Transferring your BIR RDO is usually a simple registration update, but it becomes stressful when a new employer, online platform, bank, or government office suddenly asks for your “correct RDO.” In plain terms, your Revenue District Office (RDO) is the BIR office that has jurisdiction over your taxpayer registration record. This guide explains when you need to transfer your BIR RDO in the Philippines, which office should handle it, what documents to prepare, how employees and business taxpayers differ, how online RDO transfer works, and the common delays that cause people to go back and forth with the BIR.

What does it mean to transfer your BIR RDO?

To “transfer RDO” means to update the BIR’s registration database so your TIN record is moved from one Revenue District Office to another.

This is not the same as getting a new TIN. You generally keep the same Taxpayer Identification Number (TIN) for life. If your address, employer-related status, business address, or taxpayer type changes, you update your registration record instead of applying for another TIN. The “one TIN only” rule is important because BIR issuances and the NIRC treat multiple TINs as a violation that may carry penalties. (Supreme Court E-Library)

Most RDO transfers happen because of one of these situations:

Situation	Usual correct RDO
Employee changed employer	RDO of the employee’s place of residence, not the new employer’s RDO
Employee or non-business taxpayer moved residence	RDO of the new residence
Freelancer, sole proprietor, or professional registered a business	RDO with jurisdiction over the place of business, or residence if the professional has no fixed business location
Corporation, partnership, or OPC moved head office	RDO with jurisdiction over the new principal business address
Branch or facility moved	RDO with jurisdiction over the new branch or facility location
Business moved within the same RDO area	No RDO transfer; only a registered address update

A common mistake is assuming that an employee must be registered under the RDO of the new employer. Current BIR rules for purely compensation income earners point to the employee’s residence RDO when the employee changes employer or transfers from one branch to another. (Bir CDN)

Legal basis for BIR RDO transfer in the Philippines

The main legal basis is Section 236 of the National Internal Revenue Code (NIRC), as amended, which governs taxpayer registration requirements. Republic Act No. 11976, or the Ease of Paying Taxes Act, further amended tax registration rules by requiring simpler, more accessible registration facilities and by allowing updates to be made electronically or manually. For transfers, the law says that when a registered person transfers the place of business, head office, or branches, the person must update the registration status by merely filing an application for registration information update in the prescribed form. (Lawphil)

The BIR implemented these amendments through Revenue Regulations (RR) No. 7-2024, which states that a registered person transferring a business place, head office, or branch must update the registration status by filing the prescribed registration information update form, either electronically or manually. RR No. 7-2024 also clarifies that if the taxpayer is under audit, the RDO that started the audit continues handling that audit.

For employees, Revenue Memorandum Order (RMO) No. 37-2019 is still practically important. It provides that employees earning purely compensation income who change employer should have their TIN registration record transferred to the RDO with jurisdiction over their place of residence, and that the transfer is the employee’s responsibility. It also states that the old RDO should execute the transfer immediately or within 24 hours from receipt of BIR Form No. 1905, depending on the time the application was received. (Bir CDN)

The BIR’s later EOPT guidance in Revenue Memorandum Circular (RMC) No. 91-2024 made the process more flexible. It says transfer of registration may be done by mere filing or submission of the application using BIR Form No. 1905, together with the complete documentary requirements. It also states that individual non-business taxpayers may file the transfer online through ORUS or manually at the new RDO with jurisdiction over their residence.

Which BIR form do you use for RDO transfer?

Use BIR Form No. 1905, officially called the Application for Registration Information Update/Correction/Cancellation. The October 2025 ENCS version of the form contains the taxpayer’s TIN, current RDO code, registered name, and the section for “Correction/Change/Update of Registration Information.” Under Item 7(B), you can mark “Change in Registered Address,” then choose either “Transfer within same RDO” or “Transfer to another RDO,” and indicate the old and new RDO codes.

The form also has a declaration that the application is made in good faith and under penalties of perjury, and it includes consent to processing of information under the Data Privacy Act of 2012, Republic Act No. 10173. This is why the details you place on Form 1905 should match your supporting documents.

