Moving to a new city does not mean you should apply for a new Taxpayer Identification Number. Your TIN remains the same for life. What may need to change is the Revenue District Office or RDO that holds your BIR registration record.

The correct procedure depends on your taxpayer type. An employee or other person not engaged in business may transfer online or file directly with the new RDO covering the new residence. A freelancer, sole proprietor, professional, corporation, or other business taxpayer generally follows a more detailed process involving both the old and new RDO.

What Does Transferring Your BIR RDO Mean?

A Revenue District Office is the local BIR office responsible for administering taxpayers within a particular geographic area. Your registered RDO affects where the BIR maintains your registration record and handles transactions involving your Certificate of Registration, business address, tax types, invoices, open cases, and other registration matters.

An RDO transfer changes your registered office and address information. It does not:

Give you a new TIN
Cancel your existing tax obligations
Erase open cases or unfiled returns
Automatically update your DTI, SEC, local business permit, bank, or employer records

Under Section 236 of the National Internal Revenue Code, as amended by the Ease of Paying Taxes Act or Republic Act No. 11976 of 2024, a taxpayer registers only once and must update the registration when the place of business, head office, or branch is transferred. The law allows the update application to be filed electronically or manually. (Lawphil)

Before doing anything, confirm whether your new address is actually under a different RDO. Some cities have several RDOs, while one RDO may cover more than one municipality.

You can check your present registration through the official BIR RDO Finder and confirm the RDO covering your new barangay through the BIR regional and district office directory. (Bureau of Internal Revenue)

Who Must Transfer to a New RDO?

The correct route depends on how you are registered with the BIR.

Taxpayer situation	Correct RDO after the move	Where to file the transfer
Employee earning purely compensation income	RDO covering the employee’s residence	Online, or manually at the new RDO
Person registered under Executive Order No. 98	RDO covering the person’s residence	Online, or manually at the new RDO
Individual registered only for a one-time transaction	Usually the appropriate residence or transaction-related RDO	Online or at the appropriate new RDO
Sole proprietor	RDO covering the head office or principal business address	Begin with the old RDO, then complete requirements at the new RDO
Professional or freelancer with a physical office	RDO covering the physical business address	Business-transfer procedure
Professional working from home	Generally the RDO covering the residence used as the business address	Business-transfer procedure
Corporation or partnership	RDO covering the principal office	Old RDO and new RDO
Branch or facility	RDO covering the branch or facility address	Old RDO and new RDO
Address changed but remains under the same RDO	Existing RDO	Address update only; no inter-RDO transfer

A particularly important current rule is that employee registration is now residence-based. An employee should not ordinarily transfer merely because a new employer is registered in another city. The BIR’s current Citizen’s Charter identifies the RDO having jurisdiction over the employee’s residence as the proper RDO for local employees.

Legal Basis for BIR RDO Transfers

The principal legal and administrative authorities are:

Section 236(C) of the National Internal Revenue Code, as amended by RA No. 11976, which requires a taxpayer moving a business, head office, or branch to update the registration by filing the prescribed update application
Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024, implementing the registration reforms under the Ease of Paying Taxes Act
Revenue Memorandum Circular No. 91-2024, which clarifies the procedures, documents, filing offices, and processing periods for transfers
The current BIR Form No. 1905, October 2025 version, officially titled Application for Registration Information Update/Correction/Cancellation

The Ease of Paying Taxes Act expressly allows electronic or manual filing. It also provides that an audit investigation remains with the RDO that initiated it even when the taxpayer’s registration is transferred. (Lawphil)

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

This simpler procedure applies to employees, persons registered under EO No. 98, and other individuals who are not engaged in business.

The latest BIR checklist lists two original copies of BIR Form No. 1905 as the standard documentary requirement for this type of transfer.

Option 1: Transfer Online Through ORUS

The BIR Online Registration and Update System, commonly called ORUS, allows taxpayers to update registration information electronically.

