Changing your BIR registered address within the same Revenue District Office is usually simpler than transferring to a new RDO, but it still matters. Your registered address affects your Certificate of Registration, invoices, BIR notices, audits, open cases, and how your tax records are matched. This guide explains when the “same RDO” process applies, what legal rules require the update, what documents to prepare, how to fill out BIR Form 1905, and the common problems that delay approval.
What “Within the Same RDO” Means
Your RDO, or Revenue District Office, is the BIR office that has jurisdiction over your taxpayer registration record. A change of address within the same RDO means your registered address changes, but the BIR office handling your registration does not.
Example:
| Situation | Is this within the same RDO? |
|---|---|
| A freelancer moves from one barangay to another, both covered by the same RDO | Yes |
| A sole proprietor moves to a different city covered by another RDO | No |
| A corporation changes office units in the same building | Usually yes |
| A business moves within Quezon City, Makati, Manila, or another city with multiple RDOs | Not always — verify first |
Do not assume that “same city” means “same RDO.” Some large cities are divided among different RDOs. You can check your current RDO using the official BIR RDO Finder, then confirm whether the new address is still under the same district.
For business taxpayers, the phrase used in BIR requirements is usually “Change in Registered Business Address Under the Jurisdiction of the Same RDO.”
Legal Basis for Updating Your BIR Registered Address
The main legal basis is Section 236 of the National Internal Revenue Code, as amended by Republic Act No. 11976 (2024), the Ease of Paying Taxes Act. Under the amended law, every person subject to internal revenue tax must register with the appropriate RDO, and the registration must contain the taxpayer’s name, residence, business address, and other information required by the Commissioner of Internal Revenue. The law also expressly provides that when a registered person transfers the place of business, head office, or branch, the taxpayer must update the registration status by filing an application for registration information update, either electronically or manually. See Republic Act No. 11976 on Lawphil.
For businesses, Section 243 of the Tax Code, also amended by RA 11976, allows a registered business to be removed and continued in another place, subject to BIR rules, without paying an additional tax merely because of the move.
The current BIR procedural guidance is found in Revenue Memorandum Circular No. 91-2024, which clarifies registration-related procedures under the Ease of Paying Taxes Act and Revenue Regulations No. 7-2024, as amended. RMC No. 91-2024 states that a change of registered business address within the same RDO is processed upon filing the application with complete documentary requirements. You can read the official circular here: BIR Revenue Memorandum Circular No. 91-2024.
The form used is BIR Form No. 1905, officially called Application for Registration Information Update/Correction/Cancellation. The latest publicly available version is the BIR Form No. 1905 October 2025 ENCS.
When You Should File a Same-RDO Address Update
File a BIR address update if any of these applies:
- Your business moved to a new office, stall, clinic, store, warehouse, or home-office address within the same RDO.
- Your corporation, partnership, OPC, or sole proprietorship changed its principal business address but stayed within the same RDO.
- Your branch or facility changed address within the same RDO.
- You are a freelancer or professional and your registered business address is no longer accurate.
- You are an employee or non-business taxpayer and your residential address on BIR records needs correction or updating, even if your RDO remains the same.
This is not the same as transferring to another RDO. If the new address falls under a different RDO, you will need a transfer of registration, which has additional old-RDO and new-RDO steps.
