Updating your registered name in BIR records is usually done through BIR Form No. 1905, the form used for registration information updates, corrections, and cancellations. The process is simple when the name change is supported by the right civil registry, court, DTI, or SEC documents—but it can become frustrating if your IDs, marriage certificate, employer records, passport, business registration, and BIR profile do not match.

This guide explains when you should update your BIR registered name, the legal basis, the documents usually required, how to file the update with your Revenue District Office (RDO) or online when available, and the common issues faced by married women, separated spouses, business owners, OFWs, and foreigners with Philippine tax records.

What “Registered Name” Means in BIR Records

Your registered name is the legal or official name appearing in the BIR’s taxpayer registration system under your Taxpayer Identification Number or TIN.

For individuals, BIR Form No. 1905 asks for the registered name in this order:

Last Name, First Name, Middle Name, Suffix

For non-individual taxpayers, such as corporations, partnerships, and associations, the registered name is the name appearing in the entity’s SEC, CDA, or other registration documents.

Do not confuse these three items:

Item	Meaning	Example
Registered name	Your legal taxpayer name in BIR records	Maria Santos Reyes
Trade name	Business name used by a sole proprietor or entity	Reyes Online Store
Civil status	Your personal status in BIR records	Single, Married, Married to Single

A married woman may update both civil status and registered name if she decides to use her husband’s surname. A sole proprietor may update a trade name if the DTI registration changed. A corporation must update its BIR records only after its amended corporate name is approved by the SEC.

When You Need to Update Your Name with the BIR

You should update your BIR registered name when your current BIR record no longer matches the name you lawfully use in tax, employment, banking, business, or government records.

Common reasons include:

Marriage and use of the husband’s surname
Annulment, declaration of nullity, judicial recognition of foreign divorce, or other court order affecting name or civil status
Correction of a misspelled name in your birth certificate or marriage certificate
Legal change of first name or surname
Change of business name or trade name
Change of corporate, partnership, cooperative, or OPC name
Correction of wrong middle name, suffix, or order of names in BIR records
Updating name details before using BIR online services such as ORUS

The BIR’s current BIR Form No. 1905 includes specific boxes for Change in Registered Name, Change in Trade Name, Additional Trade Name, and Change of Civil Status.

Legal Basis for Updating BIR Registration Information

Tax Registration Must Reflect the Taxpayer’s Correct Name

Section 236 of the National Internal Revenue Code, as amended by the Ease of Paying Taxes Act, Republic Act No. 11976 of 2024, requires taxpayers to register with the appropriate Revenue District Office either electronically or manually. The registration must contain the taxpayer’s name, residence, business, and other information required by the Commissioner of Internal Revenue. It also recognizes registration information updates through the form prescribed by the BIR. You can read the current text in RA 11976 on Lawphil.

This is why a name update is not just a cosmetic change. Your BIR name affects:

BIR Form 2316 issued by your employer
Income tax returns and tax payments
Certificate of Registration or COR, if you are registered as a business taxpayer
Official invoices and books of accounts
Withholding tax certificates
eServices account matching
Tax clearances and future BIR verifications

A Married Woman Is Not Automatically Required to Use Her Husband’s Surname

Many Filipinas think marriage automatically changes their legal surname. That is not correct.

Article 370 of the Civil Code allows a married woman to use certain forms of her husband’s surname, but the Supreme Court has held that this is optional, not mandatory. In Remo v. Secretary of Foreign Affairs, G.R. No. 169202, March 5, 2010, the Court explained that a married woman has an option, but not a duty, to use her husband’s surname, and that marriage changes her civil status, not automatically her name. The decision is available through the Supreme Court E-Library.

This matters for BIR records because:

If you get married but continue using your maiden name, you may update your civil status without necessarily changing your registered name.
If you choose to use your husband’s surname in BIR records, you need to support the update with your marriage certificate.
If you already adopted your married name in official records and later want to revert to your maiden name while the marriage still subsists, government agencies may require stronger legal basis depending on the record involved.

