If you’ve recently changed jobs in the Philippines, your BIR registration records may still be sitting under your previous employer’s Revenue District Office (RDO). Under current rules, employees who earn purely compensation income should have their Taxpayer Identification Number (TIN) aligned with the RDO that covers their place of residence. Transferring your RDO after a job change keeps your personal tax records accurate, prevents mismatches when you file your annual income tax return or claim refunds, and makes future transactions with the BIR smoother. This guide explains exactly why and how to do it, including the fastest online options available in 2026.

Why RDO Transfer Matters After Changing Jobs

When you start a new job, your employer typically registers or updates your details through the BIR’s eRegistration (eREG) system. Your records often end up under the RDO that has jurisdiction over the employer’s business address. However, Revenue Memorandum Order (RMO) No. 37-2019 clearly states that employees earning purely compensation income who change employers must have their TIN/registration records transferred to the RDO covering their place of residence, not the new employer’s RDO.

This residence-based approach applies whether you moved houses or stayed in the same city. It ensures your personal tax profile sits with the office nearest your home, which handles individual taxpayer concerns more efficiently. Your new employer will still report and remit your monthly withholding taxes to their RDO, but your core individual registration moves to your residence RDO.

Failing to update can lead to:

Delays or complications when requesting a TIN ID or Certificate of Registration printout
Issues reconciling records if you later have other income, apply for tax clearance, or deal with BIR audits
Extra steps when filing your annual ITR, especially if you switch jobs multiple times in a year

Many employees handle this transfer right after their first month in the new job so records are clean before the busy filing season.

Legal Basis for the Transfer

The key rules come from:

RMO No. 37-2019 — This order specifically governs registration and transfer for employees earning purely compensation income. It shifted policy toward residence-based RDOs for non-business individuals and made the employee responsible for initiating the transfer upon changing employers.
Revenue Regulations (RR) No. 5-2010 — Provides the general framework for transfer of registration, which RMO 37-2019 refined for employees.
BIR Form 1905 (Application for Registration Information Update/Correction/Cancellation) — The official form used for RDO transfers of individuals not engaged in business.

These issuances remain the controlling guidelines as of 2026. Local RDO practices may have slight variations in processing, so always confirm requirements with the specific office handling your case.

Step-by-Step Guide to Transfer Your BIR RDO

1. Confirm Your Current RDO

You need to know where your TIN is currently registered before requesting a transfer. Practical ways to check:

Ask your previous employer’s HR for a copy of your BIR Form 1902 or any stamped documents they have on file.
Check your latest BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) — the RDO code often appears in the header or footer.
Visit any BIR Revenue District Office and request a TIN verification or printout of your registration details (bring valid ID).
Use the BIR chatbot “Revie” on the BIR website or contact the BIR Customer Assistance hotline for verification.

2. Identify Your Target RDO (Your Residence RDO)

Your target is the RDO that has jurisdiction over your complete residential address, including barangay and zip code.

Visit the BIR website and check the RDO Directory or use any available RDO locator tools.
Provide your full address to any BIR office — they can tell you the correct RDO code immediately.
Note both the old RDO code and the new residence RDO code; you will indicate both on the form.

3. Fill Out BIR Form 1905

Download the latest version (October 2025 or newer) from the BIR website under BIR Forms.

Mark the box for Transfer of Registration of Individuals Not Engaged in Business (E.O. 98/ONETT/EMPLOYEE).
Fill in your personal details accurately.
In the transfer section, clearly indicate your old RDO code and the new residence RDO code.
Update your address details if they have changed.
Sign both original copies. No need for notarization in most cases.

4. Prepare Supporting Documents

For a standard employee RDO transfer, requirements are minimal:

BIR Form 1905 — 2 original copies
Valid government-issued ID (photocopy; bring the original for verification)
If someone else will file for you: Special Power of Attorney (original) + photocopy of your ID and the representative’s ID

Some RDOs may ask for additional proof of residence (barangay certificate or utility bill in your name) or a Certificate of Employment from your new or old employer to establish the context of the job change. Call or email the old RDO in advance to confirm their exact checklist.

5. Submit Your Application

You have several convenient options:

Traditional/In-Person (Fastest per RMO 37-2019)
Submit the documents at your old/previous RDO. The RMO states that the old RDO should execute the transfer immediately or within 24 hours. Bring originals for verification.

Online via TRRA Portal (Most Convenient for Many People)
The Taxpayer Registration-Related Application (TRRA) Portal specifically supports “Transfer of registration of employees and other non-business taxpayers.”

Go to the TRRA Portal at web-services.bir.gov.ph/trraportal/
Select the transfer service and your current (old) RDO
Upload clear scanned PDFs of the filled BIR Form 1905 and supporting documents (each file usually max 4MB)
Submit electronically — the portal routes it to the correct RDO for processing

Email or Fax
Many RDOs still accept signed scanned copies of BIR Form 1905 plus ID via email, as allowed under RMO 37-2019. Check the specific RDO’s published email address on the BIR website.

