Moving to a new city can leave your Bureau of Internal Revenue records tied to an old Revenue District Office, or RDO. This may cause problems when a new employer verifies your Taxpayer Identification Number, when you update your registration, or when your business needs a Certificate of Registration reflecting its new address.

The correct procedure depends on whether you are an employee, an individual who is not engaged in business, a freelancer or professional, a sole proprietor, or a corporation. Employees and other non-business taxpayers generally have a simpler process. Registered businesses normally need to coordinate with both the old and new RDO and deal with their invoices, permits, open cases, and Certificate of Registration.

What Is a BIR RDO?

A Revenue District Office is the local BIR office responsible for administering taxpayers within a particular geographical jurisdiction. It maintains registration records, processes updates, handles compliance cases, and provides taxpayer services for persons and businesses assigned to it.

Your RDO is not necessarily determined by the city name alone. Some cities have several RDOs, while one RDO may cover more than one municipality. Before filing anything, check the official BIR directory of revenue district offices or confirm the jurisdiction directly with the RDO that covers your new address. (Bureau of Internal Revenue)

An RDO transfer changes the office responsible for your registration. It does not give you a new TIN. A taxpayer should keep the same TIN throughout their lifetime or existence.

Do You Need to Transfer Your RDO After Moving?

A change of city does not always require an RDO transfer. What matters is whether the new address falls under a different RDO and whether the address being moved is your residence, registered business address, head office, branch, or professional office.

Your situation	Usual BIR action
Employee earning purely compensation income	Transfer or update under the non-business taxpayer procedure, normally to the RDO covering your residence
Person with a TIN under Executive Order No. 98	Transfer to the RDO covering the new residence
One-time transaction taxpayer not engaged in business	Transfer under the non-business procedure when appropriate
Freelancer, professional, online seller, or sole proprietor	Business registration transfer if the registered business or professional address moves to another RDO
Corporation, partnership, cooperative, head office, or branch	Business registration transfer through the under the non-business procedure when appropriate
Freelancer, professional, online seller, or sole proprietor	Business registration current RDO, followed by registration completion at the new RDO
Address changes but remains under the same RDO	Address update only; no RDO transfer
Employee who also has an active freelance or business registration	Follow the business-taxpayer procedure because the registration includes business tax obligations

Under current BIR regulations, individuals not engaged in business may transfer their records online or file manually with the **new RDO having jurisdiction over tmit their transfer application through the RDO where they are currently registered. citeturn394005view1turn394005view2turn460020view7

Employees who moved but kept the same employer

Older employee-registration rules allowed existing employees to remain registered with the employer’s RDO until certain events, such as changing employers. However, the newer Ease of Paying Taxes regulations allow non-business taxpayers to transfer to the RDO covering their residence.

When your home address moves into another RDO’s jurisdiction, updating your registration through BIR Form No. 1905 is the practical way to make your registered residence and RDO consistent. This is particularly important when changing employers, because Revenue Memorandum Order No. 37-2019 places responsibility for an employee(Bir Cdn)loyee and directs the registration to the RDO covering the employee’s residence rather than the new employer’s RDO. citeturn137969view1

Legal Basis for Transferring a BIR RDO

The principal legal basis is Section 236 of the National Internal Revenue Code, as amended by Section 34 of Republic Act No. 11976, or the Ease of Paying Taxes Act of 2024.

Section 236(C) provides that when a registered person transfers a place of business, head office, or branch, the taxpayer must update the registration by filing the prescribed registration-information update form, either electronically or manually. If the taxpayer is under audit, the RDO that initiated the audit continues handling it. The law describes the process as one that may be completed by “mere filing,” but the application must still contain complete and accurate supporting doc(Lawphil) Act No. 11976 on Lawphil](https://www.lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html). citeturn752501search0turn752501search2

The implementing rules are found primarily in:

Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024;
Revenue Memorandum Circular No. 91-2024, which explains the registration-transfer requirements and processing periods;
Revenue Memorandum Order No. 37-2019, as amended by RMO No. 55-2019, for employee registration and transfers; and
The current BIR Form No. 1905 (Bir Cdn)s&type=TAB+LINK) and BIR Checklist of Documentary Requirements. citeturn131389search5turn131389search7turn137969view4turn799893view2

How Employees and Other Non-Business Taxpayers Can Transfer Their RDO

This procedure generally covers:

Employees earning purely compensation income;
Persons who obtained a TIN under Executive Order No. 98;
Individuals registered only for a one-time transaction;
Other individuals who do not have an active business or professional registration.