Documents Required for Changing BIR Registered Address Within the Same RDO
For a registered business address under the same RDO, the BIR Form 1905 checklist and RMC No. 91-2024 generally require:
| Taxpayer type | Main requirements |
|---|---|
| Sole proprietor / business owner | 2 original copies of BIR Form 1905; photocopy of Mayor’s Permit, DTI Certificate, or other document bearing the new business address; letter request for temporary use of old invoices/supplementary invoices, if applicable |
| Corporation, partnership, OPC, cooperative, or association | 2 original copies of BIR Form 1905; photocopy of SEC Certificate of Registration, Digital Certificate, or Form for Appointment of Officers for OPC showing the new address, if applicable; authority of representative if someone else files |
| Professional / freelancer with registered business address | 2 original copies of BIR Form 1905; document proving the new business address, such as updated LGU permit, PTR/OTR-related document, lease, or other address proof if requested by the RDO |
| Employee / non-business individual updating residential address within same RDO | BIR Form 1905; valid government ID; proof of residence if the ID does not show the correct address |
| Taxpayer using a representative | SPA for individuals; board resolution, written resolution, or secretary’s certificate for non-individuals; valid IDs of taxpayer/signatory and representative |
The official same-RDO business address requirement specifically mentions a Mayor’s Permit, DTI Certificate, SEC COR/Digital Certificate, or Form for Appointment of Officers in case of an OPC bearing the new business address. In practice, some RDOs also ask for supporting address proof, especially when the document submitted does not clearly show the full unit number, building, street, barangay, city, and ZIP code.
Step-by-Step Guide to Change Your BIR Registered Address Within the Same RDO
1. Confirm that the new address is still within the same RDO
Before preparing documents, verify two things:
- Your current RDO code.
- Whether the new address is still under the same RDO.
Check your current RDO from your BIR Certificate of Registration, old stamped BIR forms, BIR Form 1901/1903/1905, or the official BIR RDO Finder.
If you are moving within a city with several RDOs, ask the RDO or check directly before filing. A wrong assumption can cause you to prepare the same-RDO documents when you actually need a transfer to another RDO.
2. Update your non-BIR address documents first, if needed
For business taxpayers, the BIR will usually look for a document showing the new business address. This is where many applications get delayed.
Before going to the BIR, check whether you need to update:
- Mayor’s Permit or business permit
- DTI business name record
- SEC record or digital certificate
- Articles of Incorporation or Articles of Partnership, if the principal office clause requires amendment
- Lease contract or office authorization
- Barangay or LGU records
- Professional Tax Receipt or clinic/office permit, if relevant
For corporations, the SEC requirement depends on how the principal office address appears in your corporate documents. If the Articles only state the city or municipality and the move is within that same locality, a full amendment may not always be necessary. But if the registered address in SEC records must be updated, do that first so your BIR documents match.
3. Download and fill out BIR Form No. 1905
Use the current BIR Form No. 1905.
In the form:
Fill out Part I – Taxpayer Information:
- TIN
- Current RDO code
- Contact number
- Registered name
In Part II, mark the box for:
- Correction/Change/Update of Registration Information
Under 7B – Change in Registered Address, mark:
- Transfer within same RDO
Write the complete new address:
- Unit, room, floor, building number
- Building name or tower
- Lot/block/phase/house number
- Street
- Subdivision, village, or zone
- Barangay
- Town or district
- Municipality or city
- Province
- ZIP code
If your contact details also changed, update the contact section as well. BIR forms now place importance on email and mobile details because many notices and online registrations rely on them.
Use a clear, complete address. Avoid vague entries like “near market,” “beside mall,” or only the building name without unit number.
4. Prepare two original copies and supporting documents
For same-RDO business address changes, prepare at least:
- 2 original copies of BIR Form 1905
- Photocopy of the document bearing the new business address
- Valid ID of the taxpayer or authorized signatory
- Authority document if filed through a representative
- Letter request for temporary use of old invoices or supplementary invoices, if applicable
Bring originals for presentation where possible. RDO staff may ask to compare the photocopy with the original document.
5. Submit to the current RDO
Because the address remains within the same RDO, you normally submit the application to the same RDO where you are already registered, usually through the Client Support Section or registration counter.
Under the EOPT amendments, registration updates may be done electronically or manually, but actual online availability depends on the BIR facility and the transaction type. Some non-business updates and transfers may be available through ORUS, the BIR Online Registration and Update System. For business address changes involving COR and invoices, many RDOs still handle the process manually or require RDO-level validation.
When filing manually, get your taxpayer copy stamped “Received” with the date. This stamped copy is important if you need to prove that you filed the update before the BIR system or COR is fully refreshed.
