Overview

In the Philippine tax system, every taxpayer—individual or juridical—is registered with a specific Revenue District Office (RDO) of the Bureau of Internal Revenue (BIR). Your RDO has jurisdiction over key aspects of your tax life: registration, issuance of your Certificate of Registration (BIR Form 2303), stamping of books, permits for receipts/invoices (ATP/PTU), audits, and most face-to-face transactions. Knowing (and keeping current with) your correct RDO prevents processing delays, penalties, and rejected filings.

This guide explains the legal context, how jurisdiction works, practical ways to identify your RDO, how to transfer when you move or change business circumstances, and common edge cases.

Legal Foundations and Administrative Framework

Statutory basis. The National Internal Revenue Code (NIRC) of 1997, as amended, authorizes the BIR to administer and enforce taxes, including organizing collection through districts and assigning jurisdiction to RDOs.
Implementing rules. BIR revenue regulations and orders on registration (e.g., use of BIR Forms 1901/1902/1903/1904/1905), books of accounts, and PTU/ATP for receipts/invoices operationalize how taxpayers are assigned to and serviced by particular RDOs.
Administrative jurisdiction. Each RDO covers specified cities/municipalities or clusters thereof. RDO jurisdiction generally follows taxpayer location (residence for individuals; principal office or branch location for entities), with special rules for employees and mixed-income earners.

Practical takeaway: “Which RDO?” is answered by where you are registered, which in turn depends on your taxpayer type and address of registration on your BIR records.

How RDO Jurisdiction Is Determined

1) Individuals (Self-Employed, Professionals, Mixed-Income)

Primary rule: RDO of your principal place of business (for self-employed) or residence (for pure professionals without a fixed place of business).
With branches/clinics/stalls: Register the head office/principal place and separately register each branch with the RDO having jurisdiction over the branch address.

2) Corporations, Partnerships, Cooperatives, NGOs

Primary rule: RDO of the principal office as stated in SEC/DTI/Cooperative registrations and BIR Form 1903.
Branches: Each branch is registered with the RDO covering the branch location (with separate “branch codes” under the same TIN).

3) Purely Compensated Employees

Primary rule: Registration is typically with the RDO where the employer’s registered office/branch (that processes your payroll and issues BIR Form 2316) is registered.
Job changes: When you change employers or move cities, your registration may remain with the original RDO unless you process a transfer (see Transfers below).

4) Special Situations

Overseas Filipinos (OFWs): Often registered where last resided in the Philippines or where business (if any) is registered.
Multiple residences or mobile work: Follow the registered address on file with the BIR—the place indicated on your latest registration/update forms controls.

Practical Ways to Find Your RDO (If You Already Have a TIN)

Use these in order of convenience and reliability:

Check your BIR Form 2303 (Certificate of Registration).
- The RDO code (a three-digit number) and district name usually appear on the face of the COR.
- If you’re self-employed or a business, this is the most definitive.
Look at your previously stamped books of accounts (manual) or permit for loose-leaf (if applicable).
- The stamping page or permit often references your RDO.
Review your receipts/invoices PTU/ATP (Permit to Use / Authority to Print).
- The permit and printer’s acknowledgment usually carry your RDO information.
Scan prior BIR returns and acknowledgments.
- Many returns (and eBIRForms profiles) display your RDO code in the header or profile metadata you used when filing.
Check your TIN card or prior registration forms.
- BIR Forms 1901/1902/1903/1904 and update Form 1905 often indicate the RDO code used at the time of filing.
Ask your employer’s HR/Payroll (for employees).
- Your BIR Form 2316 shows your employer’s TIN and RDO; if you were registered by that employer, your registration is normally under the same RDO (unless you later transferred).
In-person verification at any BIR office.
- You can request your current RDO on-site; bring one government-issued ID and your TIN. Due to data privacy rules, only you or your authorized representative (with SPA/Authorization Letter and ID) will be assisted.
BIR help channels.
- You may inquire by phone or official channels for your RDO using your full name, birthdate, and TIN for identity verification. Responses are typically provided only to the taxpayer or an authorized representative.

Tip: The RDO code is a 3-digit identifier (e.g., “039” for a specific QC district). Keep it handy for eBIRForms/eFPS profiles and payment portals.

If You Don’t Have a TIN Yet: Where Will You Register?

Individuals starting a business/professional practice: RDO of the actual principal place of business.
Individuals without business (first job, pure compensation): Often through the employer, with the employer’s RDO/branch handling your registration.
Corporations/partnerships: RDO of the principal office indicated in your constitutive documents; register branches where they are physically located.

