Apply for a Change in Tax Office?

If you’re a business owner and you’re moving your business to a new location that’s covered by a different tax office, you’ll need to apply for a change in your tax office.

Where to Ask for This Change?

You should ask for this change at your current tax office (RDO).

Where to Move Your Tax Number?

Your tax number (TIN) should be moved to the tax office that covers your new business location.

What Do You Need to Make This Change?

To make this change, you’ll need:

• Two filled-out copies of a form called BIR Form 1905 for each of your employees
• Two filled-out copies of BIR Form 1905 completed by you, the employer
• A list of employees who will be moved to the new tax office

How to Make This Change?

Step 1: Ask all your employees (except those who live in the same area as the old tax office) to fill out BIR Form 1905. They should:

• Fill in all the required details in Part I (Taxpayer Information).
• In Part II (Reason/Details of Registration Information Update/Correction), tick the box that says “Correction/Change/Update of Registration of Information.”
• In Number 7B, tick the box that says “Change in Registered Address.”
• Tick the box that says “Transfer to another RDO.”
• In the “From (Old RDO)” field, write the code of the tax office where you’re currently registered.
• In the “To (New RDO)” field, write the code of the tax office that covers your new business location.
• Write down your new business address.
• Finally, in Number 12 (Declaration), they should write their name, sign it, and write their job title.

Step 2: You, the employer, or someone you authorize (like an HR officer) should also fill out BIR Form 1905.

Step 3: Submit all the forms and the list of employees to be transferred to your old tax office. This will start the process of moving your employees’ tax registration records to the new tax office.

4. BIR Form 1905: RDO Transfer Procedure for Corporate and Self-Employed Taxpayers

Who Should Apply for a Change in Tax Office?

If you’re a business owner or a self-employed person and you’re moving your business to a new location that’s covered by a different tax office, you’ll need to apply for a change in your tax office.

Where to Ask for This Change?

You should ask for this change at your current tax office (RDO).

Where to Move Your Tax Number?

Your tax number (TIN) should be moved to the tax office that covers your new business location. If your business doesn’t have a fixed location, then your TIN should be moved to the tax office that covers your home address.

What Do You Need to Make This Change?

To make this change, you’ll need:

• Two filled-out copies of a form called BIR Form 1905
• A copy of your updated business registration that shows your new business address
• A copy of your business permit (or the application form if it’s still being processed)
• A copy of your lease contract for the new business location (if you have one)
• If you’re a professional, you’ll need your Professional Tax Receipt

How to Make This Change?

Step 1: Download and fill out the BIR Form 1905.

• Fill in all the required details in the first part.
• In the second part, tick the box that says “Correction/Change/Update of Registration of Information.”
• Tick the box that says “Change in Registered Address.”
• Tick the box that says “Transfer to another RDO.”
• In the “From (Old RDO)” field, write the code of your current tax office.
• In the “To (New RDO)” field, write the code of the tax office that covers your new business location. If your business doesn’t have a fixed location, write down the code of the tax office that covers your home address.
• Write down your new business address.
• Finally, write your full name, sign above it, and tick the box.

Step 2: Submit all the forms and other documents to your old tax office. They’ll give you a copy of the BIR Form 1905.

Step 3: Go to your new tax office and submit the copy they gave you.

The process of changing your tax office takes about 5 to 10 working days from the day you submit all the requirements. It takes this long because both your old and new tax offices need to check your old and new business locations. They need to make sure that your business address is correct and that your business is really there before they approve the change in your tax office.

How to Update Civil Status and Name Change (From Maiden to Married Name or Vice Versa) Using BIR Form 1905?

Who Needs to Update Their Civil Status and Name?

• Married women who want to use their married name for tax records.
• Women who are no longer married and want to use their maiden name again.

Where to Make the Change?

Go to the tax office (RDO) where you’re currently registered.

What You Need for the Change:

• Two completed BIR Form 1905s.
• Your marriage certificate or the court order that says your marriage is over.
• If you own a business, a letter asking to keep using your old receipts for a while.
• A completed BIR Form 0605 (this is for paying the fee to get a new TIN card).
• Your current TIN card and a photocopy of it.

