Yes. In most cases, you can transfer your BIR RDO before your official resignation date, especially if you are a purely compensation income earner who is changing employers or preparing for a new job. Your RDO transfer is a BIR registration update; it is not the same thing as your labor-law resignation, clearance, final pay, or separation from your current employer. The practical question is not “Have I officially resigned already?” but “What is the correct RDO for my taxpayer type, and do I have the right basis and documents to update my BIR registration?”

What Your BIR RDO Actually Means

Your Revenue District Office, or RDO, is the BIR office that has jurisdiction over your tax registration record. For employees, this matters because HR teams often ask for your RDO code, a stamped BIR Form 1905, or proof that your TIN record is under the correct RDO before payroll onboarding.

An RDO transfer does not:

cancel your current employment;
change your resignation date;
stop your current employer from withholding tax on your salary;
issue your final pay or BIR Form 2316;
create a new TIN; or
automatically register you as self-employed or as a business taxpayer.

It simply updates where your BIR registration record is maintained.

Under the National Internal Revenue Code, as amended by Republic Act No. 11976, the Ease of Paying Taxes Act, persons subject to internal revenue tax must register once with the appropriate RDO, either electronically or manually, and registration information must be updated when required. Section 236 also recognizes transfer of registration by filing an application for registration information update, either electronically or manually. (Lawphil)

The Direct Answer: Can You Transfer Your RDO Before Your Last Working Day?

Yes, generally. For an employee who is resigning and moving to another employer, the BIR rules do not require you to wait until your final day, clearance date, or release of final pay before transferring your RDO.

The clearest employee-specific rule is BIR Revenue Memorandum Order No. 37-2019. It provides that employees earning purely compensation income who will change or have a new employer should have their TIN or registration records transferred to the RDO having jurisdiction over their place of residence, not to the RDO of the new employer. It also states that the transfer is the employee’s responsibility and is done through BIR Form No. 1905. (BIR)

So if you already know that you are moving to a new employer, or your new employer is asking for your RDO transfer during pre-employment onboarding, you may process it before your official resignation date.

The important limitation is this: your RDO transfer should reflect the correct BIR classification and address. Do not transfer randomly just because HR gave you a code. For ordinary employees, the target RDO is usually based on your residence, not the office address of the new employer.

Why Your Resignation Date Is Usually Not the Controlling Date

Your resignation is governed mainly by labor law. Under Article 300 of the Labor Code, an employee may terminate employment without just cause by serving written notice on the employer at least one month in advance, subject to recognized exceptions. (Labor Law PH Library)

The Supreme Court has also recognized in PHIMCO Industries, Inc. v. NLRC that resignation is a right of the employee, and the 30-day period may be shortened if management allows it. (Supreme Court E-Library)

That labor-law framework is separate from your BIR registration record. The BIR is not deciding whether your resignation is valid, whether your clearance is complete, or whether your employer has accepted your resignation. The BIR is only updating the taxpayer registration record attached to your TIN.

This is why a person can be:

still rendering the 30-day notice period at the current job;
already processing pre-employment requirements with the next employer; and
validly transferring the RDO registration record to the correct residence RDO.

Legal Basis for RDO Transfer Before Resignation

1. Section 236 of the Tax Code, as amended by RA 11976

Section 236 of the Tax Code, as amended by the Ease of Paying Taxes Act, requires persons subject to internal revenue taxes to register with the appropriate RDO. It also allows registration updates and transfer of registration by filing the prescribed application electronically or manually. (Lawphil)

For employees, registration is tied to employment because the law requires registration within ten days from the date of employment. (Lawphil) But once you already have a TIN, you do not apply for a new one when you change jobs. You update your registration record.

2. RMO No. 37-2019: Employees Changing Employers Transfer to Residence RDO

RMO No. 37-2019 is the key BIR issuance for employees. It says that employees earning purely compensation income who change employers should transfer their registration records to the RDO having jurisdiction over their residence, not the RDO of the new employer. It also says the employee must submit BIR Form No. 1905 to the old or previous RDO where the employee is registered. (BIR)

RMO No. 37-2019 further states that the old RDO should execute the transfer immediately or within 24 hours from receipt of BIR Form No. 1905, depending on when the application was received. If the employee is far from or unable to visit the old RDO, the old RDO may accept a faxed or emailed copy of BIR Form 1905 with signature and valid government-issued ID. (BIR)

3. RMC No. 91-2024: ORUS and Manual Filing Options

BIR Revenue Memorandum Circular No. 91-2024, issued under the EOPT rules, clarifies that registration-related transactions may be processed through manual RDO filing, TRRA Portal, and ORUS depending on the transaction. It specifically identifies ORUS as a web-based system for end-to-end registration and updating of registration information.