6. Ask about your updated COR or eCOR
If you are a business taxpayer, ask when the updated Certificate of Registration (COR) or electronic COR will be released or reflected.
Your COR should eventually match the new registered address. If you sell online, RMC No. 91-2024 also discusses posting the electronic COR or QR code on the seller’s website or e-commerce profile where applicable.
7. Handle your invoices properly
If you still have unused invoices or supplementary invoices showing the old address, do not simply continue using them without asking the RDO.
For same-RDO address changes, the BIR checklist includes a letter request for temporary use of old invoices/supplementary invoices, if applicable. In practice, the RDO may instruct you to:
- submit a letter request;
- stamp or annotate the new address;
- update invoice details on future printings; or
- secure further approval if the invoices will continue to be used after the move.
This is especially important for VAT taxpayers, professionals, freelancers, restaurants, clinics, retail stores, online sellers, and businesses issuing invoices to corporate clients. Corporate customers often reject invoices if the registered address does not match BIR records.
8. Verify the update after filing
After the RDO processes the update, verify that the new address appears correctly in:
- COR or eCOR
- BIR registration profile
- invoices or approved invoice-related records
- ORUS account, if used
- tax filing software or books of accounts details
- business documents used for withholding tax and supplier accreditation
Small spelling differences can create practical problems. For example, “Unit 12B” missing from the COR can matter if your lease, Mayor’s Permit, and invoices show Unit 12B.
Fees and Processing Time
For the address update itself, there is generally no BIR filing fee. The old ₱500 Annual Registration Fee was stopped effective January 22, 2024 under the Ease of Paying Taxes Act guidance.
Possible costs are usually outside the BIR filing fee:
| Item | Possible cost |
|---|---|
| Photocopies and printing | Minimal |
| Notarized SPA or secretary’s certificate | Depends on notary or document preparation |
| Apostille or consular authentication for documents signed abroad | Depends on country and process |
| LGU permit amendment | Depends on LGU |
| SEC amendment or filing | Depends on SEC transaction |
| Replacement of lost COR | May involve documentary stamp tax if applicable |
RMC No. 91-2024 states that transfer of registration of non-business taxpayers and taxpayers transferring business address within the same RDO should be processed immediately upon filing complete documentary requirements. In real life, same-day processing is common when the documents are complete, but release of an updated COR may still depend on the RDO’s system availability, workload, and whether your supporting documents clearly show the new address.
Common Problems and How to Avoid Them
1. Thinking “same city” automatically means “same RDO”
This is one of the most common mistakes. Some cities have more than one RDO. Always verify jurisdiction before ticking “Transfer within same RDO.”
2. BIR documents do not match LGU, DTI, or SEC records
If your Mayor’s Permit shows the old address but your Form 1905 shows the new address, the RDO may not accept the filing. Update the document that proves the new business address first.
3. The address is incomplete
BIR records need a complete address. Include the unit number, floor, building, street, barangay, city, province, and ZIP code. This avoids problems with notices, audits, invoices, and supplier accreditation.
4. The representative has no proper authority
If someone else will file for you, prepare the authority document carefully.
For individuals, use a Special Power of Attorney that specifically authorizes the representative to update BIR registration information and sign or submit BIR Form 1905.
For corporations and other non-individual taxpayers, prepare a board resolution, written resolution, or secretary’s certificate naming the authorized representative and the specific BIR transaction.
5. Documents signed abroad are not properly authenticated
For OFWs, foreign nationals, or foreign company officers signing outside the Philippines, the RDO may require an apostilled or consularized SPA, secretary’s certificate, or authorization document. A scanned signature may not be enough for manual filing.
If the document is signed in a country that is part of the Apostille Convention, it is usually apostilled in that country. If not, consular authentication may still be required.
6. Old invoices are used without RDO approval
If your invoices still show the old address, ask the RDO what to do before issuing them from the new location. Keep the stamped letter request or written approval in your files.
7. The taxpayer has branches or facilities
If you have a head office and branches, check which registration record is being updated. A branch address change may require updating the branch or facility details, not just the head office.