Some Name Changes Require Civil Registry Correction or Court Action First

The BIR does not create a new legal name for you. It updates its tax records based on official documents.

Under Articles 376 and 412 of the Civil Code, as modified by Republic Act No. 9048 of 2001 and Republic Act No. 10172 of 2012, certain civil registry corrections may be done administratively through the local civil registrar or consul general, while substantial changes may require court proceedings.

The Supreme Court summarized these rules in Bartolome v. Republic, G.R. No. 243288, August 28, 2019, available through the Supreme Court E-Library. In simple terms:

Type of name issue	Usual first step before BIR update
Typographical or clerical error in first name, middle name, or birth entry	Petition with local civil registrar or consul general under RA 9048/RA 10172
Change of first name or nickname for allowed grounds	Administrative petition under RA 9048
Change of surname or full legal name	Usually court petition under Rule 103
Substantial civil registry correction affecting status, nationality, filiation, or similar matters	Usually Rule 108 court proceeding
Marriage-based use of husband’s surname	PSA marriage certificate is usually sufficient
Corporate name change	SEC-approved amended registration documents
Sole proprietor trade name change	DTI certificate and related LGU permits, when applicable

Use Only One TIN

Updating your registered name does not mean applying for a new TIN. A taxpayer should have only one TIN. BIR rules have long provided that only one TIN shall be given to a person required to have one, and securing more than one TIN may result in liability. See, for example, Revenue Regulations No. 12-96 in the Supreme Court E-Library.

If your problem is a wrong name, old married name, misspelled name, or outdated civil status, the correct approach is usually to update the existing TIN record, not to register again.

Which BIR Form Should You Use?

Use BIR Form No. 1905 – Application for Registration Information Update/Correction/Cancellation.

In the current form, the most relevant portions are:

Form portion	What to fill out
Part I	TIN, RDO Code, contact number, current registered name
Part II, Item 6	Check “Change of Civil Status” if applicable
Part II, Item 7(A)	Check “Change in Registered Name,” “Change in Trade Name,” or “Additional Trade Name”
Part II, Item 9	Fill out old maiden name, new married name, and spouse information if changing civil status
Declaration	Sign as taxpayer, authorized representative, or tax agent

The BIR also issued S1905 Registration Update Sheet under Revenue Memorandum Circular No. 122-2022 for updating registration records needed for ORUS enrollment, especially email address and contact information. The S1905 sheet states that it may be submitted by email to the RDO where the taxpayer is registered, supported by documents.

For a substantive name change, however, many RDOs still require BIR Form 1905 and supporting documents. Use ORUS if the specific update transaction is available to you; otherwise, coordinate with your registered RDO.

Step-by-Step Guide to Updating Your Registered Name in BIR Records

1. Confirm the Exact Name You Want Reflected

Before filing anything, decide what your updated name should be based on your legal documents.

For example:

Maiden name: Maria Santos Reyes
Married name format: Maria Reyes Dela Cruz
Name after correction: Maria Santos Reyes instead of “Marie Santos Reyes”
Corporate name: ABC Trading Corporation amended to ABC Retail Corporation
Trade name: “Reyes Sari-Sari Store” amended to “Reyes Mini Mart”

Make the name consistent with your PSA certificate, court order, passport, ACR I-Card, DTI certificate, SEC documents, employer HR record, and bank records where possible.

2. Identify Your Current RDO

Your application is generally filed with the Revenue District Office where you are registered.

You can find your RDO through:

Your old BIR Form 1905
Your BIR Certificate of Registration, if you are a business taxpayer
Your employer’s HR or payroll team
Prior BIR email notices or filings
The BIR’s official RDO Finder

If your RDO is outdated because you moved residence or changed employment, you may need to update your RDO registration as a separate or combined transaction under BIR Form 1905.

3. Download and Fill Out BIR Form No. 1905

Use the latest form from the official BIR website. Do not rely on old copies from blogs or photocopy shops if a newer form is available.