For transfer of registration records, RMC No. 91-2024 states that transfer may be done by filing or submitting BIR Form No. 1905 with complete documentary requirements. For individuals not engaged in business, including employees, it lists BIR Form No. 1905 in two original copies.

It also states that non-business individual taxpayers may file the transfer online through ORUS or manually at the new RDO having jurisdiction over the place of residence where they will transfer. Transfer of non-business taxpayers should be done immediately upon filing of the application with complete documentary requirements.

When It Makes Sense to Transfer Before Your Official Resignation Date

You already have a new employer

This is the most common situation. You are still employed, but your new employer asks for an updated RDO as part of onboarding.

You may transfer your RDO before your last working day because BIR rules for employees changing employers are based on the transfer of registration record, not on completion of clearance or receipt of final pay. For purely compensation earners, the destination should generally be your residence RDO. (BIR)

Your current RDO is still your old employer’s RDO

Many employees registered years ago were tagged under an employer’s RDO. This often causes confusion when they change jobs. Under current employee-transfer rules, your record should generally be moved to the RDO of your residence when you change employers.

You are moving from employment to freelancing or business

This needs more care. If you are leaving employment to become self-employed, a freelancer, professional, or sole proprietor, you may need more than a simple employee RDO transfer. You may need business registration, tax-type registration, books of accounts, and invoices.

Under RMC No. 91-2024, a person commencing business is considered to have violated registration rules if registration is not made within 30 calendar days from the issuance of the Mayor’s Permit, PTR, OTR, SEC/DTI registration, or from the first sales transaction, whichever applies.

If you are still employed but already preparing to issue invoices, accept freelance clients, or register a business name, make sure your BIR update matches your actual next taxpayer type.

You are transferring branches within the same employer

RMO No. 37-2019 also covers employees transferring from a head office to a branch office, or vice versa, of the same employer. If your registration record needs to move because of that transfer, the BIR rules still point to the appropriate employee-registration procedure. (BIR)

Step-by-Step Guide to Transferring Your BIR RDO Before Resignation

1. Verify your current RDO

Do not guess your RDO based on your employer’s location. Your current RDO may be:

your first employer’s RDO;
your old residential RDO;
a former business RDO;
an RDO used for a one-time transaction; or
a record created long ago by a previous HR department.

You can check through the BIR’s RDO Finder or by contacting the BIR or your current RDO. The BIR RDO Finder asks for TIN and identity details and treats submitted information under the Data Privacy Act. (revie.bir.gov.ph)

2. Identify the correct new RDO

For a regular employee earning purely compensation income, the correct new RDO is generally the RDO having jurisdiction over your residential address.

This is important because some HR teams still tell applicants to transfer to the employer’s RDO. That instruction is often outdated for purely compensation earners changing employers. RMO No. 37-2019 specifically says the transfer should be to the residence RDO, not the new employer’s RDO. (BIR)

For self-employed individuals or business taxpayers, the correct RDO may depend on the business address, head office, branch, or place where the activity is registered.

3. Prepare BIR Form No. 1905

Use BIR Form No. 1905, the Application for Registration Information Update/Correction/Cancellation. For non-business individuals such as employees, BIR’s 2025 Checklist of Documentary Requirements lists BIR Form No. 1905 in two original copies for transfer of registration. (BIR)

Fill out the form carefully:

TIN;
registered name;
current RDO code;
registered address;
new address or new RDO;
reason for transfer or registration update;
signature; and
date.

Use the same name and TIN format that appear in your BIR records. If your name has changed due to marriage or correction of civil status, address that update separately if needed.

4. Prepare supporting documents

For a simple employee or non-business taxpayer RDO transfer, the core BIR requirement is BIR Form No. 1905. In practice, RDOs commonly ask for identification to verify the taxpayer.

Prepare:

Document	Why it matters
BIR Form No. 1905, usually two original copies	Main registration update form for non-business individual transfer
Valid government-issued ID	Identity verification, especially for email, online, or representative transactions
Proof of residence, if requested	Helps confirm the correct new residence RDO
Authorization letter or SPA, if a representative will file	Needed when someone else transacts for you
Screenshot or proof of ORUS issue, if filing manually due to system problem	Useful when online filing is unavailable or fails

For representative transactions, the BIR checklist requires a Special Power of Attorney for individuals, plus IDs of the taxpayer and authorized representative, when applicable. (BIR)

5. Choose the filing route: ORUS, TRRA, new RDO, or old RDO

Current BIR procedures recognize online and manual routes. Under RMC No. 91-2024, ORUS is a web-based registration and updating system, while the TRRA Portal is an alternative for some registration-related transactions, including transfer of registration of employees and other non-business taxpayers.

