I. What Is an RDO and Why It Matters

Every taxpayer in the Philippines is controlled and monitored by a specific Revenue District Office (RDO) of the Bureau of Internal Revenue (BIR).

Your RDO:

Keeps your taxpayer registration records (TIN information, address, status).
Receives and monitors your tax returns and payments.
Processes your tax clearances, Certificates of Registration (COR), tax rulings affecting you, and certain applications.
Handles audits, investigations, and enforcement actions, where applicable.

Because BIR systems route your records and filings through your registered RDO, it is legally and practically important that your RDO assignment is correct and up to date.

II. Legal Basis and General Principles

While the exact rules are scattered in various BIR issuances (Revenue Regulations, Revenue Memorandum Orders, etc.), the legal foundation rests mainly on:

The National Internal Revenue Code of 1997 (Tax Code), as amended, which:
- Requires registration of taxpayers.
- Provides that changes in registration data (e.g., address, type of taxpayer) must be properly recorded with the BIR.
BIR’s administrative issuances and forms, which operationalize:
- Registration and updating procedures.
- The use of BIR Form 1905 for updates, including RDO transfers.

Key principle:

You have only one TIN for life, but you can change RDO when your tax jurisdiction changes.

RDO transfer does not mean a new TIN. It means that the BIR officially moves your record from one office to another.

III. When Do You Need to Transfer Your RDO?

You are generally required (or strongly advised) to transfer your RDO when the facts that determine your tax jurisdiction change, such as:

A. For Individual Employees

You move residence to a new city/municipality covered by a different RDO.
Your employer changes and the new employer is under another RDO, and you want your records aligned with your place of residence or employment.
You return from overseas or move abroad but want your tax jurisdiction updated to your actual home/residential address.

B. For Self-Employed / Professionals / Mixed-Income Individuals

You transfer your principal place of business or practice (e.g., from Quezon City to Makati).
You open a new branch/office that becomes the principal place of business.
You convert from purely compensation income to self-employed or mixed income, and your chosen place of business is covered by a different RDO than your previous employee registration.

C. For Corporations, Partnerships, and Other Juridical Entities

The registered principal office address moves to a different city/municipality covered by another RDO.
There is merger, consolidation, or spin-off with corresponding changes in the principal place of business recognized by the BIR.
You establish branches in other RDOs (though this is usually branch registration, not a “transfer” of head office RDO).

D. Other Situations

You were incorrectly registered with the wrong RDO at the start.
You have duplicate records and the BIR consolidates them into a single controlling RDO.
Estate or trust tax matters are reassigned based on location of property, executor, or trustee.

IV. Governing Concept: “Home RDO”

The “home RDO” is the RDO that:

Controls your master taxpayer record.
Is indicated on your TIN or BIR Certificate of Registration (Form 2303).
Is typically based on:
- Individuals: address of residence or place of employment/business.
- Non-individuals: principal office indicated in the articles of incorporation/partnership or similar documents.

When you move or your principal office changes, your “home RDO” should be formally updated to reflect your new facts and circumstances.

V. Key Form: BIR Form 1905

The main form used for changing RDO is BIR Form 1905 – “Application for Registration Information Update / Correction / Cancellation”.

Among others, this form is used for:

Transfer of RDO.
Change of registered address.
Updating taxpayer type or details.
Cancellation of registration (e.g., closure of business).

Within the form, there is a specific section for RDO transfer, where you indicate:

Your current RDO.
The RDO to which you are requesting transfer.
The reason for the transfer (e.g., change of residence, change of business address).

VI. Documentary Requirements

While exact practice can vary slightly per RDO, typical requirements for an RDO transfer include:

A. For Individual Taxpayers

BIR Form 1905, duly accomplished and signed.
Valid government-issued ID showing your name and, ideally, your new address.
Proof of new address, such as:
- Lease contract for residence.
- Deed of sale or Transfer Certificate of Title/Condominium Certificate of Title.
- Utility bill (electricity, water, internet) under your name or close relative, sometimes with certification if not under your name.
- Barangay certificate of residency.
For married individuals changing marital name, marriage certificate (if connected to change in registration data).
Special authorization documents:
- Special Power of Attorney (SPA) if a representative will process on your behalf.
- Representative’s valid ID.

B. For Self-Employed / Professionals

In addition to the above (for the individual):

Proof of new place of business, such as:
- Lease contract for office or commercial space.
- Barangay business clearance indicating address.
- Mayor’s permit or business permit.
Existing Certificate of Registration (BIR Form 2303) (if required for annotation/reissuance).
Books of accounts, if required for stamping/annotation of new address.
Authority to Print (ATP) and unused receipts/invoices, if address change requires updating.

