How to Change Your Surname in BIR Records Online (Philippines)
Updated as of July 2025
1. Why You Might Need a Surname Change
| Typical Trigger | What Must Have Happened in Law | Supporting Proof |
|---|---|---|
| Marriage (most common) | You legally adopted your spouse’s surname under Art. 370 of the Civil Code. | PSA‑issued marriage certificate (MC) |
| Judicial Change of Name | You secured a court order under Rule 103/108, or under R.A. 9048 (administrative correction). | Certified true copy of the decision or granted petition |
| Legal Separation / Annulment | You reverted to your maiden name (Art. 370 in reverse). | PSA‑issued annotated MC or final decree |
| Adoption | Your new surname is in the adoption decree (R.A. 8552). | Decree of adoption + new birth certificate |
| Gender‑affirming change | Court‑approved change or PSA‑corrected birth certificate. | Court order or PSA‑issued birth certificate |
Under Section 236 of the National Internal Revenue Code (NIRC), every taxpayer must keep the BIR registry updated; failure to do so can trigger penalties (Sec. 250).
2. The Regulatory Basis for Online Updates
- Revenue Memorandum Circular (RMC) 122‑2022 – launched the Online Registration and Update System (ORUS) as the one‑stop portal for TIN registration & changes.
- Revenue Regulations (RR) 7‑2012 – prescribes BIR Form 1905 (Application for Registration Information Update).
- Data Privacy Act of 2012 (R.A. 10173) – safeguards the personal data you upload to ORUS.
- Civil Code & special laws above – determine when a surname is legally changed.
3. Before You Log In: Documents to Prepare
Scanned PDF copies (≤4 MB each) of:
- PSA‑issued proof of the name change (see table above).
- One (1) valid government ID bearing the new surname (passport, UMID, PhilSys card, driver’s licence).
Form 1905 (downloadable, fillable PDF) completed and e‑signed.
If you are a mixed‑income earner or VAT‑registered: latest BIR Form 0605 proof of annual registration fee (₱500) payment.
If a corporation/partnership also changing its registered business name, attach SEC Certificate of Amended Articles.
Tip: The system rejects blurry scans; use 300 dpi and name files short (e.g., “MC‑Garcia‑Santos.PDF”).
4. Step‑by‑Step Guide in ORUS
Create/Log‑in to your ORUS account
- Go to https://orus.bir.gov.ph → Taxpayer/Employee → Sign Up (first time)
- Activate via one‑time‑PIN sent to your email / mobile.
Select Transaction → Update Registration → Change of Name
Fill e‑Form 1905 Online
- Part II, Line 3: tick “Change of Registered Name (Individual)”.
- Fields 14‑18: enter new surname exactly as in PSA record.
Upload Supporting Docs
- Drag & drop your MC / court order, ID, and the e‑signed Form 1905.
- The portal auto‑converts to JPG thumbnails; verify clarity before “Submit”.
Choose RDO Routing
- The system defaults to your current Revenue District Office.
- If you also transferred residence, first file a separate “Change in Registered Address” (Form 1905 → Part II, Line 4).
Receive Acknowledgment
- ORUS gives a 15‑digit Case Reference Number (CRN) plus email confirmation.
Track Status
- In ORUS dashboard → Transaction History → view remarks (e.g., “For Evaluation”, “Approved”).
- Processing SLA: 3‑5 working days for individuals; 7‑10 for corporations, barring clarifications.
Download Updated Certificate
- Once marked Approved, click “Print COR” (Certificate of Registration) or “Print BIR Form 2303”.
- Save both the PDF and the audit trail email for future tax audits.
5. Fees & Receipts
| Item | Fee | How to Pay |
|---|---|---|
| Annual Registration Fee (ARF) – if still unpaid for the year | ₱500 | eFPS, G‑Cash, PayMaya, LandBank Link.Biz, or over‑the‑counter via eBIRForms ePayment channels |
| Documentary Stamp Tax on name change | None (RMC 11‑2021 waived DST for updates not involving capital) | n/a |
| Printout of new COR at RDO (optional) | ₱15 certification fee + ₱30 loose DST | RDO cashier |
6. If ORUS Is Down: Hybrid e‑Appointment
- Book an e‑Appointment slot via www.bir.gov.ph → BIR eAppointment.
- Pick “Registration – Update of TIN / Change Name”.
- On your schedule, bring hard‑copy versions of the same documents plus two (2) photocopies.
- The RDO front‑liner will encode the change in the Integrated Tax System (ITS) and issue the revised COR on the spot (usual wait: 30‑60 mins).
7. Special Cases & Practical Notes
| Scenario | Extra Step |
|---|---|
| eFPS / eBIRForms enrolment | After surname change is approved, re‑enrol your forms profile because the system treats it as a new name key. |
| eCAR (electronic Certificate Authorizing Registration) issued in old name | Update CAR via RDO’s Asset Transfer Section before the transfer is consummated. |
| Withholding Agent Certificates (2307) received under old name | They remain valid; no need to re‑issue so long as TIN is unchanged. Attach proof of name change when claiming tax credits. |
| Employer still uses old surname in Alphalist | Provide your updated COR & ID so HR can reflect the correct name in the next quarterly Alphalist to avoid TIN/Name mismatches. |
| Pending tax cases or open audits | Notify the examiner via a “Motion to Substitute Name” citing your CRN. It prevents future LOA re‑issuance issues. |
8. Penalties for Non‑Compliance
- ₱1,000 fine per year of failure to update (Sec. 250[b] NIRC).
- Compromise penalty ranging from ₱1,000 – ₱5,000 at examiner’s discretion.
- Possible “TIN/Name mismatch” holds on VAT refund claims or eFPS filing lock‑outs.
9. Frequently Asked Questions
| Question | Answer (Philippine BIR Practice) |
|---|---|
| Can I delegate the filing to my accountant? | Yes—issue a notarised SPA (Special Power of Attorney) and upload it to ORUS. |
| Do I need to update my digital certificate? | Only if you use eFPS with a BIR‑issued digital cert. Request a regeneration via eFPS helpdesk after approval. |
| Will my TIN change? | No. Your TIN is permanent. The update only affects your registration name fields. |
| How long after my marriage can I file? | No statutory deadline, but the BIR expects update within 30 days of any civil‑registry change (RR 7‑2012). |
| What if ORUS rejects my scan? | Reduce file size, use grayscale PDF, or retry during off‑peak (after 6 pm). System downtime is common during eFPS deadlines. |
10. Final Checklist
- ✅ PSA proof of change ready
- ✅ Government ID with new surname
- ✅ Accomplished & signed Form 1905
- ✅ ORUS account access confirmed
- ✅ Clear PDF uploads <4 data-preserve-html-node="true" MB
- ✅ Record your CRN and approval email
Disclaimer: This article is for general guidance. Specific circumstances (e.g., changes linked to estates, corporate mergers, or complex court decrees) may require personalised tax and legal advice.
By staying proactive in updating your surname with the BIR via ORUS, you avoid penalties, ensure seamless e‑filings, and keep your tax profile consistent with government and private databases.