1. Identify your current RDO

Check any recent BIR registration correspondence or your Online Registration and Update System account. You may also contact the BIR or ask the current RDO to verify where your TIN is registered.

Do not rely only on the RDO appearing in your employer’s records. A company’s RDO and an employee’s proper residential RDO may be different.

2. Identify the RDO covering your new residence

Use your complete address, including the barangay, city or municipality, province, and ZIP code. Confirm the jurisdiction before submitting the application, particularly in Metro Manila and other highly urbanized areas with several RDOs.

3. Accomplish BIR Form No. 1905

Use the latest version of BIR Form No. 1905, Application for Registration Information Update/Correction/Cancellation.

Indicate:

Your existing TIN and branch code;
Your registered name;
Your old and new RDO codes;
Your old and new addresses;
That the transaction involves a transfer to another RDO; and
The effective date of the change.

Sign the form using the same name and signature appearing on your identification documents.

The official checklist currently lists t5 as the primary documentary requirement for an employee or other non-business taxpayer transfer. citeturn799893view3turn485838view0

Although the official minimum checklist identifies only the form, it is sensible to have the following available in case the BIR needs to verify your identity or address:

Valid government-issued ID;
Passport for a foreign national;
Lease contract, utility bill, barangay certificate, or other proof of the new residence;
A copy of your previous BIR record, if available; and
Marriage certificate or court order if your registered name must also be corrected.

4. Choose how to file

Option A: File through ORUS

The BIR Online Registration and Update System provides online registration and registration-update services. Log in to your taxpayer account and use the available regis(Bureau of Internal Revenue)R expressly allows non-business taxpayers to file a transfer online through ORUS. citeturn874926search4turn460020view1turn460020view7

A common problem is that the email address in the BIR database does not match the email being used for ORUS. When this happens, the taxpayer may first need to update the registered email using the BIR’s S1905 registration update sheet or the TRRA process.

Option B: Use the TRRA Portal

The Taxpayer Registration-Related Application Portal is an alternative electronic channel for registration-related transactions. It specifically includes the transfer of employees and other non-business taxpayers.

The portal directs the application and scanned attachments to the concerned RDO by email. Depending on the portal workflow, it may use an S19(Bureau of Internal Revenue Web Services) the form and attachment instructions displayed for the selected transaction. citeturn874926search5turn732835search0turn732835search3

Option C: File manually at the new RDO

Under Revenue Regulations No. 7-2024 and RMC No. 91-2024, a non-business taxpayer may file manually at the neww residence. A personal visit to the old RDO is generally unnecessary under this newer procedure. citeturn394005view1turn460020view7

Bring at least two signed originals of Form 1905, your identification, proof of your new address, and photocopies for the receiving officer’s validation.

5. Keep evidence that the application was received

For a walk-in filing, keep a stamped received copy. For ORUS or TRRA, save:

Submission confirmation;
Reference or transaction number;
Confirmation email;
Uploaded files; and
Screenshots showing the date and status.

Do not surrender your only copy of any document.

6. Verify that the transfer was completed

The BIR states that complete non-business transfer applications should be acted upon immediately upon filing. An earlier employee-specific order also referred to immediate processing or prs, inaccurate records, inconsistent names, or incomplete submissions can nevertheless cause delays. citeturn460020view7turn137969view1

Verification can be done by checking ORUS, asking the new RDO to confirm the registered RDO code, or requesting confirmation through the BIR’s official taxpayer-assistance channels.

How Freelancers, Professionals, and Businesses Transfer to a New RDO

A freelancer, professional, online seller, sole proprietor, corporation, partnership, or registered branch should not use the simplified employee procedure if the TIN carries active business tax types.

For business taxpayers, the transfer generally has two stages.

Stage 1: File with the old or current RDO

Submit the following to the RDO where the business is currently registered:

BIR Form No. 1905 — three original copies.
- First copy: forwarded by the old RDO to the new RDO with the Transfer-Related Docket;
- Second copy: old RDO’s file;
- Third copy: taxpayer’s received copy.
Inventory of unused invoices and supplementary invoices — three original copies.
Either:
- A request to destroy unused invoices that will not be used at the new address; or
- A letter requesting authority to continue using them, with an inventory for approval and later re-stamping.
Notarized Transfer Commitment Form — three originals, when required because the taxpayer has open cases or stop-filer cases.

