Changing your BIR registered address is more than simply telling the Bureau of Internal Revenue that you moved. Your registered address affects your Revenue District Office (RDO), Certificate of Registration (COR), invoices, tax mapping, open cases, and sometimes your LGU, DTI, or SEC records. The right process depends on one key question: are you moving within the same RDO, or are you transferring to another RDO?
This guide explains how to change a BIR registered address in the Philippines, the legal basis, the required documents, the practical steps, and the common problems taxpayers face when updating their BIR address.
What “BIR Registered Address” Means
Your BIR registered address is the official address recorded in your BIR registration profile.
For individuals, this may refer to:
- Residential address
- Business address
- Professional office address
- Employer-related RDO address for compensation earners
For businesses, it may refer to:
- Head office address
- Branch address
- Facility address, such as warehouse, storage place, plant, garage, showroom, or leased real property
- Registered office address for a corporation or partnership
The BIR uses this address to determine where your registration file is maintained, where tax mapping or ocular inspection may happen, where notices may be sent, and which RDO handles registration-related transactions.
The current BIR Form No. 1905 specifically includes a section for Change in Registered Address, with boxes for “Transfer within same RDO” and “Transfer to another RDO,” and fields for the old RDO, new RDO, and complete new address.
Legal Basis for Changing a BIR Registered Address
The main legal basis is Section 236 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11976, the Ease of Paying Taxes Act of 2024.
Under Section 236, every person subject to internal revenue tax must register once, either electronically or manually, with the appropriate RDO. The registration must contain the taxpayer’s name, residence, business address, and other information required by the Commissioner of Internal Revenue. (Lawphil)
For address transfers, the law is direct: if a registered person transfers the place of business, head office, or branch, it is the taxpayer’s duty to update the registration status by filing an application for registration information update, either electronically or manually. If the taxpayer is under audit, the RDO that started the audit continues the audit even if the taxpayer transfers address. (Lawphil)
Other important rules are found in:
- Revenue Regulations No. 5-2010, which gives practical rules on transfer of registration, old RDO and new RDO handling, ocular inspection, COR issuance, and use of old invoices during transfer. (Supreme Court E-Library)
- BIR Form No. 1905, the official form for registration information update, correction, or cancellation.
- Revenue Memorandum Circular No. 121-2023, which included “Update/Change in Registered Address or Transfer of Registration” among the ORUS online registration update features.
- Revenue Memorandum Circular No. 91-2024, which recognizes ORUS as a web-based system for end-to-end registration and updating of taxpayer registration information, while also allowing manual processing at the RDO in case of ORUS errors or technical issues.
For corporations and partnerships, SEC rules also matter. The SEC requires a specific principal office address, not merely “Metro Manila” or a general city address. If a corporation moves within the same city or municipality and its Articles already state a complete address, it generally reports the new address in its General Information Sheet within 15 days. If it moves to another city or municipality, it must file amended Articles of Incorporation. (Supreme Court E-Library)
Same RDO vs. Transfer to Another RDO
Before preparing documents, determine whether your new address is still under the same RDO.
| Situation | What it usually means | Main BIR transaction |
|---|---|---|
| You moved to another street, barangay, unit, or building but still under the same RDO | Your BIR file stays in the same RDO | Change in registered business address within the same RDO |
| You moved to a city, municipality, or area handled by a different RDO | Your BIR registration must be transferred | Transfer of business registration to another RDO |
| You are an employee and moved residence or changed employer RDO | Your taxpayer record may need RDO transfer | Transfer of registration of an individual not engaged in business |
| A branch moved but the head office did not | Only that branch registration may need updating | Branch/facility transfer or address update |
| A corporation moved principal office to another city or municipality | SEC amendment may be needed before or alongside BIR update | SEC amendment plus BIR Form 1905 |
The practical mistake many taxpayers make is assuming that “same city” always means same RDO. It does not always work that way, especially in large cities with multiple RDOs. Check the BIR RDO jurisdiction for the exact barangay or area.
Step-by-Step Guide: How to Change BIR Registered Address
Step 1: Identify Your Current RDO and New RDO
Start by confirming:
- Your current RDO code
- Your current registered address in BIR records
- Your new complete address
- Whether the new address falls under the same RDO or a different RDO
Your BIR Form 1905 requires both the old and new RDO details if you are transferring to another RDO. It also requires a complete new address, including building, street, barangay, municipality or city, province, and ZIP code.