Steps to Change Your Civil Status and Name:

Step 1: Get and fill out BIR Form 1905.

• In the first part, write your full maiden name as the BIR knows it.
• In the second part, check the box for “Correction/Change/Update of Registration of Information.”
• Check the “Taxpayer Identification Number (TIN) Card” box in section 5.
• Check the “Change of Civil Status” box in section 6.
• In section 9, check the right box for changing from single to married or vice versa.
• Fill in the details in section 9 with your maiden and married names, your spouse’s name, and job info. Include your spouse’s and employer’s TIN numbers.
• Sign your name in section 12.

Step 2: Hand in all your paperwork at the COR Update window at your RDO. Tell them you need a new TIN card with your new name.

Step 3: Show your completed BIR Form 0605 at the Payment window.

Step 4: Pay the Php 100 fee for the new TIN card at the bank your RDO works with.

Step 5: Go back to the RDO with your bank receipt, the BIR Form 0605 that the bank stamped, and your old TIN card. Give these to the person at the COR Update window.

Step 6: Wait for the BIR person to give you a copy of your BIR Form 1905.

You might get your new TIN card right away, or they might give you a slip that tells you when to come back and get it.

How Can You Change Your Registered Name or Trade Name Using BIR Form 1905?

Who Needs to Update Their Name with the BIR?

• Self-employed individuals and companies that have a new business or trade name.
• Taxpayers who need to fix a name that’s spelled wrong or incorrect on their BIR records.

Where to Apply for a Name Change:

Go to the Revenue District Office (RDO) where you’re currently registered to apply for a name change.

Documents Needed for Name Change Application:

• Two completed copies of BIR Form 1905.
• Your updated business registration certificate with your new name.
• Your original tax registration certificate (BIR Form 2303).

How to Apply for a Name Change:

Step 1: Download and fill out BIR Form 1905.

• In the first part, put in your current name or business/trade name as it’s listed with the BIR.
• In the second part, check the box for “Correction/Change/Update of Registration of Information.”
• Check the box for a change in your Registered Name/Trade Name in section 7A.
• Say if it’s your personal name or your business name that’s changing.
• Write your old and new names in the spaces provided.
• At the end, in the Declaration section, write your name and sign it.

Step 2: Bring all your filled-out forms to your RDO.

Step 3: After you hand them in, the BIR officer will give you a copy of the BIR Form 1905. This is your proof that you’ve applied for a name change.

How Can You Apply for the Closure of Your Business Using BIR Form 1905?

Who Should Apply for a Business Closure with the BIR?

• If you used to work for yourself but now you’re going to be an employee, you need to close your business with the tax office.
• Companies that aren’t going to do business anymore or have joined with another company need to close up officially.
• If someone in your family had a business and they passed away, you’ll need to close their business and cancel their tax number.

Where to Apply for a Business Closure:

Head to the tax office (RDO) where the business is registered to start the closure process.

What Do You Need to Apply for a Business Closure?

• Two copies of BIR Form 1905 that you’ve filled out.
• A letter saying you’re closing your business.
• A list of all the stuff you still have in stock, like goods and supplies.
• A list of sales invoices and receipts you haven’t used.
• All the business paperwork and permits you have.
• The original tax registration certificate (BIR Form 2303).
• If the business owner has died, you’ll need their death certificate.
• If needed, the tax return that was filed after the person passed away.

How to Apply for a Business Closure?

Step 1: Download and fill out BIR Form 1905.

• In the first section, write the business name as it’s known by the tax office.
• In the second section, check the box that says you’re closing your business.
• In part 8, check the “Cancellation of TIN” box if the business is closing for reasons like the owner’s death, the business never started, or the company is dissolving. Write down why the business is closing and the date it will close.
• If you’re closing your own business for good, check the “De-Register/Cessation of Registration” box. Write down the business name and the date you’ll stop doing business.
• At the end, in the Declaration section, put your name and signature.

Step 2: Take all your paperwork to your tax office.