The BIR’s current requirements preserve the old RDO’s role i of Paying Taxes Act simplified the legal standard to filing a registration update. citeturn460020view6turn799893view3turn485838view0

Stage 2: Complete the registration with the new RDO

After the record has been transferred, submit the applicable documents to the new RDO:

Two original copies of BIR Form No. 1905.
For a corporation, partnership, or cooperative:
- Amended articles showing the new principal business address; and
- SEC or appropriate regulatory certificate confirming the filing or amendment.
For a corporation, non-individual taxpayer, or sole proprietor other than a professional:
- Mayor’s business permit for the new address; or
- A duly received application for the mayor’s permit if the final permit is still being processed.
Unused invoices for re-stamping, together with the approved request and inventory from the old RDO.
The taxpayer’s copy of the Transfer Commitment Form, if applicable, and the received copy of Form 1905 filed with the old RDO.
Authority documents if a representative is filing.

The new RDO should issue an updated Certificate of Registration reflecting the new registered address. Revenue Regulations No. 7-2024 ainess in its tax-compliance verification program after the issuance of the new COR. citeturn394005view2turn460020view7turn799893view2

Required Documents at a Glance

Taxpayer or filing stage	Main requirements
Employee or other non-business taxpayer	Two original Forms 1905; bring ID and proof of residence for verification
Business — old RDO	Three original Forms 1905; invoice inventory; request for continued use or destruction; notarized Transfer Commitment Form if applicable
Business — new RDO	Two original Forms 1905; SEC amendments where applicable; mayor’s permit or received permit application; approved invoice documents; received old-RDO copy
Representative for an individual	Specific Special Power of Attorney; taxpayer’s and representative’s government IDs
Representative for a corporation	Board or written resolution, or Secretary’s Certificate; IDs of the signatory and representative
Foreign taxpayer represented from abroad	Passport or foreign ID; properly executed SPA; apostille or Philippine consular notarization/authentication when required

The current BIR checklist requires the SPA to identify the specific transaction. For non-individual taxpayers, the board resolution, written resolution, or Secretary’s Certificate should state the purpos(Bir Cdn)tative. Copies of the relevant IDs should contain specimen signatures as required by the checklist. citeturn799893view2turn485838view1

Fees and Typical Processing Times

Item	Expected amount or period
Form 1905 transfer filing	No separate transfer-application fee is listed
Annual registration fee	No longer collected effective January 22, 2024
Documentary stamp on a newly issued COR	Commonly ₱30 when applicable
Non-business transfer	Intended to be immediate upon complete filing
Business branch or facility transfer	BIR-stated period of up to five days
Business head-office transfer	BIR-stated period of up to ten days
Notarization, apostille, permit amendment, or invoice work	Separate private or agency costs may apply

The former ₱500 annual registration fee was abolished under the Ease of Paying Taxes reforms. A transfer may nevertheless involve incidental costs, such as notarization, an apostille, SEC amendment or replacement, and the documentary stamp for a new Certificate of Registration. citeturn460020view3turn460020view7turn752501search0

The five-day and ten-day periods are BIR processing standards for complete business-transfer applications. They may not include time spent obtaining an amended SEC record, mayor’s permit, missing documents, or resolving system discrepancies.

Open Cases, Stop-Filer Cases, and BIR Audits

An open case commonly refers to a return that the BIR system expects but does not show as filed, a registration issue, or another unresolved compliance item. A stop-filer case generally arises when the system identifies a taxpayer who appears to have stopped filing a required return.

Under the present transfer rules:

Business taxpayers with open or stop-filer cases that are not under audit may be transferred to the new RDO together with those cases.
The taxpayer may be required to execute a notarized Transfer Commitment Form promising to settle the cases with the new RDO.
If an audit investigation is already underway, the RDO that initiated the audittion does not cancel unpaid taxes, penalties, assessments, or filing obligations. citeturn394005view2turn460020view7turn752501search0

A taxpayer should obtain a list of the specific open cases rather than paying a penalty immediately without checking the underlying return. Some cases result from incorrect tax-type registration, duplicate system expectations, or returns that were filed but not correctly posted.

Common RDO Transfer Problems

Filing with the wrong RDO

Confirm jurisdiction before submitting. A city may contain several revenue districts, and jurisdiction can depend on the barangay or street.

Treating a freelancer as an ordinary employee

A person with active self-employment, professional, percentage-tax, VAT, or other business tax types is a business taxpayer even if that person also receives compensation income.

Using an outdated Form 1905

Use the current form from the BIR website. Older versions may omit updated fields or documentary instructions.

Creating another TIN

Never apply for a new TIN merely because you moved, changed jobs, or opened a business. Transfer and update the existing TIN instead.