A complete address is important because the new RDO may conduct ocular inspection. Under RR No. 5-2010, if the new RDO finds that the address is nonexistent, inaccurate, unoccupied, or occupied by someone else, it can notify the old RDO and the transfer may be stopped. (Supreme Court E-Library)
Step 2: Update Your LGU, DTI, or SEC Records First if Needed
For business taxpayers, the BIR usually wants the new address to match your other registration documents.
Depending on your taxpayer type, this may include:
- Mayor’s Permit or duly received application for Mayor’s Permit
- DTI Certificate for sole proprietors
- SEC Certificate or digital certificate for corporations, partnerships, OPCs, and cooperatives
- Amended Articles of Incorporation or Partnership, if the legal registered office has changed
- Lease contract, if applicable
- Barangay clearance or business permit requirement, depending on the LGU
For corporations, do not ignore the SEC side. Under SEC Memorandum Circular No. 16, series of 2014, a corporation moving to another city or municipality must file amended Articles of Incorporation to indicate the new location. A corporation moving within the same city or municipality may not need amended Articles if its existing Articles already state a complete principal office address, but it must declare the new address in the GIS within 15 days. (Supreme Court E-Library)
Step 3: Prepare BIR Form No. 1905
Use the current BIR Form No. 1905, titled “Application for Registration Information Update/Correction/Cancellation.”
For address change, fill out:
- TIN
- Current RDO code
- Contact number
- Registered name
- Part II, item 7(B): Change in Registered Address
- Old RDO and new RDO, if transferring
- Complete new address
- Effectivity date, if required
- Declaration and signature
The form contains a declaration made under penalties of perjury, so the information should match your supporting documents.
Step 4: Prepare the Required Documents
The required documents depend on whether the move is within the same RDO or to another RDO.
If the new address is within the same RDO
For change in registered business address under the same RDO, the current Form 1905 documentary list includes:
| Requirement | Practical notes |
|---|---|
| BIR Form No. 1905 | Prepare the number of copies required by the RDO or ORUS upload |
| Mayor’s Permit, DTI Certificate, SEC COR/digital certificate, or OPC appointment form showing the new address | The document should clearly show the new address |
| Letter request for temporary use of old invoices or supplementary invoices, if applicable | Useful if you still have unused invoices showing the old address |
| Notarized Transfer Commitment Form, if applicable or if with open cases | Ask the RDO if your account has open cases before filing |
The Form 1905 documentary checklist expressly lists the mayor’s permit, DTI, SEC, or similar document bearing the new address for changes under the same RDO.
If transferring business registration to another RDO
For transfer of business registration to another RDO, the current Form 1905 separates the documents into those submitted to the old RDO and those submitted to the new RDO.
| Where submitted | Documents commonly required |
|---|---|
| Old RDO | 3 originals of BIR Form No. 1905 for stamping “Received” |
| Old RDO | Inventory list of unused invoices and supplementary invoices, or letter request with inventory list for approval to use them in the new RDO |
| Old RDO | Notarized Transfer Commitment Form, if applicable or if with open cases |
| New RDO | 2 originals of BIR Form No. 1905 |
| New RDO | Sworn declaration of non-forum shopping |
| New RDO | SEC amended documents for non-individual taxpayers, if applicable |
| New RDO | Sworn undertaking to file a separate final or adjustment return |
| New RDO | Mayor’s Business Permit or duly received application for Mayor’s Permit for non-individuals and single proprietors, except professionals |
| New RDO | Approved letter request and inventory list for unused invoices, if using old invoices |
These requirements appear in the current BIR Form No. 1905 documentary checklist.
Step 5: File Through ORUS or Manually at the RDO
The BIR now allows online registration updates through ORUS, the Online Registration and Update System. RMC No. 121-2023 lists “Update/Change in Registered Address or Transfer of Registration” as an ORUS feature.
In practice, you may use:
- ORUS, if your ORUS account is active and your transaction is available online;
- TRRA Portal, for certain registration-related applications; or
- Manual filing at the RDO, especially if ORUS is unavailable, the system returns an error, the transaction requires physical validation, or the RDO instructs manual submission.
RMC No. 91-2024 states that a taxpayer who encounters an ORUS error or technical issue may transact manually at the RDO, provided the taxpayer can present proof of the error, such as a screenshot. If the BIR has issued an advisory that ORUS is unavailable, proof of error is not required.