For an individual changing name due to marriage:

Fill out your TIN, RDO code, contact number, and current registered name.
Check Change of Civil Status if your status is being updated.
Proceed to Item 9 and fill out:
- Old name or maiden name
- New name or married name
- Spouse information, including spouse TIN if available
If the registered name itself will change, also check the relevant name update box.
Sign the declaration.

For a business name or trade name update:

Fill out the taxpayer information.
Check Correction/Change/Update of Registration Information.
Under Item 7(A), check Change in Registered Name, Change in Trade Name, or Additional Trade Name.
Write the old and new names clearly.
Attach DTI, SEC, CDA, mayor’s permit, or other supporting documents as applicable.

4. Prepare the Supporting Documents

The documents depend on the reason for the name update.

Situation	Common documents
Married woman using husband’s surname	BIR Form 1905, PSA marriage certificate or marriage contract, valid government ID
Updating civil status from single to married without changing surname	BIR Form 1905, PSA marriage certificate, valid ID
Annulment or declaration of nullity	BIR Form 1905, court order or decision, certificate of finality, PSA annotations if available, valid ID
Widow reverting or updating records after spouse’s death	BIR Form 1905, PSA death certificate of spouse, marriage certificate, valid ID; RDO may ask for additional proof
Recognized foreign divorce	BIR Form 1905, Philippine court order recognizing the foreign divorce, certificate of finality, PSA annotations if available
Correction of misspelled name	Corrected PSA birth certificate or civil registrar order, valid ID
Court-approved change of name	Certified court order or decision, certificate of finality, PSA annotated record if applicable
Sole proprietor trade name change	DTI certificate, mayor’s permit or application, COR, invoices/books documents if affected
Corporation or partnership name change	Amended SEC certificate or digital certificate, amended articles or partnership documents, board or secretary’s certificate if representative files
Filing through a representative	SPA for individual taxpayers, or board resolution/secretary’s certificate for entities, plus IDs of taxpayer/signatory and representative

The current BIR Form 1905 documentary requirements specifically mention a Marriage Contract or Court Order for change in civil status and amended SEC/DTI documents for change in registered name or trade name.

5. File with the RDO or Through an Available Online Channel

You may file in any of these ways, depending on what your RDO currently accepts:

Filing method	Best for	Practical notes
Walk-in at RDO	Most name changes, business taxpayers, TIN card/COR updates	Bring originals for comparison and photocopies for submission
Email to registered RDO	Some non-business updates, ORUS-related S1905 updates, taxpayers abroad	Use clear scans and send from your official email if possible
ORUS or BIR online facility	Transactions available in the system	Availability may depend on the transaction and RDO implementation

For email filing, use a clear subject line such as:

Request to Update Registered Name – TIN 123-456-789 – Juan Dela Cruz

Attach PDF scans, not blurry photos. Include your full name, TIN, RDO, mobile number, and the specific update requested.

6. Ask for Proof of Receipt or Confirmation

If filing manually, ask for your taxpayer copy stamped “Received.” If filing by email, keep the sent email, attachments, auto-reply, ticket number, or RDO confirmation.

This proof is important if your employer, bank, government agency, or future RDO officer asks when you requested the update.

7. Update Related Records After BIR Approval

Once your BIR record is updated, check whether you also need to update:

Employer payroll records
BIR Form 2316 details
ORUS account details
COR, if registered as a business taxpayer
Official invoices, receipts, books of accounts, and ATP-related records
Bank records used for business or tax refunds
SEC, DTI, LGU, SSS, PhilHealth, Pag-IBIG, PRC, DFA, or immigration documents

For employees, the most practical issue is the BIR Form 2316. Your employer’s payroll system should match your BIR name to avoid confusion in year-end tax reporting.