Official source: BIR Form No. 1905 – Application for Registration Information Update/Correction/Cancellation

How to transfer your BIR RDO as an employee or non-business taxpayer

This applies to:

employees earning purely compensation income;
EO 98 taxpayers who got a TIN to transact with a government office;
ONETT taxpayers involved in one-time transactions;
individuals not engaged in business;
former employees who are now updating their residential RDO before employment onboarding.

Step-by-step process

Check your current RDO. You may find it on old BIR forms, Form 2316, previous employer records, old emails from BIR, or your taxpayer registration documents. If unsure, verify with the BIR before filing because an application sent to the wrong office can sit unprocessed.
Identify your correct new RDO. For most employees and non-business taxpayers, this is the RDO with jurisdiction over your current residence. RR No. 7-2024 recognizes residence as legal residence, principal residence, current residence, or permanent residence.
Download and fill out BIR Form 1905. Complete your TIN, current RDO code, registered name, contact number, and new address. In Part II, mark the update for registered address and transfer to another RDO.
Prepare two original copies of BIR Form 1905. The BIR’s 2025 documentary checklist lists BIR Form No. 1905, two originals, for transfer of registration of individuals not engaged in business, including EO 98, ONETT, and employees. (Bir CDN)
Prepare a valid ID and proof of residence even if not always listed as a primary requirement. Many RDOs still ask to see a government-issued ID, especially for email or online processing. If your ID does not show your current address, prepare another proof of residence, such as a lease, utility bill, barangay certificate, or similar document.
Submit online or manually. Current BIR guidance allows non-business taxpayers to file online through ORUS or manually at the new RDO. For employees, some offices and portal workflows may still route the request through the old/current RDO, consistent with RMO No. 37-2019. If you are far from your old RDO, RMO No. 37-2019 allows a faxed or emailed copy of the signed Form 1905 with a valid government-issued ID to be accepted by the old RDO. (Bir CDN)
Keep proof of submission. For manual filing, keep the stamped receiving copy. For online or email filing, keep the acknowledgement email, sent email, attachments, and any reference number.
Verify after processing. After the transfer, check whether your RDO code has been updated before giving details to your employer or filing forms that rely on your registration record.

How long does an employee RDO transfer take?

Under RMO No. 37-2019, the old RDO should execute an employee’s transfer immediately or within 24 hours from receipt of the properly accomplished Form 1905, depending on when the application was received. (Bir CDN)

Under RMC No. 91-2024, transfer of registration of non-business taxpayers should be done immediately upon filing of a complete application.

In practice, the timing depends on whether your documents are complete, whether the RDO’s system is available, and whether your email or online application is correctly routed. For onboarding purposes, it is safer to process the transfer several business days before your employer’s payroll deadline.

How to transfer your BIR RDO as a freelancer, professional, or business taxpayer

Business taxpayers have a more document-heavy process because the BIR must transfer not only the TIN record but also the taxpayer’s registered business address, tax types, invoices, books, open cases, and Certificate of Registration details.

This applies to:

sole proprietors;
freelancers already registered as business taxpayers;
professionals in practice;
corporations;
partnerships;
one-person corporations;
branches and facilities.

Step 1: Confirm whether you are really transferring RDO

If your new business address is still under the same RDO, you do not need an RDO transfer. You only update your registered business address.

For a business address change within the same RDO, the BIR checklist requires BIR Form 1905, the updated Mayor’s Permit, DTI Certificate, SEC Certificate, digital certificate, or similar document bearing the new business address, plus a letter request for temporary use of old invoices if applicable. (Bir CDN)

If the new address falls under a different RDO, proceed with transfer of business registration.

