How to update marital status with BIR in different RDO Philippines

How to Update Marital Status with the BIR—Including When You’re in a Different RDO (Philippines)

This guide explains how to update your civil/marital status with the Bureau of Internal Revenue (BIR), and what to do if your TIN is registered in a different Revenue District Office (RDO). It is general information, not legal advice.


Why your BIR records must reflect your marital status

  • Identity and name consistency. If you changed your surname (e.g., upon marriage or after a court decree), your Certificate of Registration (BIR Form 2303), books, invoices/receipts, and e-services profile should match your valid IDs and PSA records.
  • Withholding and employer records. Employers rely on BIR registration data for substituted filing and payroll compliance.
  • eBIR/eFPS and audit trail. Correct status avoids mismatches in returns, alphalists, and third-party information statements.
  • Future transactions. Banking, estate, property transfers, and business permits often check BIR registration.

TRAIN reminder: Personal and additional exemptions were removed starting 2018; tax rates no longer change because you’re married. Updating civil status still matters for identity, records, and compliance.


Which BIR forms are commonly involved

  1. BIR Form 1905 – Application for Registration Information Update/Correction/Cancellation

    • Use to update civil status, name, address, and to request RDO transfer (i.e., move your TIN to a new RDO).
    • Also used to reprint your Certificate of Registration (2303) reflecting the new name/status.
  2. BIR Form 2305 – Certificate of Update of Employee’s Information (employer payroll file)

    • Pure compensation earners may give this to their employer to align payroll records (spouse details, dependents’ info, etc.).
    • This form complements—not replaces—Form 1905 (which updates your BIR registration).
  3. Other context-specific forms

    • Books of accounts update (stamp/re-register if name changed).
    • Authority to Print (ATP) reissuance if your business name or trade name changed due to a civil status/name change.
    • Registration of new receipts/invoices when the printed name changes.
    • BIR Form 0605 (annual registration fee)—for businesses only; not required for pure employees.

Evidence you’ll typically need (attach clear copies; bring originals for verification)

  • Marriage: PSA Marriage Certificate; updated valid ID(s) showing new surname if used.
  • Annulment/Nullity: Final court Decision and Entry of Judgment; PSA-annotated Marriage Certificate.
  • Legal separation: Decree of Legal Separation (for name choice, if applicable).
  • Widowed: PSA Death Certificate of spouse.
  • Name change not tied to marriage: Relevant court order/authority and PSA annotations.
  • Employment move requiring RDO transfer: Employer’s TIN and RDO code, and your new residential address (proof may be requested).

Tip: Your old COR (2303), past Form 2316 (certificate of compensation), or prior returns often show your current RDO code.


Where to file when RDOs differ

  • If you only need to update civil status/name (no RDO change): File Form 1905 with the RDO where your TIN is currently registered.

  • If you also need to transfer RDO (e.g., new residence or employer in another RDO): File Form 1905 requesting transfer of registration. As practice, you may file with the old RDO (current home of your TIN) or with the new RDO, which will forward the request. Processing is inter-RDO; bring details of both RDOs (codes and addresses if you have them).

  • Employees asked to move to the employer’s RDO: Many employers require your TIN to be at their RDO for substituted filing. Use Form 1905 to request the transfer to the employer’s RDO (provide employer’s TIN/RDO code).


Step-by-step: Individuals (pure employees)

  1. Prepare documents:

    • Filled-out BIR Form 1905 (tick “Update Civil Status/Name”; if applicable, “Transfer of RDO”).
    • PSA proof (marriage/annotated certificates; death certificate; court decrees).
    • Valid ID(s) reflecting the change, if any.
    • Employer’s TIN/RDO code if transferring to employer’s RDO.
  2. Submit to the correct RDO:

    • If no RDO change, submit to your current RDO.
    • If transferring, submit to old RDO or new RDO (they coordinate the transfer).
  3. Ask for a receiving copy/acknowledgment.