Step 6: Coordinate With the Old RDO and New RDO
For transfers to another RDO, coordination matters.
Under RR No. 5-2010, the taxpayer files the update form with the old RDO, and the new RDO should be furnished a copy. The transfer of a head office business taxpayer should be effective upon approval by the old RDO, which should not exceed 10 days from complete submission of documents. For certain branch or facility transfers with no registered tax types other than registration fee, the old RDO should complete the transfer within five days. (Supreme Court E-Library)
In real life, delays usually happen because of:
- Open cases
- Missing returns in the BIR system
- Unresolved tax mapping issues
- Old invoices not inventoried
- Mismatch between BIR, LGU, DTI, and SEC records
- Wrong RDO jurisdiction
- Incomplete address
- Ocular inspection issues
Always keep your received copy of Form 1905. It is your proof that you started the update.
Step 7: Secure the Updated COR and Handle Invoices Properly
After the transfer is processed, the new RDO should issue the updated Certificate of Registration.
RR No. 5-2010 provides that the new RDO shall issue the COR after the old RDO transfers the taxpayer’s registration. It also allows the taxpayer to continue using sales invoices or official receipts used in the old business location without penalty until a new COR and Authority to Print are issued, provided the taxpayer can show the duly received update form and stamps the new address on the old invoices or receipts issued at the new business site. (Supreme Court E-Library)
This is important because the Tax Code requires invoices to show required taxpayer details, and Section 238 specifically provides that invoices must show, among other things, the name, TIN, and business address of the person or entity using them. (Lawphil)
Practical Timeline
| Transaction | Typical practical timeline |
|---|---|
| Employee or non-business RDO transfer | Same day to a few working days if records are clean |
| Same-RDO business address change | A few days to 1–2 weeks, depending on documents and RDO validation |
| Transfer to another RDO | Around 1–3 weeks in practice, but can be longer if there are open cases |
| Corporation requiring SEC amendment first | Add SEC processing time before BIR update |
| With open cases or audit | Unpredictable; the RDO may require settlement, explanation, or compliance first |
The legal and administrative rules give target periods, but actual processing depends heavily on document completeness and the taxpayer’s compliance history.
Common Problems When Changing BIR Registered Address
1. The New Address Does Not Match LGU, DTI, or SEC Records
This is one of the most common causes of delay.
For example, a corporation submits a lease contract for Makati, but its SEC records still show Quezon City as the principal office. The BIR may ask for the SEC amendment or updated SEC documents before completing the BIR address update.
For sole proprietors, the DTI business name certificate and mayor’s permit should also be consistent with the new address or at least support the business relocation.
2. The Taxpayer Has Open Cases
“Open cases” are unresolved BIR system records, often caused by returns that the BIR system thinks were not filed. Sometimes the taxpayer actually filed the return, but the payment or filing did not properly match in the system.
Before filing the transfer, ask the RDO to check for open cases. If there are open cases, prepare:
- Filed tax returns
- Payment confirmations
- eFPS or eBIRForms confirmations
- AAB payment slips
- GCash/Maya/bank payment confirmations, if applicable
- Letters of explanation, if needed
The current Form 1905 checklist mentions a Notarized Transfer Commitment Form if applicable or if with open cases.
3. The Taxpayer Forgot About Unused Invoices
If you are a business taxpayer, do not simply move and keep using old invoices without documentation.
Prepare an inventory list of unused invoices and supplementary invoices. If you want to use them at the new address, file a letter request and get approval or follow the RDO’s stamping procedure. The Form 1905 checklist specifically requires an inventory list or letter request with inventory list for unused invoices in transfers to another RDO.
4. The Old RDO and New RDO Give Different Instructions
This happens often because the old RDO handles the transfer docket, while the new RDO validates the new location and issues the updated COR.
When instructions differ, ask for:
- The checklist for your taxpayer type
- Whether the transaction is same-RDO or inter-RDO
- Whether ORUS filing is enough or manual submission is required
- Whether old invoices may be used temporarily
- Whether the RDO requires ocular inspection first
Keep copies of all submitted documents and screenshots of online submissions.
5. The Taxpayer Uses a Virtual Office or Coworking Address
Virtual offices and coworking spaces can be accepted in some cases, but the BIR may look for proof that the taxpayer is actually authorized to use the address.
