Procedure and Requirements for Changing Registered Business Address with BIR

In the Philippine tax system, every taxpayer registered with the Bureau of Internal Revenue (BIR) is required to keep its registered business address current and accurate at all times. The registered address serves as the official location for the service of notices, assessment orders, warrants, and other BIR communications. It is also the basis for determining the Revenue District Office (RDO) with jurisdiction over the taxpayer’s tax obligations. An outdated or incorrect registered address can lead to undelivered notices, deemed receipt of assessments, accrual of penalties and interest, and potential suspension or cancellation of the Certificate of Registration (COR).

The obligation to update the registered business address arises whenever there is a change in the principal place of business or head office, whether due to relocation, lease expiration, purchase of new premises, or any other reason. This duty applies to all types of taxpayers: sole proprietors, partnerships, corporations, trusts, estates, and other entities engaged in trade or business or required to register for tax purposes. The update must be effected promptly to maintain compliance with the National Internal Revenue Code (NIRC) of 1997, as amended, and the regulations issued by the BIR.

Legal Framework

The procedural rules for updating taxpayer registration information, including change of address, are primarily implemented through BIR Form 1905 (Application for Registration Update). This form is prescribed under relevant Revenue Regulations governing taxpayer registration and updates. The NIRC imposes upon every registered taxpayer the continuing duty to inform the BIR of any material change in registration details. Failure to observe this duty constitutes a violation of registration requirements and may trigger administrative sanctions.

A distinction is always drawn between (1) a change of address that remains within the territorial jurisdiction of the same RDO and (2) a change that results in a transfer to a different RDO. The procedural requirements differ in each case.

General Requirements for All Updates

Regardless of whether the change is intra-RDO or inter-RDO, the following documents and information are invariably required:

1. Duly accomplished and signed BIR Form 1905 in triplicate (or the number of copies prescribed by the RDO).
2. Original and two photocopies of the current Certificate of Registration (COR) or, in its absence, a certified true copy.
3. Proof of the new business address, which must clearly indicate the exact location. Acceptable proofs include:
   • Contract of Lease or Sublease (notarized, if required by the RDO), covering the new premises;
   • Deed of Absolute Sale or Transfer Certificate of Title (TCT) / Original Certificate of Title (OCT) in the name of the taxpayer or its authorized representative;
   • Barangay Clearance or Certificate of Residency/Location issued by the barangay where the new address is situated;
   • Utility bill (electricity, water, or telephone) issued in the name of the taxpayer or lessee, dated not more than three months prior to submission;
   • Special Power of Attorney (SPA) if the lease or ownership document is not in the taxpayer’s name.
4. Valid government-issued identification (with photograph and signature) of the taxpayer (for individuals) or the authorized representative (for corporations/partnerships).
5. For corporations, partnerships, or other juridical entities:
   • Secretary’s Certificate or Board Resolution authorizing the filing of the update and identifying the authorized signatory;
   • Updated Articles of Incorporation or Partnership (if the change of address necessitates an amendment with the Securities and Exchange Commission or Department of Trade and Industry).
6. For VAT-registered taxpayers, an indication on Form 1905 of the continued VAT registration status and, where applicable, the updated list of books of accounts or authority to print receipts/invoices.
7. Tax Clearance Certificate or Certification of No Outstanding Tax Liability from the old RDO (required only when transferring to another RDO).

No filing fee is collected by the BIR for the submission of Form 1905 for address change.

Procedure for Change of Address Within the Same RDO (Intra-RDO)

When the new address remains under the jurisdiction of the same RDO:

1. The taxpayer prepares the complete set of documents listed above.
2. The application is filed directly with the RDO that has jurisdiction over the new address (which is the same RDO).
3. The Receiving Officer stamps the Form 1905 and issues an acknowledgment receipt.
4. The RDO evaluates the documents. If complete and in order, the update is processed and a new COR reflecting the updated address is issued, usually within the same day or within a few working days.
5. The taxpayer receives the updated COR and any necessary annotations on the old COR.