C. For Corporations, Partnerships, and Other Juridical Entities

BIR Form 1905, signed by the authorized representative.
Board or Partners’ Resolution or Secretary’s Certificate authorizing the change of address and the representative.
Amended Articles of Incorporation / Partnership showing new principal office (if the change is already registered with SEC).
Proof of new business address (lease, title, or similar).
Existing COR (Form 2303).
Books of accounts for possible annotation.
ATP / Permit to Use CAS and unused receipts/invoices, where the change requires updating.

Always bring original documents plus photocopies; exact practice may differ among RDOs.

VII. Where to File: Old RDO vs. New RDO

General practice has been:

You file BIR Form 1905 with your current (old) RDO or at the counter assigned for registration updates.
Some RDOs or newer systems may allow you to file with the new RDO, which will coordinate with the old RDO.

In any case, the transfer process internally involves:

Verification of your taxpayer record.
Issuance of an endorsement or internal instruction from the old RDO to the new RDO.
Updating of BIR’s centralized system to reflect the new controlling RDO.

If you are uncertain, you can:

Check your current RDO (e.g., from your previous COR or via BIR help desks).
Proceed to one of the RDOs (old or new) and inquire which office’s registration section will accept your 1905.

VIII. Step-by-Step Procedure for Individuals (Typical Flow)

Step 1: Confirm Your Current RDO

Check your old COR, if any.
Check previous BIR receipts or forms (Form 2316 often bears RDO codes).
Request RDO information from BIR through their help channels, if needed.

Step 2: Accomplish BIR Form 1905

Fill out:

Personal details (Name, TIN, address).
Tick the option for “Transfer of RDO” or similar.
Indicate:
- From RDO Code: current RDO.
- To RDO Code: target RDO covering your new address.
State reason for RDO transfer (e.g., “change of residence from City A to City B”).

Step 3: Prepare Supporting Documents

Valid ID and proof of new address.
Any other documents required by the RDO (marriage certificate, SPA, etc.).

Step 4: Submit to the RDO

Go to the registration/TPR (Taxpayer Service) counter.
Submit BIR Form 1905 and supporting documents.
The officer will stamp and receive your application and may give you an acknowledgment copy.

Step 5: Wait for Processing

The RDO will process your transfer internally.
Once completed, your record in BIR’s system will show the new RDO as your home office.

Step 6: Confirm Completion

You may verify your RDO with BIR after a reasonable time.
Once confirmed, file all future returns and transactions under the new RDO.

IX. Step-by-Step Procedure for Business Taxpayers

Step 1: Corporate/Business Decision and Documentation

For corporations and partnerships, ensure that the Board/Partners Resolution and amended Articles (if needed) are in place.
For sole proprietors, ensure your DTI business name or equivalent records reflect the correct address where applicable.

Step 2: Determine Proper RDO of New Address

Based on the location of the principal place of business.
For branches, determine RDO coverage of the branch location.

Step 3: Accomplish BIR Form 1905

Indicate the taxpayer’s name, TIN, and current RDO.
Choose “Transfer RDO” and indicate the new RDO code.
If you are only transferring a branch, this is handled differently (branch registration), but still with reference to RDOs.

Step 4: Submit to RDO and Comply with Any Additional Instructions

Submit at the registration section of the relevant RDO.
Present:
- Amended Articles (if any).
- Board or Partners’ Resolution.
- COR (Form 2303).
- Proof of new office address.
- Books of accounts and ATP/receipts if the RDO asks for annotation or updating.

Step 5: Address Related Registrations

Changing RDO may trigger or require:

Updating info on:
- eBIRForms/eFPS enrollment (Electronic Filing and Payment System).
- Withholding tax registration.
If the address in your receipts/invoices changes, you typically need to:
- Apply for a new Authority to Print (ATP) or update your Computerized Accounting System (CAS) permit.
- Use up existing pre-printed receipts with proper stamping of the new address (if allowed by the RDO and subject to BIR rules), or discontinue and replace them.

Step 6: Confirmation and New COR

Once approved, your new RDO may:
- Issue an updated COR.
- Annotate books and documents with the new address and RDO.

X. Impact of RDO Transfer

A. Tax Filing and Payment

After transfer:

All returns, attachments, and documentary submissions should be filed under the new RDO (even when filed electronically).
Your new RDO is now responsible for:
- Monitoring your tax compliance.
- Handling your audit/investigation.
- Issuing written rulings or certifications that are RDO-specific.

