Moving to a new house in a different city often means your BIR records need to move with you. If your new residence falls under a different Revenue District Office (RDO), transferring your registration keeps your tax records accurate, ensures notices and correspondence reach the right address, and lets you file returns and transact smoothly under the correct jurisdiction. This guide walks you through exactly when and how to transfer your BIR tax records after a residential move, using the latest procedures from the Bureau of Internal Revenue.

Your BIR registration links your Taxpayer Identification Number (TIN) to a specific RDO. For individuals not engaged in business (such as pure compensation income earners or employees), the RDO is generally based on your place of residence. For self-employed individuals, professionals with business income, or business entities, it follows the principal place of business. When you move houses to a new city or municipality covered by another RDO, your records must be transferred so the BIR’s centralized system reflects your current location. Failing to update can result in notices sent to your old address, delays in processing refunds or tax clearances, difficulties enrolling or using eBIRForms, and potential compliance complications during audits or investigations.

The process is straightforward for most ordinary taxpayers and has been simplified in recent years. You do not get a new TIN — your existing TIN simply moves to the new RDO’s records. The main form used is BIR Form 1905 (Application for Registration Information Update/Correction/Cancellation). Procedures differ slightly depending on whether you are a non-business individual or someone with business activities.

When You Need to Transfer Your BIR RDO After Moving

You should initiate a transfer when your new house is located in a city or municipality under a different RDO from your current registration. Common situations include:

You are an employee or earner of purely compensation income and have moved to a new residence in another city.
You are self-employed or mixed-income and your home (which doubles as your business address) is now in a different RDO jurisdiction.
You maintain a business or professional practice and have relocated its principal place to a new city.

You generally do not need a full RDO transfer if you moved within the same RDO coverage area — a simpler address update within the same RDO usually suffices. Always verify your current RDO code (printed on your Certificate of Registration or previous BIR forms) and the RDO code for your new address. You can check this through the BIR website, the Online Registration and Update System (ORUS), by calling the BIR hotline at (02) 8538-3200, or by asking at any RDO.

Legal Basis for RDO Transfers

Taxpayer registration and updates are governed by the National Internal Revenue Code of 1997, as amended. Current procedures for address changes and RDO transfers are clarified in Revenue Regulations No. 7-2024 (as amended) and Revenue Memorandum Circular No. 91-2024. These issuances modernize registration under the Ease of Paying Taxes framework, allowing simpler processes especially for individuals not engaged in business. BIR Form 1905 operationalizes these rules, and the Checklist of Documentary Requirements (updated 2025) details supporting papers.

Step-by-Step Process to Transfer Your BIR Tax Records

If You Are an Individual Not Engaged in Business (Employee or Pure Compensation Earner)

This is the simpler and more common case for people who moved houses.

Confirm your current and new RDO codes. Check your old Certificate of Registration, recent BIR Form 2316 (from your employer), or previous tax returns. Determine the RDO with jurisdiction over your new address.
Prepare BIR Form 1905. Download the latest version (October 2025 or current) from the BIR website. Fill it out completely in two original copies. In Part II, Section 7B (Change in Registered Address), select “Transfer to another RDO.” Indicate your old RDO code in “From” and the new RDO code in “To.” Provide your complete new address with ZIP code. Sign the declaration.
Gather supporting documents. You typically need only:
- Two original copies of the accomplished BIR Form 1905.
- One valid government-issued ID (original + photocopy) showing your name, photo, and signature (PhilID, UMID, driver’s license, or passport work well). Proof of new address (utility bill, barangay certificate of residency, lease contract, or title) is helpful if your ID does not yet reflect the new address.
File the application. You have two convenient options under current rules:
- Online via ORUS (recommended for speed and convenience): Log in or register at orus.bir.gov.ph. Select the update/transfer option, upload the scanned Form 1905 and ID, and submit. Many simple transfers are processed quickly.
- Manually at the new RDO: Go to the registration or taxpayer service counter of the RDO with jurisdiction over your new residence. Submit the two original copies of Form 1905 and supporting documents. The officer will stamp “Received.”
Wait for processing and confirmation. For straightforward non-business cases, processing is often same-day or within a few working days once complete documents are submitted. Your records (including any tax credits, liabilities, or filing history) transfer to the new RDO. You can verify the update later through ORUS or by requesting confirmation from the new RDO.
Update related records. After transfer, update your details in eBIRForms if you use it, and inform your employer so future withholding tax certificates (Form 2316) reflect the correct RDO if needed.

If You Are Self-Employed, a Professional, or Operate a Business

The process involves coordination between your old and new RDO because business records (invoices, books of accounts, Authority to Print) must also move.

Prepare documents for the old RDO first. Accomplish BIR Form 1905 in three original copies. Select the transfer to another RDO option and indicate old and new codes. Prepare an inventory list of unused invoices and supplementary invoices (three originals). If you have open cases or stop-filer status (but not under active audit), prepare a notarized Transfer Commitment Form (three originals).
Submit to your current (old) RDO. File the complete set at the registration counter. The old RDO stamps the copies, keeps one, forwards one to the new RDO with the transfer docket, and returns one to you. They will also handle any invoice stamping or approval for temporary use of old receipts if applicable.
Submit additional documents to the new RDO. Bring two original copies of Form 1905 (one already received by old RDO), proof of new business address (mayor’s permit or application, lease, or title), and any amended DTI/SEC documents if your business name or articles changed. Unused invoices may need re-stamping at the new RDO.
Settle any open issues. Clear or commit to settling any outstanding returns or liabilities before or during transfer. Active audit cases usually stay with the old RDO until resolved.
Receive confirmation. The new RDO updates your master file. Processing for business transfers is typically completed immediately upon complete submission, or within 5 working days for branches/facilities and 10 working days for head offices.