8. Foreigners assume the process is different
Foreigners with Philippine tax registration generally follow the same BIR update process. The difference is usually documentary: passport or ACR I-Card identification, local representative authority, SEC or investment registration documents for entities, and authentication of documents signed abroad.
Practical Examples
Example 1: Freelancer working from a new apartment
Mika is a registered freelancer. Her BIR business address is her old apartment in Pasig. She moves to another apartment still covered by the same RDO. She files BIR Form 1905, ticks “Transfer within same RDO,” writes the new full address, and brings proof of the new address. If she still has unused invoices with the old address, she asks the RDO whether she may temporarily use them and how to annotate the new address.
Example 2: Corporation moves to another unit in the same building
A corporation moves from Unit 801 to Unit 1205 in the same office tower. The RDO remains the same. The company files BIR Form 1905, submits the updated address document, and checks whether its SEC and LGU records also need updating. It should not wait until renewal season because BIR notices and invoice details may already be affected.
Example 3: Online seller changes warehouse address
An online seller registered with the BIR moves inventory and operations to a new warehouse within the same RDO. Aside from filing Form 1905, the seller should check whether the COR or eCOR posted on its online shop profile must be updated, and whether invoices still reflect the old warehouse address.
Frequently Asked Questions
What BIR form do I use to change my registered address within the same RDO?
Use BIR Form No. 1905, the Application for Registration Information Update/Correction/Cancellation. Tick the section for change in registered address and mark Transfer within same RDO.
Do I need to transfer my RDO if my new address is still under the same RDO?
No. You are not transferring to another RDO. You are updating your registered address while keeping the same RDO code.
Can I change my BIR registered address online?
Some registration updates may be available through ORUS or other BIR electronic facilities, depending on the taxpayer type and transaction. However, business address changes involving COR, invoices, and supporting business documents are often still handled directly by the RDO. If ORUS is unavailable or the transaction is not supported, manual filing at the RDO is the practical route.
How many copies of BIR Form 1905 are needed?
For a change of registered business address within the same RDO, prepare 2 original copies of BIR Form 1905. Bring an extra photocopy or scanned copy for your own records.
Is there a fee to change my BIR address within the same RDO?
Usually, there is no BIR filing fee for the address update itself. You may spend for photocopies, notarization, LGU or SEC amendments, or replacement documents if needed.
How long does the same-RDO address change take?
RMC No. 91-2024 provides that same-RDO business address changes should be processed immediately upon filing complete documentary requirements. In practice, it can be same day, but delays happen when documents are incomplete, the address does not match supporting papers, or the RDO system is unavailable.
Do I need a new Certificate of Registration?
If you are a business taxpayer, your COR or eCOR should reflect the correct registered address. Ask the RDO whether an updated COR will be issued or generated, and keep your stamped Form 1905 while waiting.
Can I still use my old invoices after changing address?
Possibly, but do not assume. If you have unused invoices or supplementary invoices showing the old address, file a letter request for temporary use if applicable and follow the RDO’s instructions.
Can a representative file the address update for me?
Yes. An individual taxpayer should issue an SPA. A corporation or other non-individual taxpayer should issue a board resolution, written resolution, or secretary’s certificate. Bring valid IDs of the taxpayer or authorized signatory and the representative.
Should I apply for a new TIN after moving?
No. A taxpayer should not apply for a new TIN just because of an address change. The proper process is to update the existing BIR registration record.
Key Takeaways
- Use BIR Form No. 1905 to change your BIR registered address within the same RDO.
- Tick Transfer within same RDO, not transfer to another RDO.
- Verify first because the same city may still have multiple RDOs.
- For business taxpayers, prepare 2 original copies of Form 1905 and a document showing the new business address.
- Update LGU, DTI, SEC, or other address documents first if they still show the old address.
- Same-RDO business address changes should be processed immediately upon complete filing, but COR release and system updates may still depend on the RDO.
- Do not keep issuing invoices with the old address without asking the RDO about temporary use or annotation.
- Keep the stamped received copy of Form 1905 as proof that you filed the update.