B. Withholding and Certificates (for Employees)

Employers file Forms 1601C and provide Form 2316 under their own RDOs.
From the taxpayer’s standpoint, once your RDO transfers to the place where you now reside or work, subsequent certificates and filings (like applications for tax clearance, TIN verification, etc.) are processed with that RDO.

C. VAT, Percentage Tax, and Other Business Taxes

The new RDO becomes your primary point of interaction for:
- VAT returns (Form 2550s or 2550M/2550Q in prior systems).
- Percentage tax returns (Form 2551Q or equivalent).
- Excise tax (if applicable).
- Registration updates for any new lines of business.

XI. Online Systems and RDO Transfer

BIR has progressively rolled out electronic/online systems for registration and updates. While coverage and features can change, some general points:

Online facilities may allow:
- Viewing or updating registration details.
- Filing of requests to update the registered address or contact details.
However, in many cases, especially for change of RDO, you may still be required to:
- Submit BIR Form 1905 physically.
- Present original documents for verification.
- Obtain clearance or endorsement from a human registration officer.

Always consider that electronic records and physical records must match; the RDO transfer is not fully complete unless both the system and the internal records reflect the change.

XII. Special Situations and Practical Issues

A. Duplicate TINs and Consolidation

If you inadvertently have two TINs assigned through different RDOs:

The BIR may:
- Identify one TIN as valid.
- Cancel the other.
- Consolidate records under a single RDO.
You should not apply for another TIN when you move; you only request an RDO transfer.

B. Tax Clearance and Open Cases

Before or during transfer:

The RDO may check for:
- Open cases (e.g., unfiled returns).
- Ongoing audits.
- Pending tax liabilities.
While the law does not necessarily bar transfer due to open cases, BIR practice may:
- Require you to settle certain issues or at least acknowledge open cases.
- Note these in your records so the new RDO is aware.

C. Change of Status from Employee to Business and Vice Versa

If you:

Move from purely compensation income to self-employed or mixed-income status, or
Close your business and revert to purely compensation,

you may need to:

Update your registration type (using BIR Form 1905 or appropriate registration form like 1901/1902).
Transfer RDO if your tax jurisdiction (residence or business address) changes in the process.

D. Foreign Nationals and OFWs

Foreign nationals residing and working in the Philippines register with an RDO based on place of work or residence.
Overseas Filipino Workers (OFWs) may retain a Philippine RDO based on their residence or previous employer, but when they return and re-establish residence or business, they may need to update RDO to reflect the new local address.

XIII. Penalties and Risks of Not Transferring RDO

Failing to update your RDO, especially when coupled with failure to update your address and registration data, can lead to:

Administrative penalties, including compromise penalties that the BIR may impose for:
- Failure to update registration information.
- Filing in the wrong venue (if returns are filed manually in the wrong RDO).
Practical harm, such as:
- Delays in obtaining Tax Clearance Certificates or certifications.
- Misrouted notices or assessments sent to your old address.
- Confusion in audits and investigations.
- Difficulty in claiming tax refunds or credits if records are not centralized properly.

In extreme cases, persistent failures can expose you to assessment and enforcement actions, especially if the BIR cannot contact you at your registered address.

XIV. Best Practices

Always update your RDO promptly when you move residence or business address.
Keep copies of:
- BIR Form 1905 submitted.
- Acknowledgment receipts or stamped copies from the BIR.
Update related records:
- Business permits and SEC/DTI registration (for businesses).
- ATP and receipts/invoices, including stamping new address if allowed.
- Bank and government records that use your TIN and address.
Coordinate with your employer or accountant:
- For employees, ask HR or payroll where their RDO is and how your records are handled.
- For businesses, consult your accountant or tax counsel on timing and documentation.
Maintain a single TIN:
- Never apply for a new TIN because you moved; always use BIR’s RDO transfer procedure.

XV. Summary

Transferring your BIR RDO is a procedural but important step to keep your tax records accurate, compliant, and practical. It does not change your TIN, but it determines which BIR office has legal and administrative control over your files.

In essence:

Use BIR Form 1905.
File with the appropriate RDO (usually the current one, subject to local procedure).
Provide proof of new address and related documents.
Ensure your returns, permits, books, and receipts are aligned with your new RDO.
Treat RDO transfer as part of your overall compliance whenever you move house, relocate offices, or change your main place of business.

Properly done, an RDO transfer keeps you within the law, prevents administrative headaches, and supports smoother dealings with the BIR throughout your life as a taxpayer.