Assuming the employer will handle everything

For an employee changing employers, RMO No. 37-2019 generally makes the transfer (Bir Cdn)ibility. Ask the new employer which RDO information it needs, but do not assume payroll has transferred the record. citeturn137969view1

Failing to update invoices and the COR

A business should not simply continue issuing documents showing an obsolete address without following the BIR procedure for continued use, re-stamping, destruction, or replacement.

Ignoring open cases

Open cases may travel with the taxpayer to the new RDO, while an active audit remains with the initiating RDO. Transfer does not erase compliance liabilities.

Losing proof of submission

Keep the stamped Form 1905, portal confirmation, emails, approved invoice inventory, and other transfer documents. These records are important when the database has not yet been updated or the two RDOs disagree about the status.

Special Considerations for Foreign Nationals and Filipinos Abroad

A foreign national working or doing business in the Philippines follows the same basic classification rules:

A resident-alien employee uses the employee or non-business procedure.
A foreign professional, sole proprietor, or person registered as engaged in trade or business uses the business-transfer procedure.
A Philippine corporation with foreign shareholders follows the non-individual business process.

A valid passport may be used as identification. When another person will file for a taxpayer who is outside the Philippines, the RDO may require a specific Special Power of Attorney and proof of identity.

An SPA signed abroad should normally be notarized and then apostilled by the competent authority of a country that is a party to the Apostille Convention, or notarized or authenticated through the appropriate Philippine embassy or consula(Bir Cdn) non-resident applicants expressly recognize apostilled authority documents. citeturn604218search0turn604218search2turn604218search30

A BIR RDO transfer does not automatically update records with the Bureau of Immigration, Department of Labor and Employment, Securities and Exchange Commission, Department of Trade and Industry, local government, or a professional regulatory body. Each agency’s address and permit requirements must be handled separately.

Frequently Asked Questions

Can I transfer my BIR RDO online?

Yes. Employees and other non-business taxpayers may use ORUS. The BIR’s TRRA Portal also accepts transfer applications for employees and other ity can depend on whether your email and taxpayer account are properly linked to your BIR record. citeturn460020view1turn732835search0

Do I need to go back to my old RDO?

A non-business taxpayer may file through ORUS or manually at the new RDO covering the new residencnitiate the transfer through the current or old RDO before completing the process with the new RDO. citeturn460020view6turn460020view7

Will my TIN change after the transfer?

No. The RDO code and registered address change, but the taxpayer keeps the same TIN.

Is proof of residence required?

The current transfer checklist for non-business taxpayers lists two original Forms 1905 as the primary requirement. In practice, bring or upload a valid ID and proof of the new residence in case the RDO needs to validate the address or identity.

How long does an employee RDO transfer take?

The BIR’s current rules state that a complete non-business transfer should be processed immediately upon filing. An earlier employee order referred to immediate pr. Delays can occur because of incomplete information, unmatched taxpayer records, or system issues. citeturn460020view7turn137969view1

Is there a fee for transferring an RDO?

The transfer filing itself does not have a separately listed application fee. Businesses may incur a ₱30 documentary stamp for a new Certificate of Registration and costs for notarization, permits, SEC amendments, apostilles, or invoice work.

What if I moved to another city but both addresses are under the same RDO?

File an address update using Form 1905, but do not request a transfer to another updated LGU, DTI, or SEC documents and a request concerning the temporary use of existing invoices. citeturn460020view7turn799893view2

What happens if my business has open cases?

Open or stop-filer cases that are not under O, usually with a Transfer Commitment Form. An active audit remains with the RDO that initiated it. citeturn394005view2turn460020view7

Can my employer transfer my RDO for me?

Employers can facilitate mass transfers in specific situations, such as when the employer itsel(Bir Cdn)ividual employee changing employers, the employee is generally responsible for filing the transfer. citeturn137969view1turn137969view4

How can I confirm that my new RDO is already reflected?

Check your ORUS account, contact the new RDO, or request verification through the BIR’s official assistance channels. Keep your stamped or electronic submission confirmation because database updates may not appear immediately.

Key Takeaways

Determine whether the new address actually falls under a different RDO.
Employees and other non-business taxpayers may transfer online through ORUS or file with the new residential RDO.
Business taxpayers normally initiate the transfer with the old RDO and complete it with the new RDO.
Use the current BIR Form No. 1905 and keep proof that it was received.
Your TIN remains the same after an RDO transfer.
Business taxpayers must properly handle their Certificate of Registration, invoices, permits, and open cases.
An existing BIR audit remains with the RDO that initiated it. -Representatives need proper authority documents, and an SPA signed abroad may require an apostille or Philippine consular authentication.