Procedure for Transfer of Registration to Another RDO (Inter-RDO)

When the new address falls under a different RDO, a formal transfer of registration is required:

1. The taxpayer first files BIR Form 1905 with the old RDO (the RDO where the taxpayer is currently registered).
2. The old RDO verifies the completeness of documents, confirms that the taxpayer has no outstanding tax liabilities or unresolved audit cases, and issues a Transfer Certificate or Endorsement Letter addressed to the new RDO.
3. The taxpayer then proceeds to the new RDO and submits:
   • The endorsed Form 1905;
   • All supporting documents;
   • The Transfer Certificate from the old RDO.
4. The new RDO processes the transfer, cancels the old registration in its system, and issues a new COR bearing the new address and the new RDO code.
5. The old RDO is notified of the completed transfer and updates its records accordingly.

Outstanding obligations (unpaid taxes, penalties, or pending assessments) must be settled with the old RDO before the transfer is approved. In practice, the old RDO may issue a conditional endorsement subject to payment of any deficiency.

Special Considerations for Different Taxpayers

• Sole Proprietors and Individuals: The owner personally signs Form 1905 or executes an SPA for an authorized representative. If the business is also registered with the Department of Trade and Industry (DTI), the DTI registration should preferably be updated first or concurrently, although BIR registration is independent.
• Corporations and Partnerships: Corporate secretaries or managing partners must execute the necessary resolutions. If the principal office address stated in the Articles of Incorporation is changed, an amendment with the Securities and Exchange Commission (SEC) or DTI is required before or simultaneously with the BIR update.
• Branches: A change in branch address is treated as an update of the branch registration. Form 1905 is still used, but the parent company’s head office address remains unchanged unless the head office itself is relocating.
• VAT-Registered Taxpayers: The update automatically carries over the VAT registration. However, the taxpayer must ensure that its books of accounts, official receipts, and invoices reflect the new address. New Authority to Print (ATP) receipts/invoices must be obtained if the old supply cannot be used.
• e-Invoicing / Electronic Receipting System Users: The taxpayer must update its profile in the BIR’s electronic systems (e.g., eBIRForms, Electronic Invoice System) immediately after receiving the new COR.

Post-Update Obligations

Once the new COR is issued, the taxpayer must:

1. Update all accounting records, ledgers, and books of accounts to reflect the new address.
2. Print or generate new official receipts, invoices, and other accounting documents bearing the updated address and new RDO code (if applicable). Old forms may be used only until exhausted, provided the taxpayer annotates the new address or secures BIR approval for continued use.
3. Notify clients, suppliers, and other government agencies (SSS, PhilHealth, Pag-IBIG, etc.) of the change if their systems link to the BIR-registered address.
4. Update the address in the taxpayer’s eFPS (electronic Filing and Payment System) or any online tax portal profile.
5. File subsequent tax returns and use the new RDO for all future transactions unless otherwise directed.

Penalties for Non-Compliance

Failure to update the registered address within a reasonable period (generally interpreted as thirty days from the actual change) exposes the taxpayer to:

• Administrative fines under the NIRC and related regulations for violation of registration requirements;
• Deemed receipt of BIR notices sent to the old address, leading to finality of assessments and collection proceedings;
• Possible suspension or cancellation of the COR;
• Additional interest and compromise penalties on any unpaid taxes that could have been avoided through proper communication.

In cases of repeated or willful non-compliance, criminal prosecution may also be pursued.

The change of registered business address with the BIR is a straightforward but strictly regulated process designed to ensure the integrity of the tax roll and the efficient delivery of tax administration services. Taxpayers are well-advised to treat the update as an immediate priority whenever their business premises change, preparing the required documentation in advance to avoid unnecessary delays or penalties. Proper and timely updating safeguards the taxpayer’s compliance status and maintains an accurate channel of communication with the BIR.