Prepare:
- Lease agreement or service agreement
- Certification from the office provider
- Proof of unit, room, or desk assignment, if available
- Mayor’s permit or LGU document showing the address
- SEC or DTI document reflecting the address, if applicable
The risk is that an ocular inspection may find no actual presence or no clear taxpayer identification at the premises.
6. The Business Already Moved Before Updating the BIR
Many taxpayers update the BIR only after moving. This can cause issues during tax mapping, invoicing, or COR posting.
For business taxpayers, Section 241 of the Tax Code requires certificates or receipts showing payment of taxes to be kept conspicuously exhibited at the place where the business is conducted. (Lawphil)
If the COR still shows the old address and the business is already operating at the new address, the taxpayer may have difficulty during inspection.
Special Situations
Employees Changing RDO
If you are purely a compensation earner, changing RDO is usually simpler than a business transfer. The Form 1905 checklist lists BIR Form No. 1905, 2 originals, for transfer of registration of individuals not engaged in business, including employees, EO 98, and ONETT taxpayers.
Employees usually do not need mayor’s permits, invoice inventories, or SEC documents. However, they may need a valid ID and proof of address if the RDO asks for it.
Freelancers and Professionals
Freelancers, consultants, doctors, lawyers, accountants, architects, engineers, online workers, and other professionals are treated as business or professional taxpayers if they are registered as self-employed or engaged in practice of profession.
They usually need:
- BIR Form 1905
- New professional office or business address details
- PTR or occupational permit, if applicable
- LGU document, if required
- Invoice inventory or request to use old invoices
- Updated COR after approval
A freelancer moving from a home office in Cebu to a home office in Quezon City may need an inter-RDO transfer, even if the business remains online.
Online Sellers
Online sellers still need a registered business address. RMC No. 91-2024 explains that business taxpayers, whether physical stores or online sellers, must post or display the COR. For taxpayers with physical stores, the COR should be posted in a conspicuous place in the establishment.
If you are an online seller moving your operations from one address to another, update your BIR registration even if customers never visit your location.
Foreigners and Foreign-Owned Companies
Foreign nationals and foreign-owned companies generally follow the same BIR address update process once they are registered with the BIR.
Practical points for foreigners:
- Use the same TIN; do not apply for another TIN just because you moved.
- Make sure the address matches SEC, DTI, BOI, PEZA, LGU, work permit, or immigration-related records where applicable.
- If an authorized representative will file for you, prepare a Special Power of Attorney or corporate authorization.
- If documents are signed abroad, they may need consular notarization or apostille depending on the country and document type. The Philippines became a party to the Apostille Convention on 14 May 2019, according to the DFA Apostille FAQs. (Apostille PH)
- Foreign corporations licensed to do business in the Philippines should also check their SEC license, resident agent, and principal office records before filing the BIR update.
Required Documents Summary
| Taxpayer type | Common documents |
|---|---|
| Employee / non-business individual | BIR Form 1905, valid ID, proof of residence if requested |
| Sole proprietor moving within same RDO | BIR Form 1905, DTI or mayor’s permit showing new address, invoice letter if applicable |
| Sole proprietor transferring to another RDO | BIR Form 1905, invoice inventory, letter request for unused invoices, mayor’s permit or application, Transfer Commitment Form if applicable |
| Professional | BIR Form 1905, PTR/occupational permit if applicable, proof of new professional address, invoice documents |
| Corporation or partnership | BIR Form 1905, SEC documents, board resolution or secretary’s certificate for representative, mayor’s permit, invoice inventory |
| OPC | BIR Form 1905, SEC digital certificate or form for appointment of officers if applicable, written resolution for representative |
| Representative filing for taxpayer | SPA for individual; board resolution, written resolution, or secretary’s certificate for non-individual; IDs of taxpayer and representative |
The current Form 1905 checklist requires an SPA for an individual representative and a board resolution, written resolution, or secretary’s certificate for a corporate or non-individual representative, plus government-issued IDs of the taxpayer and representative.
Fees and Costs
There is usually no large BIR filing fee just to update a registered address, but related costs may arise.
| Item | Possible cost |
|---|---|
| Notarization of SPA, sworn declarations, undertakings, or Transfer Commitment Form | Varies by notary |
| SEC amendment | SEC filing fees, if corporate address amendment is required |
| LGU business permit amendment or new permit | Depends on city or municipality |
| DTI update | Depends on DTI transaction |
| Printing or reprinting invoices | Depends on accredited printer |
| Replacement of lost COR | Form 1905 checklist states a ₱30 loose documentary stamp tax for COR replacement only |
| Representative documents signed abroad | Apostille or consular fees, depending on country and process |
Frequently Asked Questions
Can I change my BIR registered address online?