  4. Coordinate with employer:

    • Give BIR Form 2305 (if they request it) so payroll records match your updated status/name.
    • Ensure your Form 2316 year-end certificate uses the updated details.
  5. If your name changed:

    • Update TIN card (RDO may issue a new one).
    • Update any eBIR/eServices profiles.

Step-by-step: Self-employed/professionals and mixed-income earners

  1. File BIR Form 1905 with supporting proof (as above). If you moved residence or business location, include RDO transfer and address update.

  2. Certificate of Registration (2303) reprint:

    • Request reprint on the 1905 so your 2303 shows the updated name/status and address/RDO.
  3. Books & Invoicing:

    • Update/register books of accounts (new ledger labels reflecting the name change; have the RDO stamp if required).
    • Apply for new ATP (or edit system profiles for e-invoicing) so receipts/invoices show the updated name.
    • Surrender/mark old unused receipts per RDO instruction; keep audit trail.
  4. Secondary registrations:

    • Update DTI/SEC registration, Mayor’s/Business Permit, and bank records to match your new legal name and BIR records.
    • Align eFPS/eBIRForms profiles if enrolled.

Timing, responsibility, and penalties (practical view)

  • File the update as soon as practicable after the status change. BIR rules require timely updates (commonly cited within 30 days of the change) for registration data.
  • Failure to update can trigger registration-related penalties/compromise and creates mismatches in audits, withholding, or permits.
  • Keep a receiving copy and maintain a neat paper trail (copies of IDs, PSA docs, 1905, 2305, reprinted 2303, ATP, books stamps).

Special situations & FAQs

My TIN is in a province RDO but I now work in Metro Manila. What do I do? File Form 1905 to transfer your TIN to the new RDO (often your employer’s RDO if you’re a pure employee). Attach your civil status proof if changing status at the same time.

I got married but didn’t change my surname. Do I still file an update? Yes—civil status still changed. Use Form 1905 to update status, even if your name stays the same.

We separated de facto (no court case). Should I update to “separated”? BIR recognizes legal effects of court decrees (annulment/nullity/legal separation). A mere de facto separation does not change your legal civil status. Continue to use your legal status until a court changes it.

I’m widowed—what changes? Update civil status via Form 1905 with the PSA Death Certificate. If you’re in business, reprint the 2303, update books, ATP, and official receipts.

How do I find my current RDO? Check your old COR (2303), past returns/2316, or ask your employer/payroll. (The BIR also provides RDO code information via its help channels.)

Do tax rates change because I’m now married? No. Under TRAIN, individual tax rates are independent of civil status. You still need to update records for identity and compliance.

Will the BIR issue me a new TIN? No. TINs are permanent. You update the registration information attached to your existing TIN.

Do I need to appear personally? RDOs commonly require personal filing or an authorized representative with a Special Power of Attorney and valid IDs.


Checklist—What to bring

  • BIR Form 1905 (filled and signed)
  • PSA civil status proof (marriage/annotated marriage, decree + entry of judgment, death certificate)
  • Valid government ID(s) (old and new, if name changed)
  • Employer’s TIN and RDO code (if transferring to employer’s RDO)
  • Old COR (2303) / prior returns (for RDO code reference)
  • ✅ For businesses: books, ATP, unused receipts/invoices, and relevant DTI/SEC and business permit details for alignment

Good record-keeping after the update

  • Keep a file of: your received 1905, reprinted 2303, any RDO transfer notice, and revised ATP/receipts.
  • Ensure employer payroll and bank/permits reflect the same identity and address.
  • For professionals/businesses, align eFPS/eBIRForms profiles and books.

Bottom line

  1. Use BIR Form 1905 to update marital status/name and to transfer RDO when needed.
  2. Provide PSA evidence and valid IDs; coordinate with your employer via Form 2305 if you’re a pure employee.
  3. If you run a business or practice a profession, reprint your COR, update books, and reissue ATP/receipts so all registrations match your lawful civil status and name.

Disclaimer: This content is not legal advice and may involve AI assistance. Information may be inaccurate.