Online Retrieval of BIR Form 1905 in the Philippines A comprehensive legal-practical guide as of 18 June 2025
1. Statutory and Regulatory Framework
| Instrument | Key Provisions Relevant to Form 1905 |
|---|---|
| National Internal Revenue Code (NIRC) of 1997, as amended – § 236 | Empowers the Bureau of Internal Revenue (BIR) to prescribe “forms, procedures and documentary requirements” for registration, updates, and cancellations of Taxpayer Identification Numbers (TINs). |
| Revenue Regulations (RR) No. 7-2012 | Standardised all registration forms and mandated that the latest versions be downloadable from the BIR website or generated by electronic systems. |
| RR No. 8-2014 (eFPS enhancements) | Allowed retrieval of registration forms, including 1905, through the e-FPS Taxpayer Account menu for large and eFPS-enrolled taxpayers. |
| Revenue Memorandum Circular (RMC) No. 9-2015 | Launched the eBIRForms Offline Package v.6 and required electronic generation of “fillable PDF” copies of Form 1905. |
| RMC No. 122-2020 & RMC No. 68-2020 | Temporarily authorised e-mail filing and electronic signatures on scanned 1905s during the COVID-19 public health emergency. |
| RMC No. 29-2023 & ORUS Implementing Guidelines | Rolled out the Online Registration and Update System (ORUS), which can now auto-populate and submit an electronic 1905 for certain update transactions. |
Quick takeaway: The NIRC provides the legal anchor, while the successive RRs and RMCs operationalise how you obtain (and sometimes e-file) BIR Form 1905.
2. What Exactly Is BIR Form 1905?
BIR Form 1905 – “Application for Registration Information Update/Cancellation of Registration” – is the official vehicle for:
- Updating: Change of registered address, trade name, civil status, taxpayer type, accounting period, etc.
- Cancellation: Closure of business, death of taxpayer, merger, consolidation, or multiple-TIN clean-up.
- Additional registration actions: Transfer of employer’s payroll reporting office, option to update printing of principal receipts/invoices, and similar housekeeping changes.
3. Traditional vs Online Retrieval
| Aspect | Walk-in (Traditional) | Online Retrieval (Current Standard) |
|---|---|---|
| Source | Frontline Service Counter, Revenue District Office (RDO) | BIR Official Website, eBIRForms Offline Package, eFPS Account, or ORUS Portal |
| Cost | Free but entails travel time and queueing | Free, 24/7 access, printable |
| Format | Pre-printed paper, carbonised | Fillable PDF/XFDL, prints on A4 or 8.5”×13” paper |
| Revision Control | Risk of outdated stock | Always latest version (identified by revision date at upper-right corner) |
4. Primary Online Retrieval Channels (2025)
BIR Official Website (www.bir.gov.ph)
- Menu path: Home → Downloadables → BIR Forms → Registration (BIR Form 1905)
- Produces an untagged fillable PDF (Rev. January 2024) compatible with Adobe Acrobat Reader 2020 or higher.
eBIRForms Offline Package
- Download the installer (≈ 170 MB) from the same Downloadables page.
- After installation, locate
BIRForms\1905.pdfinside the program folder or launch via the desktop icon and choose “Form 1905”. - Advantages: auto-validation, prints the Form 1906 Acknowledgement Stub.
Electronic Filing and Payment System (eFPS)
- For duly enrolled large or eFPS taxpayers.
- Inside the taxpayer dashboard, navigate: Profile → Registration Forms → 1905.
- Generates a PDF clone of your existing registration dataset, reducing manual encoding.
Online Registration and Update System (ORUS)
- Gradually replacing manual 1905 for change of email, contact number, or trade name updates.
- Once logged in, the taxpayer simply selects an update type, reviews auto-filled fields, digitally signs, and downloads the Confirmation Page (unique ORUS Reference Number).
eGov PH Super App (soft-launched 2024)
- Contains deep links that redirect the user to the BIR Downloadables microsite for form retrieval.
- Retrieval only; filing still happens in ORUS or at the RDO.
Tip: Bookmark the latest revision date (e.g., “January 2024”) and check that the footer cites RR 7-2012 to avoid using obsolete forms.
5. Step-by-Step Guide to Download via the BIR Website
Prepare your workstation
- Stable internet, Acrobat Reader or any PDF-A-1b capable viewer, printer set to A4/legal.
Access the form
- Visit www.bir.gov.ph → Downloadables → BIR Forms → Registration.
- Click Form 1905 (Rev. Jan 2024); the PDF opens in-browser or downloads automatically.