For non-business individuals, RMC No. 91-2024 says the transfer may be filed online through ORUS or manually at the new RDO having jurisdiction over the residence.

However, employee-specific RMO No. 37-2019 also provides that the employee submits BIR Form 1905 to the old or previous RDO and allows email or fax submission to the old RDO if the employee is far away or unable to visit. (BIR)

In practice, this means you should check the receiving RDO’s current accepted channel. Many taxpayers successfully process employee transfers through ORUS or the new residence RDO under the newer EOPT procedure, while some RDOs still route or verify through the old RDO.

6. Keep proof of submission

If you file manually, keep the stamped received copy of BIR Form No. 1905.

If you file online, save:

confirmation email;
reference number;
submitted form;
uploaded attachments;
screenshots of successful submission; and
any reply from the RDO.

This proof is often enough for HR while the BIR record is being updated.

7. Verify after processing

For employees, BIR rules say the old RDO should execute the transfer immediately or within 24 hours from receipt of the properly filed BIR Form 1905. (BIR) RMC No. 91-2024 similarly states that non-business taxpayer transfers should be made immediately upon filing complete documentary requirements.

In real life, allow extra time for:

incomplete form details;
wrong RDO code;
old records with mismatched names;
email backlog;
ORUS technical issues;
holiday or cut-off schedules; and
manual coordination between RDOs.

A practical expectation is same day to a few working days for a clean employee transfer, although some cases take longer.

What Happens to Your Current Employer’s Withholding Tax?

Your current employer should continue withholding tax from your salary until your last taxable compensation is paid. Your RDO transfer does not cancel your employer’s obligation as a withholding agent.

Under the Tax Code as amended, taxes deducted and withheld by employers are held in trust for the Government until paid to the proper collecting officers. (Lawphil)

Your current employer should still issue your BIR Form 2316, the Certificate of Compensation Payment/Tax Withheld, for the compensation and tax withheld during your employment. The BIR describes Form 2316 as the certificate issued to each employee receiving salaries, wages, and other remuneration, showing compensation and tax withheld. (Bureau of Internal Revenue)

If you had two employers in the same taxable year, you may not qualify for substituted filing. BIR guidance states that if an employee is not qualified for substituted filing, the employee must file the applicable income tax return, and BIR Form 2316 should be attached as proof of compensation income and withholding taxes. (Supreme Court E-Library)

Common Problems When Transferring RDO Before Resignation

“My new employer told me to transfer to their RDO.”

For purely compensation income earners changing employers, this is usually not the correct instruction. RMO No. 37-2019 says the employee’s registration should be transferred to the RDO of the employee’s residence, not the RDO of the new employer. (BIR)

A practical response is to ask HR whether they need:

your actual RDO code;
proof of RDO transfer;
a stamped BIR Form 1905; or
confirmation that your TIN record is active.

“I am still employed. Will my current employer be affected?”

Usually, no. Your payroll withholding continues. Your resignation process, final pay, and clearance remain employment matters between you and your current employer. The RDO transfer only updates your BIR taxpayer registration record.

“My old RDO is far away.”

RMO No. 37-2019 allows the old RDO to accept a faxed or emailed signed BIR Form 1905 with a valid government-issued ID if the employee is far from or unable to visit the old RDO. (BIR) Newer procedures also allow non-business transfers through ORUS or manual filing at the new residence RDO, depending on the route accepted for your transaction.

“My records have my old address.”

This is common. Use the RDO transfer to update your registered address as well. If the address is very old or mismatched, the RDO may ask for proof of residence or additional verification.

“I am a foreign national working in the Philippines.”

Foreign nationals who work, perform services, or engage in business in the Philippines have specific BIR registration rules. BIR RMO No. 28-2019 provides that foreign nationals planning to work or engage in trade or business in the Philippines must secure a TIN under existing revenue issuances, and foreign nationals with AEP or 9(g) working visa are registered depending on the applicable taxpayer type and place of registration. It also states that in case of termination of employment, foreign nationals registered as employees should update their BIR registration. (BIR)

If you are a foreign employee changing employers, coordinate the BIR update with your immigration and work-permit timeline. Your TIN/RDO update is separate from your visa, AEP, or Bureau of Immigration status, but the documents often affect each other in practice.

“I am becoming a freelancer right after resignation.”