You’ll determine the correct RDO at the time of filing your registration application (BIR Form 1901/1902/1903/1904), based on your address and taxpayer type.

Transfers: Moving Your Records to a New RDO

If you relocate or your business circumstances change, you must transfer your registration to the RDO that now has jurisdiction.

When to Transfer

Change of residence (individuals).
Change of principal office or establishing a new principal place of business (entities).
Switching from employee to self-employed (or vice versa) with a new address that falls under a different RDO.
Opening branches (branch registration, not a transfer, but processed with the branch’s RDO).

How to Transfer (Typical Flow)

Prepare BIR Form 1905 (Application for Registration Information Update).
Attach proofs as applicable: new lease/utility bill/barangay certificate for address; for entities, board resolution/SEC documents authorizing the change.
Submit to your current (old) RDO or as directed by procedure (some districts receive and forward; practices vary).
Await effectivity of transfer; once approved, your BIR records (and eBIRForms/eFPS profile) will reflect the new RDO.
Update related permits (books stamping location, PTU/ATP, loose-leaf permit) and taxpayer profile details to avoid future processing hiccups.

Compliance note: Certain transactions—like books stamping, PTU/ATP, and some clearances—must be done only at your current RDO. Filing or appearing at the wrong RDO can lead to denials, delays, or penalties.

Special/Edge Cases and Practical Notes

Multiple operating sites: Register branches under their respective RDOs, while your head office stays with its own RDO. Sales attribution and invoicing must reflect the correct head-office/branch codes.
eBIRForms vs. eFPS: Your RDO code is part of your electronic profile. Transferring RDO may require updating your profile to match the new jurisdiction, so acknowledgments and payment channels map correctly.
Third-party systems (banks, AABs, payment portals): Some systems validate RDO codes; mismatches can cause payment posting failures.
Data privacy: BIR will disclose registration/RDO information only to the taxpayer or a duly authorized representative; bring ID and, if applicable, a SPA/Authorization Letter with copies of IDs.
Employees with frequent moves: Your registration might remain with the original employer’s RDO until you file a 1905 transfer to your new address or your new employer handles it with you.
Dormant or closed businesses: If you ceased operations but didn’t officially close with the BIR, your records remain at your last RDO; process cessation (via 1905 and related forms/clearances) with that office.

Quick Checklist

To identify your current RDO now:

□ BIR Form 2303 (look for RDO code/name)
□ Stamped books of accounts / loose-leaf permit
□ PTU/ATP documents and invoices/receipts permits
□ Prior returns and eBIRForms profile headers
□ TIN card and initial registration forms (1901/1902/1903/1904)
□ Form 2316 (for employees) and ask HR/Payroll
□ Visit any BIR office (bring ID + TIN) or contact official help channels

To transfer to the correct RDO (if needed):

□ Fill out BIR Form 1905
□ Prepare proof of new address; for entities, board resolution/SEC docs
□ File with your current RDO (or as instructed locally)
□ Update eBIRForms/eFPS profiles and permits after approval

Frequently Asked Questions (FAQ)

Q1: Is my RDO the same as my city hall or barangay? No. RDOs are BIR offices. While they often align with city/municipal boundaries, their coverage is defined by BIR administrative orders, not LGU lines.

Q2: Can I file returns in any RDO? Electronic filing is national, but on-site transactions (books stamping, certain permits, audits, clearances) must be handled by your RDO of registration.

Q3: I changed apartments within the same city. Do I still need to transfer? If both addresses are under the same RDO’s jurisdiction, typically no transfer is required. If the move crosses into another district’s coverage—even within the same city—you should process a transfer.

Q4: I can’t find my COR or old returns. What’s the fastest route? Visit a BIR office with your ID and TIN to request RDO verification. If sending someone else, provide a SPA/Authorization Letter and ID copies.

Q5: Will transferring RDO affect my TIN? No. Your TIN remains the same. Only your RDO code and servicing office change.

Final Notes

Keep your RDO code with your tax records and in your e-filing profiles to avoid processing errors.
For life events—moving, opening branches, changing employer or business form—anticipate whether an RDO transfer is required, and file BIR Form 1905 promptly.
Maintain copies of your proofs of address, permits, and registration documents; they’re the quickest way to confirm RDO and speed up transactions.

This article is for general information only and is not a substitute for official BIR guidance or personalized legal advice. For specific situations, consult your RDO or a Philippine tax professional.