Verify the checksum (optional but ideal)
- The BIR posts SHA-256 checksums in the “Advisory” bulletin; compare using any checksum tool.
Save and name the file
- Suggested naming convention:
1905_SURNAME_TIN_yyyymmdd.pdf.
- Suggested naming convention:
Open and fill out
- Use CAPITAL LETTERS, avoid abbreviations, do not leave mandatory fields blank.
6. Digital vs Wet Signatures
| Filing Mode | Signature Allowed | Governing Issuance |
|---|---|---|
| Walk-in | Original wet ink | Standard frontline procedure |
| e-mail filing (pandemic rules) | Scanned wet sig or digital signature | RMC 68-2020 |
| ORUS online filing | BIR-issued ORUS Digital Certificate or PhilSys-linked signature | RMC 29-2023 |
As of 2025, the BIR still requires at least one wet-signed copy if you intend to file in person. Only transactions fully housed in ORUS are exempt from paper prints.
7. Attachments Checklist (Common Scenarios)
| Update / Cancellation Scenario | Documentary Attachments |
|---|---|
| Change of Registered Address | Lease Contract or Proof of Ownership, Barangay Certification, photo of façade with signage |
| Closure of Business (Sole Prop.) | Inventory List, Official Receipts/Invoices for destruction, LGU retirement clearance |
| Change of Civil Status | PSA-issued Marriage Certificate |
| Request to Cancel Secondary TIN | Duly notarised Affidavit of One TIN, photocopy of IDs |
All documents must be scanned in colour for e-mail or ORUS uploads, ≤ 4 MB per file, PDF format.
8. Troubleshooting & Frequently Encountered Issues
| Problem | Probable Cause | Solution |
|---|---|---|
| “Please wait… this PDF viewer…” message | Browser’s built-in PDF viewer incompatible with dynamic XFA form | Save file → Open with Acrobat Reader standalone |
| Fields not editable | You opened the non-fillable version (static PDF) | Re-download the interactive version or use eBIRForms |
| eBIRForms “Run-time error 75, path/file access error” | Installation folder in Program Files needs admin write permission | Re-install to C:\BIRForms or run as Administrator |
| ORUS won’t accept upload | File > 4 MB or non-PDF | Compress PDF, split pages, or scan at 150 dpi |
9. Data Privacy & Cyber-Security Considerations
- The BIR website uses TLS 1.2 encryption; always verify the padlock icon.
- Never enter your TIN on look-alike domains (ph-bir.com, etc.).
- Do not share a filled-out 1905 through unencrypted e-mail; if required, password-protect the file (AES-256) and send the password via a different channel.
- Under the Data Privacy Act of 2012 (RA 10173), taxpayers may file a Data Breach Notification with the NPC if their personal data is compromised in the course of online 1905 submissions.
10. Recent Developments and the Road Ahead
| Year | Milestone | Impact on Form 1905 |
|---|---|---|
| 2023 | Pilot of Document Tracking System (BDTS) | e-Ticket issued upon 1905 submission for real-time status checks |
| 2024 | Full nationwide roll-out of ORUS modules for minor registration updates | Eliminated the need for a separate 1905 in those modules |
| 2025 | Ongoing integration with PhilSys-Meralco-BSP Digital ID Framework | Single sign-on; potential phase-out of manual 1905 for address/civil status updates |
11. Practical Pointers for Tax Professionals
- Maintain a personal repository of latest form versions; audit it quarterly.
- Check the revision date before printing; RDOs routinely reject outdated versions even if the data is correct.
- Secure an appointment slot (if your RDO still uses online queueing) before final printing; form entries must match the slot description.
- For corporate taxpayers, board resolutions must cite the exact RMC or RR that authorises the change reflected in 1905 for quicker approval.
- Keep three identical sets – one for the RDO, one stamped receiving copy, and one for your own records (or for the SEC, Barangay, or LGUs that may ask).
12. Conclusion
While the Bureau of Internal Revenue steadily migrates toward paperless processing, BIR Form 1905 remains the backbone for updating or cancelling taxpayer registration. Retrieving the form online is straightforward: use the BIR website, eBIRForms, eFPS, or—where available—the new ORUS portal. Nevertheless, compliance hinges not merely on downloading the right file but on using the correct revision, signing in the required manner, attaching the mandated documents, and filing through the channel the BIR mandates for your taxpayer classification.
Staying abreast of the latest RRs and RMCs—and double-checking that the version date on your 1905 matches the BIR’s current downloadable—will spare you costly repeat visits, penalties, or processing delays.