Log in to your ORUS account using the email address connected to your BIR registration.
Select the available registration-update or transfer service.
Enter your TIN, present RDO information, and complete new residential address.
Upload any documents requested by the system.
Review the information carefully before submission.
Save the transaction reference number, confirmation page, and email notification.
After approval, check your ORUS profile or the RDO Finder to confirm that the new RDO is reflected.

The BIR officially recognizes ORUS as an end-to-end registration and update facility. Revenue Memorandum Circular No. 91-2024 also expressly allows non-business taxpayers to transfer online.

Option 2: Use the TRRA Portal

The Taxpayer Registration-Related Application Portal is another BIR channel for submitting registration-related requests electronically.

The TRRA Portal specifically includes the transfer of registration of employees and other non-business taxpayers among its supported transactions. Applications and scanned requirements are transmitted electronically to the concerned RDO. (BIR Web Services)

Keep the confirmation email and all attachments you submitted. Do not treat an outgoing email alone as proof that the transfer was approved.

Option 3: File Manually at the New RDO

For a manual transfer:

Download and print two original copies of BIR Form No. 1905.
Complete Part I with your:
- TIN
- Existing RDO code
- Registered name
- Contact number
Under Part II, select the correction, change, or update of registration information.
Under the registered-address section, mark Transfer to Another RDO.
Enter the old RDO, new RDO, and complete new address, including the unit or house number, street, barangay, city or municipality, province, and ZIP code.
Sign the declaration.
Submit the forms to the new RDO having jurisdiction over your new residence.
Keep your stamped receiving copy.

Unlike the older employee-transfer procedure, a non-business taxpayer may now file manually at the new RDO instead of traveling back to the old RDO. The BIR states that a complete non-business transfer should be processed immediately upon filing.

Although the published core requirement is Form No. 1905, it is sensible to bring a government-issued ID and proof of the new address, particularly if your ID shows an old address or you need the RDO to verify your identity or residence.

How to Transfer a Business Registration to Another RDO

A business transfer involves more than changing the RDO code. The BIR must also address the taxpayer’s Certificate of Registration, unused invoices, registered address, open cases, and transfer docket.

The process normally has two stages.

Step 1: Align Your Business Address Documents

Before or alongside the BIR transfer, update the documents issued by the relevant agencies:

DTI for a sole proprietorship, when the registered business information must be amended
SEC for a corporation or partnership
Local government unit for the Mayor’s or Business Permit
Professional or regulatory agency documents, when applicable

For a corporation or partnership transferring its principal office to another city or municipality, the BIR checklist requires SEC-filed amended organizational documents bearing the new principal business address.

Do not assume that changing the address with the LGU or SEC automatically updates the BIR. These are separate government records.

Step 2: Submit Requirements to the Old RDO

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

Three original copies of BIR Form No. 1905, all for stamping as received
An inventory of unused invoices and supplementary invoices, in three originals
Either:
- A request to destroy the unused invoices if they will no longer be used, or
- A letter request and inventory seeking approval to use them under the new RDO
A notarized Transfer Commitment Form, in three originals, if applicable or if the taxpayer has open cases

The copies are distributed as follows:

First copy: forwarded by the old RDO to the new RDO with the Transfer-Related Docket
Second copy: retained by the old RDO
Third copy: retained by the taxpayer

These requirements appear both in RMC No. 91-2024 and in the latest Form No. 1905 documentary checklist.

Step 3: Complete the Transfer at the New RDO

Submit the applicable documents to the new RDO:

Two original copies of BIR Form No. 1905
For a corporation, partnership, or cooperative:
- Amended Articles bearing the new principal business address
- SEC or CDA certificate showing the filing or approval of the amendment
For non-individual taxpayers and sole proprietors, except professionals:
- Mayor’s Business Permit, or
- A duly received application for a Mayor’s Business Permit if the permit is still being processed
Unused invoices for re-stamping, together with the old RDO’s approved letter and inventory
A copy of the Transfer Commitment Form, when applicable
The taxpayer’s copy of Form No. 1905 stamped received by the old RDO

The latest official checklist should be treated as the minimum standard, but the RDO may need to verify related registration records, permits, facilities, tax types, or invoicing arrangements before completing the update. (Bir CDN)

Step 4: Obtain and Check the Updated Registration Record

After the transfer, verify that the following information is correct:

New RDO code
New registered business address
Registered trade name
Tax types
Branch or facility information
Contact details
Updated Certificate of Registration or electronic COR

A business should not continue indefinitely displaying a Certificate of Registration bearing an obsolete address. An address transfer is a registration change that should be reflected in the COR.