Do not stop at an employee RDO transfer if you will start issuing invoices, registering a business name, or earning professional income. You may need to update taxpayer type, register the business or profession, register books, and comply with invoicing rules. Under the EOPT framework, BIR registration and updates can be done electronically or manually, and BIR is mandated to digitalize and streamline basic tax services. (Lawphil)

Required Documents, Fees, and Timelines

Situation	Main form	Where to file	Usual documents	Indicative timeline
Employee changing employer	BIR Form 1905	ORUS, new residence RDO, or old RDO depending on accepted route	Form 1905, valid ID, proof of residence if requested	Immediate to a few working days
Employee far from old RDO	BIR Form 1905	Email/fax to old RDO if accepted, or ORUS/new RDO route	Signed Form 1905, valid government ID	Often 24 hours to a few working days
Employee becoming self-employed	BIR Form 1905 plus business registration forms as applicable	RDO with jurisdiction over business address or applicable place of registration	Form 1905, registration documents, books/invoice requirements	Longer, depending on business registration completeness
Representative filing for employee	BIR Form 1905	Applicable RDO or online route	SPA or authorization, taxpayer ID, representative ID	Depends on document completeness
Business taxpayer transferring RDO	BIR Form 1905	Current RDO and/or new RDO depending on transfer type	More documents, possible open-case review	RMC No. 91-2024 states five days for branches/facilities and ten days for head office transfers

For non-business individuals, the BIR checklist lists BIR Form No. 1905 as the required document for transfer of registration. For business transfers, the requirements are heavier and may include invoices, inventory lists, business permits, and transfer commitment documents if there are open cases. (BIR)

Frequently Asked Questions

Can I transfer my RDO while still employed?

Yes. If you are a purely compensation income earner changing employers, you may process your RDO transfer even before your last working day. The BIR transfer is separate from your resignation and clearance.

Do I need my resignation acceptance letter to transfer RDO?

Usually, no. For a simple employee RDO transfer, the main BIR form is BIR Form No. 1905. Some RDOs may ask for ID or supporting proof, but the BIR rule does not generally require a resignation acceptance letter for an employee transfer.

Should I transfer my RDO to my new employer’s RDO?

Usually, no. For employees earning purely compensation income who change employers, BIR rules say the transfer should be to the RDO of the employee’s residence, not the RDO of the new employer. (BIR)

Can my current employer stop me from transferring my RDO?

Your employer does not own your TIN or your BIR registration record. The RDO transfer is your responsibility as the taxpayer. Your employer may still process your payroll, tax withholding, clearance, and final pay separately.

Will transferring my RDO affect my final pay?

The RDO transfer itself should not determine your final pay. Final pay is an employment matter. However, make sure your current employer still issues your BIR Form 2316 for compensation and taxes withheld during your employment.

Can I file BIR Form 1905 online?

Yes, where the transaction is available. BIR guidance recognizes ORUS as an online system for registration updates, and RMC No. 91-2024 states that non-business taxpayers may file transfer applications online through ORUS or manually at the new RDO having jurisdiction over their residence.

What if ORUS is down or shows an error?

RMC No. 91-2024 states that taxpayers who encounter ORUS errors or technical issues may transact manually at the RDO if they can present proof of the error, such as a screenshot. If BIR has issued an advisory that ORUS is unavailable, proof of error is not needed for manual processing.

Is there a BIR fee for employee RDO transfer?

For a simple non-business individual or employee transfer, the BIR checklist identifies BIR Form No. 1905 as the requirement and does not list a transfer fee. Practical expenses are usually photocopying, printing, transportation, or notarization only if you use a representative who needs an SPA. (BIR)

Can I transfer RDO before resigning if I will become a freelancer?

You can start the update process, but be careful. If you will earn self-employed, professional, or business income, you may need full business or professional registration, not just an employee RDO transfer. Your correct RDO and requirements may depend on your business address, residence, permits, books, and invoices.

What if I had two employers in one year?

You may need to file your own annual income tax return instead of relying on substituted filing. BIR guidance says employees not qualified for substituted filing must file the applicable return and attach BIR Form 2316 as proof of compensation income and withholding taxes. (Supreme Court E-Library)

Key Takeaways

You can generally transfer your BIR RDO before your official resignation date.
For employees changing employers, the transfer is usually to the RDO of your residence, not the new employer’s RDO.
Your RDO transfer does not cancel your employment, affect your resignation date, or stop salary withholding.
Use BIR Form No. 1905 and keep proof of filing or online confirmation.
Under current BIR guidance, non-business taxpayers may use ORUS or manual filing at the proper RDO, subject to the accepted route for the transaction.
If you are becoming self-employed, freelancing, or opening a business, check whether you need business registration and not just an employee RDO transfer.
Do not apply for a new TIN just because you are changing employers; update your existing BIR registration record.