Step 2: File first with the old/current RDO

For transfer of business registration to another RDO, the BIR checklist requires submission to the old RDO of:

Document	Copies	Practical note
BIR Form No. 1905	3 originals	All copies should be stamped “Received.” One goes to the new RDO with the Transfer Related Docket, one stays with the old RDO, and one is your taxpayer copy.
Inventory list of unused invoices and supplementary invoices, or letter request with inventory list for approval to use unused invoices in the new RDO	3 originals	Important for businesses with unused invoice booklets or supplementary documents.
Notarized Transfer Commitment Form, if applicable or if with open cases	3 originals	Usually relevant when the taxpayer has open cases or stop-filer cases.

These requirements are listed in the BIR’s 2025 checklist and the Form 1905 documentary requirements page. (Bir CDN)

Step 3: Submit required documents to the new RDO

After the old RDO receives the transfer request, the new RDO may require the following, depending on taxpayer type:

Taxpayer type	Documents commonly required at the new RDO
Non-individual taxpayer, such as corporation, partnership, cooperative, or OPC	BIR Form 1905; amended Articles of Incorporation, Partnership, or Cooperation showing the new principal business address; Certificate of Filing of amended articles or amendments
Single proprietor, except professionals	BIR Form 1905; Mayor’s Business Permit or duly received application for Mayor’s Business Permit if still being processed by the LGU
Business with unused invoices	Unused invoices and supplementary invoices for re-stamping, with the approved request and inventory list from the old RDO
Taxpayer with open cases	Third copy of the Transfer Commitment Form, if applicable, plus the third copy of BIR Form 1905 received by the old RDO

The new RDO’s role is important because the business taxpayer must secure a new BIR Certificate of Registration from the new RDO after the transfer. RR No. 7-2024 states that the new RDO includes newly transferred business taxpayers in its monthly Tax Compliance Verification Drive after 30 days from issuance of the new BIR Certificate of Registration.

Step 4: Settle or transfer open cases correctly

An open case is commonly understood as a missing or unfiled return or other compliance item appearing in the BIR system. A stop-filer case usually refers to a tax return type that the system expected but did not find as filed.

Under RR No. 7-2024 and RMC No. 91-2024, business taxpayers may still be transferred even with open cases, unless they are under audit. If there is no audit, open cases or stop-filer cases are transferred to the new RDO within the prescribed period. If there is an audit investigation, the RDO that initiated the audit continues handling the audit findings, including related open cases.

How long does business RDO transfer take?

RMC No. 91-2024 provides these timelines:

Type of transfer	BIR timeline
Non-business taxpayer transfer	Immediately upon complete filing
Business address transfer within the same RDO	Immediately upon complete filing
Branch or facility transfer to another RDO	Within 5 days
Head office transfer to another RDO	Within 10 days

These timelines assume that the application and documentary requirements are complete. RMC No. 91-2024 expressly states the 5-day and 10-day periods for business taxpayers transferring to another RDO.

Can you transfer your BIR RDO online?

Yes, in many cases.

The BIR has online registration-related facilities, including ORUS or the Online Registration and Update System. BIR describes ORUS as a web-based system for taxpayer registration and updating taxpayer information. (Bureau of Internal Revenue)

For employees and other non-business taxpayers, the Taxpayer Registration-Related Application (TRRA) Portal has also been used as an alternative way to submit scanned documents to the concerned RDO. The TRRA portal covers transfer of registration of employees and other non-business taxpayers. (Bureau of Internal Revenue Web Services)

Official sources:

Practical online filing tips

Before submitting online, prepare scanned copies that are clear, complete, and readable. Use PDF when required. Put your TIN, full name, current RDO, requested new RDO, and contact number clearly in the form and email.

For employees, a practical email subject is:

RDO Transfer Request – [Full Name] – TIN [XXX-XXX-XXX] – From RDO [Old Code] to RDO [New Code]

Attach:

signed BIR Form 1905;
valid government ID;
proof of residence if your ID does not show your current address;
authorization or SPA if a representative is filing.