What Happens If the Business Has Open Cases?

An open case usually means the BIR system shows a possible compliance issue, such as a missing return, an unverified payment, or a registered tax type for which no corresponding return appears to have been filed.

Under RMC No. 91-2024, ordinary open cases or stop-filer cases do not automatically prevent a transfer. If the taxpayer is not under audit investigation, the records and open cases may be transferred to the new RDO through a Transfer Commitment Form, and the taxpayer may settle them there.

However, if the taxpayer is already subject to an audit investigation, the RDO that initiated the audit retains authority to continue it.

Before signing a Transfer Commitment Form:

Request a list of the alleged open cases
Compare it with your filed returns and payment confirmations
Bring copies of returns, electronic acknowledgments, bank confirmations, and payment references
Do not automatically pay an alleged deficiency without checking whether the return was filed under a different form, period, branch code, or RDO code

Documents Needed for an Authorized Representative

A representative may process the transfer when the taxpayer cannot personally appear.

Taxpayer	Representative documents
Individual taxpayer	Special Power of Attorney identifying the specific transaction; government-issued IDs of the taxpayer and representative
Corporation or partnership	Board resolution, written resolution for a One Person Corporation, or Secretary’s Certificate naming the representative; government-issued IDs
Documents signed outside the Philippines	Confirm with the receiving RDO whether apostille or Philippine consular authentication will be required

The current BIR checklist requires photocopies of the relevant IDs with original wet specimen signatures. For authority covering several transactions, the BIR may require the original during the first submission and certified copies for later transactions.

How Long Does an RDO Transfer Take?

The official periods depend on the transaction.

Type of transfer	Official treatment
Employee or other non-business taxpayer	Immediate upon filing complete requirements
Business address change within the same RDO	Immediate upon filing complete requirements
Branch or facility transferred to another RDO	Within five days
Head office transferred to another RDO	Within ten days

These periods come from RMC No. 91-2024. They assume complete documents and do not necessarily include time spent obtaining SEC amendments, LGU permits, correcting inconsistent records, resolving system problems, or responding to an existing audit.

Keep the stamped Form No. 1905 and electronic acknowledgment until the new RDO appears in the BIR system.

Fees and Possible Expenses

The latest BIR transfer checklist does not list a filing fee for the RDO transfer itself. However, a business may incur outside expenses for:

Notarization of a Transfer Commitment Form or representative authority
SEC amendment and filing fees
DTI amendment costs
Local business permit amendments
Printing or replacement of invoices
Courier or document-authentication expenses

The former ₱500 annual BIR registration fee was discontinued effective January 22, 2024 under the Ease of Paying Taxes reforms. It should not be collected merely because a business is transferring to a new RDO.

Common Mistakes That Delay an RDO Transfer

Applying for a second TIN

A move does not justify a new TIN. Applying for another one can create duplicate registration records that may later interfere with employment, tax filing, property transactions, and business registration.

Transferring an employee to the employer’s RDO

Current employee registration is generally based on the employee’s residence, not the employer’s head office. An HR department using an outdated checklist should be shown the current BIR residence-based rule.

Using the wrong RDO for the new city

Large cities such as Quezon City, Manila, Makati, Cebu City, and others may be divided among several RDOs. Verify the RDO using the exact barangay and street, not merely the city name.

Going to the old RDO when you are a non-business taxpayer

Employees and other non-business individuals may file online or manually at the new RDO. The requirement to begin with the old RDO applies mainly to business taxpayers.