Fees, Processing Time, and Practical Expectations

Item	Typical expectation
BIR filing fee for name update	Usually none for the registration update itself
Replacement TIN card	First paper TIN card is free; replacement due to loss or damage is listed in the current form as ₱100
PSA certificates	Separate PSA or civil registrar fees apply
SPA or affidavits	Notarial fees apply if a representative files
Court orders or civil registry correction	Separate court, publication, lawyer, civil registrar, or annotation costs may apply
Processing time	Same day to several working days for simple updates; longer if records need verification, RDO transfer, open cases, or business registration changes

In practice, the biggest delays are usually caused by:

Wrong RDO
Unclear scanned documents
Missing PSA or court document
Inconsistent name across IDs
No SPA for representative filing
Open cases for business taxpayers
Trying to change a name in BIR before correcting the PSA, DTI, or SEC record

Special Situations

Married Women Who Want to Keep Their Maiden Name

You may remain married and still use your maiden name. The Supreme Court in Remo recognized that use of the husband’s surname is optional.

For BIR purposes, you may update your civil status to married while keeping your registered name as your maiden name. This is often cleaner if your passport, PRC license, bank account, or employment records remain in your maiden name.

Married Women Who Want to Use Their Husband’s Surname

You may request a BIR update using your PSA marriage certificate or marriage contract. Make sure the name format you choose matches the format used by your employer and other government IDs.

A common problem is having different versions of the married name, such as:

Maria Santos Reyes-Dela Cruz
Maria Reyes Dela Cruz
Maria S. Dela Cruz
Mrs. Juan Dela Cruz

For tax records, use a clear name format supported by your documents. Avoid using “Mrs. Husband’s Full Name” for tax and employment records unless the agency specifically allows it, because it can create matching problems.

Annulment, Nullity, Separation, or Divorce

BIR Form 1905 refers to a court order for declaration of nullity in relation to change of civil status. If you are relying on annulment, declaration of nullity, or recognition of foreign divorce, prepare the court decision, certificate of finality, and PSA-annotated documents if available.

Legal separation does not dissolve the marriage bond, so it may not be enough by itself to revert civil status or surname in all government records.

For a Filipino who obtained a foreign divorce or whose foreign spouse obtained one, Philippine agencies commonly require judicial recognition of the foreign divorce before updating civil status records in the Philippines.

OFWs and Filipinos Abroad

If you are abroad, ask your RDO whether they accept email filing for your specific update. RMC No. 122-2022 recognizes email submission of the S1905 Registration Update Sheet to the concerned RDO for registration record updating related to ORUS.

For documents executed abroad, such as an SPA, check whether the document needs consular notarization or apostille depending on where it was executed and how the RDO will use it.

Foreigners with Philippine TINs

Foreign nationals may have Philippine TINs because of employment, business, investment, property transactions, estate matters, or one-time transactions.

For a foreigner changing a BIR registered name, the RDO will usually look for:

Passport showing the current name
ACR I-Card, visa, work permit, or other Philippine immigration document if applicable
Foreign marriage certificate, divorce decree, or court order, if the change happened abroad
Apostille or consular authentication when required
Certified English translation if the foreign document is not in English

The DFA explains apostille and authentication procedures through its official Apostille website. Foreign public documents generally need to be properly authenticated or apostilled in the issuing country before they are accepted for Philippine transactions, unless a specific agency rule provides otherwise.

Sole Proprietors and Business Taxpayers

If you are a sole proprietor, your legal registered name and your business trade name are different. Marriage may change your personal registered name, while a DTI amendment changes your trade name.

Business taxpayers should also check whether the name update affects:

Certificate of Registration
Invoices or official receipts
Authority to Print
Books of accounts
Mayor’s permit
Open cases or pending tax returns
Branch registrations

The current BIR Form 1905 documentary list mentions that unused invoices and supplementary invoices may need to be re-stamped or handled when business details change. Do not assume that changing a business name in BIR automatically updates your invoices, books, and LGU registration.