Do not send password-protected files unless the RDO specifically instructs you to do so. If the RDO replies that the requirements are incomplete, the application will not move until the deficiency is corrected. The BIR’s 2025 checklist states that processing starts only upon submission of complete documents and incomplete requirements will be returned or not processed. (Bir CDN)

Documents needed for BIR RDO transfer

For employees and non-business taxpayers

Requirement	Usually needed?	Notes
BIR Form No. 1905	Yes	Two original copies under the BIR checklist
Valid government-issued ID	Strongly recommended	Especially for online, email, or representative filing
Proof of residence	Often requested	Useful if your ID shows an old address
Authorization letter or SPA	If representative will file	SPA is safer for important updates
Representative’s valid ID	If representative will file	Bring both taxpayer and representative IDs

For business taxpayers transferring to another RDO

Stage	Main documents
Old RDO	BIR Form 1905, inventory of unused invoices or request to use them in the new RDO, notarized Transfer Commitment Form if applicable
New RDO	BIR Form 1905, amended SEC documents for non-individual taxpayers, Mayor’s Permit or duly received application for single proprietors except professionals, unused invoices for re-stamping if applicable, received copy of Form 1905 and Transfer Commitment Form if applicable

If a representative will process the transfer

For individual taxpayers, the BIR checklist requires a Special Power of Attorney (SPA) executed by the taxpayer-applicant indicating the specific transaction, plus government-issued IDs of the taxpayer and representative with specimen signatures. For corporations and other non-individual taxpayers, the checklist requires a board resolution, written resolution for an OPC, or secretary’s certificate naming the authorized representative and stating the purpose. (Bir CDN)

If the taxpayer is abroad, the SPA may need to be notarized at the Philippine Embassy or Consulate, or apostilled if executed in a country where apostille applies. DFA apostille procedures and consular notarization rules matter because Philippine government offices often require proof that a foreign-executed document is valid for use in the Philippines. (Apostille Philippines)

Fees and costs

RDO transfer itself generally has no BIR filing fee.

However, these related costs may arise:

Item	Amount or cost
RDO transfer for employee/non-business taxpayer	Usually none
RDO transfer for business taxpayer	Usually none as filing fee
Notarization of Transfer Commitment Form or SPA	Private notarial fee varies
BIR Certificate of Registration or eCOR loose DST	₱30, when applicable
Replacement of lost or damaged TIN card	₱100, if requested
Annual Registration Fee	No longer collected effective January 22, 2024 under EOPT guidance

RMC No. 91-2024 clarifies that the BIR ceased collecting the ₱500 Annual Registration Fee effective January 22, 2024 for both new business registrants and existing business taxpayers.

Common problems when transferring RDO

1. The taxpayer files with the wrong RDO

This usually happens when the taxpayer does not know the current RDO or assumes the new employer’s RDO is the correct one. For employees, the key rule is residence-based registration after transfer, not employer-based registration.

2. The taxpayer applies for a new TIN instead of transferring

This is one of the most serious mistakes. If you already have a TIN, do not apply for another one. Transfer or update the existing record.

3. The address on the ID does not match the requested new RDO

Many taxpayers use IDs showing an old provincial or family home address. If you now live in another city, prepare proof of current residence.

4. The business has open cases

Open cases do not always prevent transfer, but they can delay processing, especially if there is an audit. If there is an audit, the initiating RDO continues the audit even if the registration transfer proceeds for other purposes.

5. The business forgets about unused invoices

For business taxpayers, unused invoices and supplementary invoices are a major reason for delays. The BIR requires an inventory list or a request for approval to use unused invoices in the new RDO. (Bir CDN)

6. The representative has incomplete authority

An authorization letter may not be enough for some RDOs, especially for business registration changes. Use a transaction-specific SPA or proper corporate authorization, and attach the required IDs.

Special notes for foreigners in the Philippines

Foreign employees and foreign business owners can also need RDO transfers.

For resident alien employees, RR No. 7-2024 lists registration at the RDO with jurisdiction over the place of residence. For nonresident alien employees, the same regulation refers to registration at RDO No. 39 – South Quezon City. Nonresident foreign corporations are also generally handled through special rules and offices, so they should verify the correct RDO before filing.

