BIR Form 1905: How to Update Your Registration Information or Transfer RDO

BIR Form 1905, the Application for Registration Information Update/Correction/Cancellation, is the form Philippine taxpayers file to change any registration detail on record with the Bureau of Internal Revenue after their initial registration — including transferring Revenue District Office (RDO), updating a registered address, correcting a registered name, adding or closing a tax type, or replacing a lost Certificate of Registration (COR) or TIN card. It is the update-and-correction counterpart to the original registration forms.

This guide explains what BIR Form 1905 covers, walks through a concrete RDO transfer, and notes what the Online Registration and Update System (ORUS) now handles online. For first-time registration, see How to Register a New Business with the BIR.

What does BIR Form 1905 cover? #

BIR Form 1905 is a single, multi-purpose form that consolidates every post-registration change a taxpayer can make to their BIR record, selected by checking the applicable box on the form. The most common uses are:

• Transfer of RDO — for individuals who moved residence, or businesses that relocated their principal place of business or branch
• Change of registered address within the same RDO
• Correction of registered name, civil status, or other registration data
• Addition, update, or cancellation of a tax type (for example, adding VAT registration, or closing a withholding tax type no longer applicable)
• Replacement of a lost, damaged, or destroyed COR (BIR Form 2303) or TIN card
• Cancellation of registration — for a closed business, a deceased taxpayer, or a taxpayer merging with another entity
• Registration of a new authorized representative or update of stored data (such as the email address needed to create an ORUS account, done on the related BIR Form S1905 registration update sheet)

Each transaction type on the form requires its own supporting documents, so confirm the specific checklist for your transaction with your RDO before filing.

Filing an RDO transfer: where the form goes #

An RDO transfer request under BIR Form 1905 is generally filed with your current (old) RDO, which processes the transfer and forwards your registration docket to the new RDO — not the other way around. This matters because filing at the wrong office is a common cause of delay.

Some registration updates, including RDO transfer requests, are now available through ORUS at orus.ph for taxpayers who have an ORUS account, letting you submit the application and upload documents online instead of filing in person. Coverage varies by transaction type, so verify current availability for your specific update before assuming it can be done fully online.

Requirements for an RDO transfer #

The documents an RDO asks for when processing a BIR Form 1905 RDO transfer typically prove your new address and confirm your identity or authority to file. Common requirements include:

• Accomplished BIR Form 1905, signed by the taxpayer (or an authorized representative with a notarized Special Power of Attorney or Board Resolution)
• Proof of the new address — a lease contract, land title, utility bill, or barangay certificate showing the new business or residential address
• Existing Certificate of Registration (BIR Form 2303), for businesses transferring their registered address
• A valid government-issued ID
• A notarized Transfer Commitment Form, in some RDOs, if the taxpayer has open cases that need to be resolved after the transfer

Bring extra copies for stamping — RDOs commonly require the form filed in triplicate so the taxpayer, old RDO, and new RDO each retain a receiving copy.

Worked example: a freelancer moving from Quezon City to Cebu City #

A self-employed graphic designer registered under RDO No. 39 (Quezon City) relocates permanently to Cebu City in August 2026 and needs her BIR records to follow her. She follows these steps:

1. Secures proof of her new Cebu City address (a signed lease contract) and a valid ID.
2. Accomplishes BIR Form 1905, checking the “Transfer of Registration” box and indicating the receiving RDO (the RDO covering her new Cebu City address).
3. Files the form with RDO No. 39 (old RDO), since transfer requests are filed where the taxpayer is currently registered, along with proof of address and her COR.
4. RDO No. 39 checks that she has no open assessment or stop-filer cases, then processes and forwards her docket to the Cebu RDO.
5. She follows up with the new Cebu RDO to confirm the transfer is complete and to obtain a COR reflecting the updated RDO code before her next quarterly filing deadline.

Filing before a filing deadline matters here: if her RDO code has not updated by the time a return is due, she risks filing under the wrong RDO, which can complicate processing.

Frequently asked questions #

What is BIR Form 1905 used for? #

BIR Form 1905 is the Application for Registration Information Update/Correction/Cancellation. It is used to transfer your Revenue District Office (RDO), update your registered address, correct your registered name or civil status, add or close a tax type, replace a lost or damaged Certificate of Registration (BIR Form 2303) or TIN card, and cancel registration.

Where do I file BIR Form 1905 to transfer my RDO? #

You generally file BIR Form 1905 with your current (old) RDO, which processes the transfer request and forwards your records to the new RDO. Some RDOs require the form to be filed with them first before the transfer docket moves; confirm the current process with your RDO or via your ORUS account before filing.

Can I file BIR Form 1905 online? #

Some registration updates, including RDO transfer requests, can now be filed through the Online Registration and Update System (ORUS) at orus.ph for taxpayers with an ORUS account. Not every transaction type is fully supported online, so certain updates still require submitting the paper BIR Form 1905 with supporting documents at the relevant RDO.

What documents do I need to transfer my RDO using BIR Form 1905? #

Typical requirements include the accomplished BIR Form 1905 (in the number of copies your RDO requires), proof of your new address (such as a lease contract, property title, utility bill, or barangay certificate), your existing Certificate of Registration, a valid government-issued ID, and a notarized Special Power of Attorney or Board Resolution if a representative is filing on your behalf.

Does transferring RDO through BIR Form 1905 cost anything? #

Most BIR Form 1905 transactions, including RDO transfer, address updates, name changes, and tax type updates, are filed at no cost. A fee applies only in specific cases, such as the documentary stamp tax charged for replacing a lost Certificate of Registration.

How long does a BIR RDO transfer take? #

Processing time varies by RDO and depends on whether the taxpayer has open cases or unresolved tax liabilities at the old RDO, which must typically be cleared before the transfer docket is forwarded. Taxpayers should confirm the expected timeline with both the old and new RDO when filing.

Summary #

BIR Form 1905 is the single form that covers nearly every post-registration change — RDO transfer, address correction, tax type updates, and lost-document replacement. For an RDO transfer specifically, file at your old RDO with proof of your new address and your COR, confirm the transfer completed at the new RDO before your next filing deadline, and check ORUS at orus.ph first since some transactions are now available online. Pair this with How to Register a New Business with the BIR if you’re setting up registration for the first time rather than updating an existing one.