Common Mistakes to Avoid

Applying for a new TIN instead of updating your existing TIN. This can create multiple-TIN problems.
Changing your BIR name before fixing your PSA, DTI, or SEC record. BIR normally follows source documents.
Using a married name in BIR but maiden name in payroll. This may cause Form 2316 and employment tax mismatches.
Submitting a church-issued marriage certificate only. RDOs often prefer or require PSA or civil registrar-issued documents.
Forgetting the SPA. If someone else files for you, the RDO will usually require written authority and IDs.
Assuming all RDOs process email updates the same way. RDO practice can differ, especially for business taxpayers.
Not keeping a stamped copy. Proof of filing protects you if the update is delayed or questioned later.
Ignoring business registration consequences. A name change for a business may affect COR, invoices, books, permits, and SEC/DTI/LGU records.

Frequently Asked Questions

How do I change my name in BIR after marriage?

File BIR Form No. 1905 with your registered RDO. Fill out the taxpayer information, check the appropriate box for change of civil status and registered name, complete the old name and new married name portions, and attach your PSA marriage certificate or marriage contract and valid ID.

Is a married woman required to use her husband’s surname in BIR records?

No. A married woman may keep using her maiden name. Under Article 370 of the Civil Code, as explained by the Supreme Court in Remo v. Secretary of Foreign Affairs, use of the husband’s surname is optional. You may update your civil status to married without necessarily changing your registered name.

Can I update my BIR name online?

It depends on the transaction available to you and your RDO. The BIR has online facilities such as ORUS, and RMC No. 122-2022 allows submission of S1905 by email to the concerned RDO for certain registration record updates. For substantive name changes, many taxpayers still file BIR Form 1905 with supporting documents through the RDO.

Do I need a new TIN after changing my name?

No. You keep the same TIN. You should update the registered name under your existing TIN. Do not apply for a second TIN.

What if my name is misspelled in BIR records?

If the error is only in the BIR encoding and your PSA or valid ID shows the correct name, file BIR Form 1905 for correction and attach proof of the correct name. If the error comes from your birth certificate or marriage certificate, correct the civil registry record first through the local civil registrar, consul general, or court, depending on the type of error.

Can I revert to my maiden name in BIR after annulment or nullity?

Yes, but prepare the court decision or order, certificate of finality, and PSA-annotated records if available. The RDO may require these documents before updating your civil status and registered name.

What documents are needed for a business name change in BIR?

For a sole proprietor, prepare the updated DTI certificate and LGU permit or application if applicable. For a corporation, partnership, OPC, or similar entity, prepare the SEC certificate or digital certificate and amended registration documents. BIR Form 1905 also lists additional requirements involving invoices, permits, and representative authority when applicable.

How long does a BIR registered name update take?

Simple individual updates may be completed within the day or within a few working days, depending on the RDO workload and document completeness. Business updates, RDO transfers, court-based changes, and cases with open tax issues may take longer.

Can my representative update my BIR name for me?

Yes, but the representative usually needs a Special Power of Attorney for an individual taxpayer, or a board resolution, written resolution, or secretary’s certificate for a corporation or other entity. The RDO will also require government-issued IDs of the taxpayer or authorized signatory and the representative.

What should I update first: BIR, employer, passport, or bank?

Start with the source document: PSA record, court order, marriage certificate, DTI, or SEC document. After that, update the agencies and institutions that depend on that document. For employees, coordinate the BIR update with your employer’s HR or payroll team so your BIR Form 2316 and payroll records match.

Key Takeaways

Use BIR Form No. 1905 to update or correct your registered name in BIR records.
Marriage does not automatically require a woman to use her husband’s surname; it is optional under Philippine law.
Keep your existing TIN. Do not apply for a new TIN just because your name changed.
BIR will usually require supporting documents such as a PSA marriage certificate, corrected birth certificate, court order, DTI certificate, or SEC amendment.
File with your registered RDO unless the specific transaction is available through ORUS, email, or another BIR online channel.
For business taxpayers, a name change may also affect COR, invoices, books of accounts, permits, and other registration details.
Keep a stamped received copy or email confirmation as proof that you requested the update.