Updating Your Authorized eFPS User or Signatory When Your Accountant or Bookkeeper Changes

Changing who is authorized to file through eFPS for a business — because an accountant, bookkeeper, or in-house finance staff member changes — is done through BIR Form 1905 at the taxpayer’s Revenue District Office, not inside eFPS itself. It’s a registration update, and treating it as one from the start avoids a scramble right before the next filing deadline.

Why does this go through registration, not eFPS? #

eFPS is a filing channel; who is authorized to use it on a taxpayer’s behalf is a registration fact, and registration facts are updated the same way regardless of which channel a taxpayer files through. The underlying registration framework:

“Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer…”

— NIRC, Section 236(A)

A taxpayer’s registration record — including who is authorized to act as its representative for tax filing purposes — is administered at the RDO level, not inside a specific electronic filing system. BIR Form 1905, the standard form for registration updates, includes a section for changing the contact person or authorized representative, which is where an eFPS user or signatory change is processed. There’s no separate “eFPS-only” update path that bypasses this.

What this means in practice:

• A new bookkeeper can’t simply start filing through eFPS on a client’s behalf without the underlying representative authorization being updated first.
• An outgoing accountant’s access isn’t automatically revoked when the engagement ends — the registration update is what formally reflects the change.
• The same BIR Form 1905 process applies whether the change is because of a new hire, a new external accounting firm, or an internal reassignment of who handles tax filing.

What does the process actually involve? #

Filing BIR Form 1905 with the relevant registration-update section completed, along with supporting documentation identifying and authorizing the new representative.

1. Complete BIR Form 1905, using the section for updating the contact person or authorized representative.
2. Prepare supporting documents — typically identification for the new representative and a document establishing their authority to act for the taxpayer, such as a letter of authority, secretary’s certificate, or board resolution, depending on the taxpayer’s structure.
3. Submit at the taxpayer’s RDO (or the applicable Large Taxpayer division), rather than expecting the change to be handled inside eFPS.
4. Confirm the update is processed and reflected before relying on the new representative to file an upcoming return, so there’s no gap between when the old representative stops and the new one is actually recognized.
5. Follow up on eFPS-specific enrollment steps, if applicable, once the registration update is in place, since eFPS enrollment itself is a related but separate step from the underlying representative authorization.

A worked example: a mid-quarter accounting firm transition #

A small manufacturing company switches accounting firms on August 20, 2026, with its next 0619-E and 1601-C filings due in early September. The outgoing firm had been the authorized eFPS user on record; the incoming firm needs to be recognized before it can file on the company’s behalf.

• August 20: engagement with the new accounting firm begins; the company prepares BIR Form 1905 to update its authorized representative, along with the new firm’s authorization documents.
• Last week of August: BIR Form 1905 is filed at the company’s RDO, well ahead of the September filing deadlines.
• Early September: the new accounting firm files the 0619-E and 1601-C returns under its own recognized authorization, with no gap in the company’s filing continuity.

Had the company waited until the week the September returns were due to start this process, it would have risked either a late filing or having to rely on the outgoing firm one more cycle simply because the registration update hadn’t been processed in time — which is why this kind of change is worth handling as soon as the transition is decided, not once a deadline is already close.

Frequently asked questions #

How do you change who is authorized to file through eFPS for a business? #

Through BIR Form 1905, filed at the taxpayer’s Revenue District Office (or the Large Taxpayer division, if applicable), using the form’s section for updating the contact person or authorized representative. This is a registration update, not something changed inside the eFPS system itself.

Can you update eFPS authorized users directly in the eFPS system? #

No. Registration updates, including changes to an authorized representative or eFPS user, are not made through eFPS directly — they go through the standard registration-update process at the RDO using BIR Form 1905.

What happens if you don’t update BIR Form 1905 when your accountant changes? #

The BIR’s registration records continue to reflect the previous authorized representative until BIR Form 1905 is filed and processed, which can create friction if the BIR needs to verify who is authorized to act for the taxpayer, or if the outgoing accountant retains access that should have been removed.

Does changing your eFPS user affect deadlines for returns already due? #

No, not directly — the filing deadline for a given return doesn’t move because of an authorized-user change. It’s worth completing the update with enough lead time before the next deadline so the new accountant or bookkeeper isn’t scrambling to gain access right before a filing is due.

Do you need supporting documents when filing BIR Form 1905 for this change? #

Typically, yes — the RDO generally expects identification and authorization documents for the new representative, such as a letter of authority or board resolution designating them, alongside the completed BIR Form 1905, though exact requirements can vary by RDO.

Summary #

An eFPS authorized user or signatory change is a registration update, processed through BIR Form 1905 at the taxpayer’s RDO under the general registration authority in NIRC Section 236(A) — not something toggled inside eFPS itself. Filing the update as soon as an accountant or bookkeeper transition is decided, rather than waiting until a deadline is close, keeps the switch from creating a filing gap for the taxpayer. See How to Enroll in eFPS and Who Must File Through eFPS for related registration steps.