After submission, the old RDO processes the transfer and forwards your records to the new residence RDO. You can follow up with either office for confirmation or request an updated registration printout from the new RDO once complete.

Typical Timelines and Costs

Processing time: Usually 1–7 working days (often same day or next day when submitted in person or via TRRA). Complex cases or high-volume periods may take longer.
Fees: None for a standard RDO transfer of an individual earning purely compensation income. No documentary stamp tax applies to this transaction.
Follow-up: You may receive an email or text confirmation, or you can visit the new RDO to request a printout of your updated records or a new TIN ID if needed.

Common Pitfalls and How to Avoid Them

Submitting to the wrong RDO — Always file at your current/old RDO for the transfer request.
Using an outdated Form 1905 — Always download the latest version from the BIR website.
Assuming your new employer will automatically transfer everything — The employer handles their side (withholding reports), but you remain responsible for aligning your personal registration to your residence RDO.
Incomplete address details — Double-check that your full residential address (including zip code) matches what the new RDO expects.
Multiple employments — If you have concurrent jobs, the rules for your principal/main employer usually apply; clarify with the BIR if needed.
Moving residence at the same time — Use the same Form 1905 process and indicate both the job change context and new address.

Foreigners or resident aliens follow the same core process but should bring their passport and ACR I-Card (or equivalent) as additional ID. If any supporting documents were issued abroad, apostille may be required depending on the RDO’s request.

Frequently Asked Questions

Do I really need to transfer my RDO after changing jobs?
Not every single job change requires it if your records are already under your residence RDO and the new employer is under the same or compatible jurisdiction. However, RMO 37-2019 prescribes the transfer when you change employers so your personal records stay residence-based. Most people benefit from doing it to keep everything clean.

Can my new employer file the BIR Form 1905 for me?
The new employer can assist or even submit updates related to their own RDO, but the formal transfer of your individual registration to your residence RDO is your responsibility as the taxpayer. Many employees handle it themselves right after starting the new job.

How do I find out which RDO covers my home address?
Visit any BIR office and give them your complete residential address, or check the RDO Directory on the BIR website. Some areas have online locators or you can ask the BIR chatbot Revie for guidance.

What if I quit my job and become a freelancer or self-employed?
You will need to register or update as a business or professional taxpayer under the RDO that covers your business address (which may be your home if you work from there). This usually involves BIR Form 1901 or 1905 plus business registration documents. The process is different from a pure employee transfer.

Is the transfer free and how long does it really take in practice?
There is no fee. In-person submission at the old RDO is often processed within 24 hours per RMO 37-2019. Online via the TRRA Portal usually takes a few days. Always follow up if you don’t receive confirmation within a week.

Can I transfer my RDO while I’m abroad or working remotely?
Yes. Use the TRRA Portal to submit scanned documents electronically, or authorize a representative in the Philippines with a Special Power of Attorney. Many RDOs also accept email submissions.

What happens to my tax returns and withholding after the transfer?
Your new employer continues to withhold and remit taxes to their RDO. Your personal TIN profile simply moves to the residence RDO for better alignment with your individual circumstances. When you file your annual ITR, you can deal with the appropriate office or use the eBIRForms/eFPS system as usual.

Do I need to notify my new employer after the transfer?
It’s good practice to inform your new HR or payroll team so they have your updated RDO on record, especially if they ever need to coordinate with the BIR on your behalf. They don’t usually need to take further action themselves.

What if my old and new RDOs are in different regions or I moved cities?
The process remains the same — submit BIR Form 1905 at your old RDO requesting transfer to the new residence RDO. The old RDO handles the internal forwarding of your records.

Key Takeaways

After changing jobs, transfer your BIR registration to the RDO covering your residence (not your new employer’s RDO) as required under RMO No. 37-2019.
Use BIR Form 1905 (2 originals) and submit it to your old/previous RDO — the fastest and most direct route.
Take advantage of the TRRA Portal for fully online submission if you prefer not to visit an office.
The process is generally quick (often 1–7 days), free of charge, and requires only basic documents.
Keeping your RDO updated prevents future headaches with tax filing, refunds, or any BIR transactions.
Always verify the exact requirements and RDO codes with the specific offices involved, as minor local practices can vary.
Do it early after starting your new job so your records are accurate well before the next ITR filing deadline.

This transfer is one of the simpler BIR procedures, and doing it correctly gives you peace of mind that your personal tax records are properly aligned with where you actually live. If your situation involves multiple employers, self-employment transition, or other complexities, reaching out directly to your old RDO or the BIR hotline for personalized guidance is always a good next step.