Yes, in many cases. ORUS includes the update or change in registered address and transfer of registration among its online features.
However, some taxpayers still need manual RDO processing, especially if there are ORUS errors, open cases, invoice issues, or documents that require RDO validation.
What BIR form do I use to change registered address?
Use BIR Form No. 1905, the application for registration information update, correction, or cancellation. The current form has a specific section for change in registered address and lets you indicate whether the transfer is within the same RDO or to another RDO.
Do I file Form 1905 with the old RDO or the new RDO?
For a transfer to another RDO, the current checklist requires documents to be submitted to both the old RDO and the new RDO. The old RDO handles the transfer docket, while the new RDO receives the transferred registration and issues the updated COR after processing.
For a same-RDO address change, you generally deal with the same RDO that currently has jurisdiction.
How long does BIR RDO transfer take?
RR No. 5-2010 states that transfer of a business taxpayer’s head office should be effective upon approval by the old RDO, which should not exceed 10 days from complete submission of required documents. Certain branch or facility transfers should be completed within five days. (Supreme Court E-Library)
In practice, the timeline can be longer if there are open cases, missing documents, invoice issues, or ocular inspection problems.
Do I need a new TIN when I move address?
No. A taxpayer should keep the same TIN. Changing address or transferring RDO is an update of registration information, not a new taxpayer registration.
Section 236 requires registration once with the appropriate RDO, and the Tax Code refers to the taxpayer’s TIN for proper identification in returns and documents. (Lawphil)
Can I keep using my old invoices after moving?
Possibly, but do it properly. RR No. 5-2010 allows use of old sales invoices or official receipts in the new business location without penalty until the new COR and ATP are issued, provided the taxpayer can show the received update form and stamps the new address on the old invoices or receipts issued at the new site. (Supreme Court E-Library)
The current Form 1905 checklist also requires an inventory list or letter request for unused invoices when transferring business registration to another RDO.
What if my business moved but my SEC address is not yet updated?
If you are a corporation or partnership, check first whether SEC amendment is required. A move to another city or municipality generally requires amended Articles of Incorporation or Partnership. A move within the same city or municipality may be reported in the GIS if the Articles already contain a complete principal office address. (Supreme Court E-Library)
The BIR may ask for SEC documents showing the new address, especially for non-individual taxpayers.
What happens if I do not update my BIR address?
You may face practical and compliance problems, including:
- BIR notices sent to the wrong address
- Tax mapping issues
- COR posted at the wrong address
- Invoices showing an outdated business address
- Delay in business permit renewal
- RDO refusal to process later registration updates until the address issue is fixed
- Problems proving that your business is properly registered at its actual location
For business taxpayers, invoices must show the business address, and the COR or proof of registration must be properly displayed where the business is conducted. (Lawphil)
Can a representative process my BIR address change?
Yes. For individuals, the Form 1905 checklist requires a Special Power of Attorney indicating the specific transaction. For corporations and other non-individual taxpayers, it requires a board resolution, written resolution for an OPC, or secretary’s certificate naming the authorized representative, plus IDs.
Can I transfer RDO if I have an ongoing tax audit?
Yes, but the audit does not disappear. Under Section 236 of the Tax Code, if the transferring taxpayer is subject to an audit investigation, the RDO that initiated the audit continues the audit. (Lawphil)
Key Takeaways
- Use BIR Form No. 1905 to change a BIR registered address.
- First determine whether the new address is within the same RDO or under a different RDO.
- For business taxpayers, make sure LGU, DTI, SEC, lease, and BIR records are consistent.
- For transfers to another RDO, prepare documents for both the old RDO and new RDO.
- Inventory unused invoices and request approval if you need to keep using them.
- ORUS may be used for address updates, but manual RDO filing is still allowed when ORUS is unavailable or there are technical issues.
- Corporations moving to another city or municipality may need SEC amendment before the BIR update can be completed.
- Keep stamped copies, screenshots, and acknowledgments as proof of filing.
- Do not apply for a new TIN just because you changed address.
- Fix open cases early, because they are one of the most common reasons BIR address transfers are delayed.