In practice, foreign individuals should prepare:

passport bio page;
visa or entry documents, if relevant;
ACR I-Card, if available;
proof of Philippine address;
employment or business documents, if applicable;
apostilled or consularized authority if a representative is acting for them from abroad.

For foreign corporations or foreign-issued documents, expect stricter document review. Philippine agencies commonly require foreign public documents to be apostilled or authenticated before use in the Philippines, depending on the country of origin and the nature of the document.

Frequently Asked Questions

Do I need to transfer my RDO when I change jobs?

Usually, yes, if your current BIR record is not under the RDO of your residence. Under RMO No. 37-2019, employees earning purely compensation income who change employer should have their records transferred to the RDO with jurisdiction over their residence, not the new employer’s RDO. (Bir CDN)

Can my new employer transfer my RDO for me?

For ordinary job changes, the employee is responsible for transferring the registration record. However, when an employer itself transfers its head office or branch to a different RDO, RMO No. 37-2019 allows the employer to facilitate a mass transfer for affected active employees in certain cases. (Bir CDN)

Can I transfer my BIR RDO online?

Yes, many RDO transfer updates can be handled online through ORUS or through the TRRA process for employees and other non-business taxpayers. If the online facility is unavailable or your documents require manual review, manual filing at the proper RDO may still be needed.

Which RDO should I transfer to if I work from home?

If you are an employee, use the RDO of your residence. If you are a registered freelancer, professional, or sole proprietor, the proper RDO is usually the one with jurisdiction over your registered business address. For a professional with no fixed physical place of business, RR No. 7-2024 allows registration based on residence.

How many copies of BIR Form 1905 do I need?

For employees and other non-business taxpayers, prepare two original copies. For business taxpayers transferring to another RDO, prepare three original copies for submission to the old RDO and two original copies for the new RDO stage, based on the BIR checklist. (Bir CDN)

How long does BIR RDO transfer take?

For employees, RMO No. 37-2019 states that the transfer should be executed immediately or within 24 hours from receipt of BIR Form 1905. For business taxpayers, RMC No. 91-2024 states that transfer to another RDO should be done within 5 days for branches and facilities and within 10 days for a head office. (Bir CDN)

Do I need to transfer RDO if I only moved within the same city?

Not always. The question is not the city alone but whether your new address falls under a different RDO. Some cities have more than one RDO; some RDOs cover more than one city or municipality. If the new address is still under the same RDO, file an address update instead of an RDO transfer.

What happens if I do not transfer my RDO?

Your tax filings, employer onboarding, TIN verification, COR updates, and BIR notices may be routed to the wrong office. For businesses, failure to update registration details may cause problems with invoices, open cases, tax types, and compliance checks.

Can I transfer RDO if I have open cases?

For business taxpayers, yes in many situations. Under RR No. 7-2024, open cases or stop-filer cases of taxpayers not under audit may be transferred to the new RDO within the prescribed period. If the taxpayer is under audit, the RDO that started the audit continues handling it.

Is there a fee to transfer RDO?

The transfer itself is generally free. Related costs may include notarization, apostille or consular authentication for foreign-executed documents, replacement TIN card fees if requested, or ₱30 loose DST for issuance of a COR or eCOR when applicable.

Key Takeaways

Use BIR Form No. 1905 to transfer or update your RDO.
Do not apply for a new TIN if you already have one.
Employees usually transfer to the RDO of their residence, not the new employer’s RDO.
Non-business taxpayers may transfer online through ORUS or manually at the new RDO under current EOPT guidance.
Business taxpayers have more requirements, especially for invoices, permits, SEC or DTI records, open cases, and the new COR.
Employee transfers may be processed immediately or within 24 hours, while business transfers are generally within 5 days for branches/facilities and 10 days for head offices, assuming complete documents.
Keep stamped copies or email acknowledgements because proof of filing often matters when an employer, bank, platform, or government office asks for your updated BIR registration.