Moving the business before aligning SEC, DTI, and LGU records

A business transfer can stall when the SEC documents show one address, the Mayor’s Permit shows another, and the BIR application shows a third.

Ignoring unused invoices

Business taxpayers must account for unused invoices. Depending on the request and the old RDO’s approval, the invoices may be re-stamped for continued use or surrendered for destruction.

Assuming open cases must all be cleared before transfer

Open cases that are not connected with an active audit may be transferred to the new RDO through the prescribed commitment procedure. An active audit, however, remains with the initiating RDO.

Special Situations

You moved residences but still work for the same employer

You may transfer to the RDO covering your new residence. Your employer does not have to be located within that RDO.

You changed employers but did not move

A change of employer alone does not necessarily require an RDO transfer. Check whether your present RDO already covers your residence.

You are an employee becoming a freelancer or sole proprietor

Apply for business registration directly with the RDO having jurisdiction over the business address. RMC No. 91-2024 states that the business RDO may also transfer the individual’s existing registration records during the business-registration process.

Your new address is within the same RDO

Do not request a transfer to another RDO. File Form No. 1905 as a change of registered address within the same RDO and submit the applicable address documents.

You are a foreign national

A resident foreign employee generally follows the same residence-based RDO rule and keeps the same Philippine TIN. A passport is an accepted government-issued identification document under current BIR registration checklists. A foreigner who is already registered should not obtain another TIN simply because of a change of address.

You are an OFW or currently outside the Philippines

A non-business taxpayer may use ORUS or the TRRA Portal where available. A representative in the Philippines may also file using a properly prepared Special Power of Attorney and the required identification documents.

Frequently Asked Questions

Can I transfer my BIR RDO online?

Yes. Employees and other individuals not engaged in business may transfer through ORUS. The TRRA Portal also supports transfers of employees and other non-business taxpayers.

Should I go to my old RDO or my new RDO?

A non-business individual may file manually at the new RDO covering the new residence. A business taxpayer generally starts with the old RDO and then submits the required documents to the new RDO.

Will my TIN change when I transfer RDOs?

No. Your TIN remains the same. Only your RDO and registration information are updated.

Does changing employers require an RDO transfer?

Not automatically. Employee registration is based primarily on residence. Transfer only when your correct residence falls under another RDO or your existing registration needs correction.

What form do I use?

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

Is proof of residence required for an employee transfer?

The published standard checklist for transferring a non-business individual lists two original copies of Form No. 1905. Bring an ID and proof of address anyway, especially when your ID does not show the new residence or the RDO needs additional validation.

How do I know whether the transfer was completed?

Check your ORUS profile, confirmation email, or the official BIR RDO Finder. Keep your stamped Form No. 1905 while waiting for the system to reflect the update.

Can someone else process the transfer for me?

Yes. An individual may authorize a representative through a transaction-specific Special Power of Attorney. A corporation may use a board resolution, Secretary’s Certificate, or appropriate written resolution.

Can the BIR refuse to transfer a business because of open cases?

Ordinary open or stop-filer cases may be transferred to the new RDO through a Transfer Commitment Form. An ongoing audit investigation remains with the RDO that initiated it.

Is an RDO transfer free?

The current official transfer checklist does not list a BIR filing fee. Notarization, SEC, DTI, LGU, invoice, authentication, and courier expenses may still apply.

Key Takeaways

Keep your existing TIN; never obtain a second TIN merely because you moved.
Confirm that the new address is actually under a different RDO.
Employees and other non-business taxpayers may transfer online or file at the new residence-based RDO.
Business taxpayers generally submit requirements to both the old and new RDO.
Use the latest BIR Form No. 1905 and retain proof of filing.
Account for unused invoices and update the Certificate of Registration when moving a business.
Ordinary open cases may move with the registration, but an active audit remains with the initiating RDO.
Official processing is immediate for complete non-business transfers, five days for branches or facilities, and ten days for head offices.