In both cases, keep your stamped received copy of Form 1905 and all attachments. You will not receive a brand-new Certificate of Registration in most cases — your existing one is annotated or the system simply updates.

Required Documents, Fees, and Typical Timelines

For non-business individuals (simplified route):

BIR Form 1905 (2 originals)
Valid government ID (original + photocopy)
Optional but recommended: Proof of new residence

For business taxpayers:

BIR Form 1905 (3 originals to old RDO)
Inventory of unused invoices (3 originals)
Notarized Transfer Commitment Form (if open cases, 3 originals)
Proof of new address and business permits
Additional corporate documents (board resolution, amended SEC papers) if applicable

There is no filing fee for a standard RDO transfer or address update using Form 1905. Notarization is only needed for the Transfer Commitment Form when required.

Timelines: Non-business transfers via ORUS or at the new RDO are often processed within 1–3 working days. Business transfers coordinated through the old RDO usually take 3–10 working days depending on volume and completeness. Delays commonly occur from incomplete documents or unresolved prior liabilities.

Common Pitfalls and Real-Life Scenarios

Many people delay updating because “it’s just an address change,” but this creates practical problems. Notices for audits, refunds, or assessments may go to your old house. Employers or clients may receive mismatched information. Refunds can be held up. During an audit or tax clearance application, mismatched records cause extra steps.

Scenario 1: An employee moves from Pasig to Taguig (different RDOs). She files Form 1905 online via ORUS with her new address. Within two days her records update. Future Form 2316 from her employer aligns correctly, and she receives BIR emails at her updated contact.

Scenario 2: A freelancer (mixed income) moves from Cebu City to Mandaue City. Because he has business registration and unused invoices, he must go through the old RDO with inventory lists. He settles a small prior-year filing gap with a commitment form and completes the transfer in about a week.

Scenario 3: A foreigner (resident alien with TIN for property income) moves within Metro Manila. He uses his passport and ACR I-Card as ID and follows the same non-business process. No apostille is needed for local documents.

Frequent mistakes to avoid:

Applying for a brand-new TIN instead of transferring (this creates duplicate records and complications).
Submitting only one copy of Form 1905 or forgetting to indicate the exact old and new RDO codes.
Ignoring open cases — the new RDO may still require settlement of liabilities that originated under the old RDO.
Using an outdated Form 1905 version.
Assuming the process is identical for employees and business owners.

Slight variations in queue times or exact counter instructions can occur between RDOs, so calling ahead or checking the specific RDO’s Facebook page or email (many now accept emailed requests with scanned documents) helps.

Frequently Asked Questions

Do I really need to transfer my BIR records just because I moved houses to another city?
Yes, if the new city is under a different RDO. This keeps your records accurate for notices, filings, and transactions. It is a simple update, not a major overhaul.

Can I transfer my BIR RDO online?
Yes. Individuals not engaged in business can file the transfer application through the Online Registration and Update System (ORUS) at orus.bir.gov.ph. Many people complete the process without visiting an office.

How long does a BIR RDO transfer usually take?
Simple non-business transfers are often done in 1–3 working days. Business-related transfers coordinated through your old RDO typically finish within 3–10 working days once all documents are complete.

What documents do I need to transfer BIR after moving?
For most employees or non-business individuals: two original copies of BIR Form 1905 and a valid ID. Business owners need additional items such as invoice inventories and possibly a Transfer Commitment Form.

Will I get a new TIN or new Certificate of Registration after transfer?
No. Your existing TIN moves to the new RDO. You usually keep your current COR, which may be annotated, or the system simply updates internally.

What happens if I don’t update my BIR address after moving?
You may miss important notices, experience delays in refunds or clearances, and face extra hassle if the BIR needs to contact you or if you undergo any verification or audit.

I am self-employed with a small business. Is the process different?
Yes. You generally file first at your old RDO with more documents (including invoice inventory) so business records can be properly transferred. Expect slightly longer processing.

Can a foreigner transfer BIR tax records after moving houses in the Philippines?
Yes. The process is the same. Use your passport (and ACR I-Card if applicable) as primary ID. Foreigners with TINs for income, property, or business follow the identical update rules.

Is there a deadline to transfer after I move?
There is no strict statutory deadline with penalties solely for late address update, but you should do it promptly (ideally within 30 days) to avoid practical problems with correspondence and compliance.

How do I find out which RDO covers my new address?
Check the BIR website RDO directory, log into ORUS, use the BIR hotline, or visit any RDO and request verification. Many people also search “[your new city] BIR RDO code” for quick results.

Do I need to transfer my books of accounts or get new invoices after moving?
If you are self-employed or have a business, yes — coordinate invoice re-stamping or new Authority to Print with the new RDO as part of the transfer. Pure employees usually have no books or invoices to move.

Key Takeaways

Transfer your BIR RDO when your new house is in a different RDO jurisdiction to keep records, notices, and filings accurate.
Non-business individuals (employees) enjoy a simplified process: file BIR Form 1905 online via ORUS or directly at the new RDO with minimal documents.
Business owners and self-employed individuals file primarily at the old RDO with additional requirements such as invoice inventories and possible commitment forms for open cases.
No new TIN is issued — your existing TIN and tax history simply transfer.
Processing is usually quick (days, not weeks) when documents are complete; the biggest delays come from missing papers or unsettled prior liabilities.
Keep stamped copies of everything you submit and verify the update afterward through ORUS or the new RDO.
Update promptly after moving to avoid missed notices, refund delays, or extra steps later.

Following these steps keeps your BIR records aligned with your new life in your new home. If your situation involves special circumstances (such as ongoing audits, multiple businesses, or complex ownership), visiting or calling your target RDO directly provides the most tailored guidance based on your specific records.