After you submit everything, the tax office will check to see if the business owes any taxes. They’ll give you a document called a tax clearance about ten days after they finish checking or once any owed taxes are paid.

Frequently Asked Questions

1. If I’m changing jobs but staying in the same place, do I need to fill out the BIR Form 1905, even if my address and RDO code didn’t change?

No, you don’t. A rule called Revenue Memorandum Order No. 37-2019 says when you switch jobs, you need to move your tax records to the RDO (tax office) that handles where you live. But, if your tax records are already at the right RDO, you don’t need to do anything, so no need to fill out BIR Form 1905.

2. If a company moves offices and changes RDO, do all its employees need to move their tax records too? Who’s supposed to do this – the company or the employees?

Yes, employees need to move their tax records if their company changes RDO, unless they live and work in the same RDO that’s moving. In that case, they don’t need to do anything. Employees who do need to move their records fill out their own BIR Form 1905, but the company handles the overall process. For example, if a company moves from RDO 44 to RDO 51, an employee who lives in RDO 44 doesn’t need to do anything, but an employee who lives in RDO 49 does.

3. Can I ask for more than one thing (like moving tax records and changing my civil status) at the same time?

Yes, you can ask for multiple things at once. It saves time and effort.

4. If our business moves to a different floor in the same building and stays in the same RDO, how do we update our address?

You need to fill out some forms and give them to the RDO where your business is:

• Two original copies of BIR Form No. 1905;
• Two photocopies of your Certificate of Registration (show the original one too);
• Two photocopies of the Mayor’s Permit/DTI Certificate or SEC Certificate (whichever you have) with the new business address;
• Two photocopies of the receipt for the annual registration fee (BIR Form No. 0605);
• A letter asking to use old receipts/invoices for a while (for businesses), if needed;
• If someone else is doing this for you: A photocopy of their valid ID, a Special Power of Attorney (if you’re a person), or a Board Resolution or Secretary Certificate (if you’re a corporation)

Remember, the tax officer might ask for more documents, and changing your address could lead to a tax audit.

5. Should I move my tax records before or after I start my new job?

You can do it either way. You can show your new job contract or a letter from your new job. When we called some RDOs, they said all you need is the filled-out BIR Form 1905. So, it doesn’t really matter when you do it. But, it might be a good idea to call your old and new RDOs before you start filling out forms.

6. I’ve got a new job and I need to move my tax records (or RDO). They told me to bring a company ID. Should I bring the ID from my new job or my old one?

You should bring your new company ID. If you don’t have it yet, you can also bring a copy of your job contract. Look at the previous answer for more info.

7. Who doesn’t need to fill out the BIR Form 1905 when they get a new job?

If you live and pay your taxes in the same place (or RDO), you don’t need to fill out the form. This is because when you change jobs, your tax records should be moved to the place where you live. So, if you’re already doing this, you don’t need to fill out the form.

8. What happens if I don’t move my tax records when I get a new job? Can my new job still pay my taxes if I don’t move my tax records?

Before you start your new job, your employer usually asks for proof that you’ve moved your tax records, like the BIR Form 1905. Even if you don’t move your tax records, your employer will still pay your taxes to your old tax office. But, remember that if you pay your taxes to the wrong place, it’s like not paying them at all if they check your records, even though this doesn’t happen often.

9. I first registered with the tax office when I was unemployed (under EO 98). Now I want to change my tax status to a local employee. Do I use BIR Form 1905 for this?

Yes, you do. If you already have a TIN (a tax number), you should use the BIR Form 1905 to move your tax records to where you live. Just follow the instructions in the link. If your tax office is already the same as where you live, you don’t need to do anything.

10. I’m currently living or working abroad and want to change or update my tax details. Can I ask someone in the Philippines to do this for me? Or can I do it online?

Changing your tax details requires you to submit physical copies to your tax office. We haven’t tried submitting requests by email yet. Remember, if someone else is doing this for you, they need to submit a Special Power of Attorney (if you’re an individual) or Secretary Certificate (if you’re a company), which lets them act for you.