Searching for BIR transfer info

I need to be really sure about this. I’ll search the web for information like “BIR RMO transfer of registration 2023” or “BIR RDO transfer 2024” to get the latest updates and procedures. This will help clear up any uncertainties and ensure I’m giving the most accurate and up-to-date details. Let’s make sure we cover all the bases.

Researching BIR RDO address change procedure

I need to write a detailed article on the procedure for changing the BIR RDO address in the Philippines. The article should explain the concept of RDO, when a change is required, and reasons for it—like business relocations, employee transfers, or mergers. I'll review relevant legal bases like the National Internal Revenue Code, BIR Revenue Memorandum Orders, and potentially the latest updates post-2025, particularly any changes to RMO 37-2019 or R.R. 7-2012.

Searching BIR transfer sources

I need to be completely sure about this. I found several references, with key ones being RMO 37-2024, RMC 91-2024, and RMO 29-2024. I know that RMO 37-2024 addresses the transfer of registration records, but the document didn’t load at first. Maybe PDFs can be tricky in these searches. I’ll try another approach, maybe accessing a summary or commentary to get the details and ensure I cite the sources properly.

Confirming relevant BIR documents

I need to make sure I get the most accurate BIR regulations. I found several references like RMO 37-2024, RMC 91-2024, and RMO 29-2024. RMO 37-2024 has important details about the transfer of registration records, but it didn’t load properly. Maybe trying a different approach, like accessing a summary or commentary, will help. I also want to check if there’s anything specific about registration transfers in the 2019 edition of RMO 37.

Searching BIR RDO transfer info

I need to be extra sure, so I’ll search for "BIR RMO transfer of registration 2023" or "BIR RDO transfer 2024." I’ve found key references like RMO 37-2024, RMC 91-2024, and others. RMO 37-2024 has details, but the PDF didn’t load as expected. I’ll try again and check for alternative formats like digests or commentaries if needed to ensure I have the correct citations and relevant lines.

Researching RDO transfer procedure

For the article, I need to cover all aspects: legal basis, forms, process, documentary requirements, and more. Section 236 of the NIRC explains the need to update registration within 30 days. RA 11976 and RR No. 7-2024 impact this process, while RMC No. 91-2024 discusses form filing for RDO change. There's also the role of ORUS, which may not yet fully support RDO transfer online by 2025. I’ll check updates for ORUS for 2025 to clarify this.

Reviewing transfer process

RMC 91-2024 Q13 explains that the transfer of registration can be done by filing Form 1905 to the new RDO, which coordinates with the old RDO according to Section 6. There's also RMO 37-2019 for employee transfers and the Citizen's Charter guidelines for the process steps. As for the online system, ORUS is used for taxpayer classification but may not support full RDO transfer by 2025, though BIR may have a pilot version earlier. I’ll need to keep an eye out for updates on ORUS.

Finalizing information on RDO transfer

I need to highlight key details for the article: special procedures for employees, the effectivity timeline, checking the status of the new RDO, and fees. There are no fees for the update itself, but penalties apply for late updates (P1,000 plus compromises). Also, there’s no wrong venue surcharge anymore due to the EOPT Act. I’ll need to provide tips, best practices, and FAQs, and make sure to check and cite RA 11976 and Section 236.

Finalizing RDO transfer procedures

I need to cover important aspects like special procedures for employees, the effectivity timeline, fees, and penalties. There’s no fee for the update, but penalties apply if it’s late (P1,000 plus compromises). The transfer to the new RDO must be completed within 5 days for branches and 10 days for the head office, as per RMC 91-2024. I also need to ensure I have solid citations. We can rely on known details for now and reference an article or digest discussing RMC 91-2024.

Citing and reviewing BIR documents

I need to gather relevant sources, including blog guides and BIR documents like RMC 91-2024 and RA 11976, specifically Section 236. I'll check for specific lines on RMO 37-2019 and the classification of businesses. It looks like there are restrictions on some external sites, but I have enough from the BIR’s official documents and internal resources. For now, I’ll focus on those and avoid relying on scripts that don’t load well.

Focusing on RDO Address Change Procedure

The key focus is on the procedure for changing the BIR RDO address, especially for employee transfers. We should also distinguish between corporate and employee requirements and highlight relevant deadlines. RMC 91-2024 mentions a 5-10 day transfer window. While the BIR Citizen's Charter suggests a 3-hour transfer timeframe, we can rely more on the BIR documents we have. I’ll need to reference RMO 37-2019 and include the timeline mentioned in the summaries we have.

Thought for 2m 24s

Procedure for Changing Your BIR Revenue District Office (RDO) Address

(Philippine legal context, updated to 9 May 2025)

1. Why the RDO matters

Every taxpayer’s registration “lives” in one—and only one—Revenue District Office. Your RDO code dictates where you file returns, pay taxes, secure a Certificate of Registration (COR/BIR 2303), print invoices, and answer tax notices. When you change principal place of business or residence to a location covered by a different RDO, you are legally obliged to move your records. Failure to do so within 30 days is a violation of §236 (D) of the Tax Code (as amended) and attracts a ₱1,000 compromise penalty plus possible surcharge and interest.

2. Governing law, regulations & recent reforms

Layer	Key issuances	What they say
Statute	NIRC §236, as re-crafted by Republic Act 11976 (Ease of Paying Taxes Act, effective 22 Jan 2024)	Requires taxpayers to update registration “electronically or manually” within 30 days, and abolishes the ₱500 annual registration fee (ARF). (Baker McKenzie InsightPlus)
Implementing regs	RR 7-2024	Lays down the new registration menu under EOPT (ORUS, TRRA, etc.).
Clarificatory circular	RMC 91-2024 (Q&A)	Prescribes documentary requirements; sets 5-day SLA for branches/facilities and 10-day SLA for head-office transfers; confirms that filing is “by mere submission of BIR Form 1905 with complete docs.” (Studocu)
Employee-specific order	RMO 37-2019	Gives a 24-hour deadline for the old RDO to transfer an employee’s TIN once Form 1905 is received. Responsibility rests on the employee, not the employer. (Bir CDN)

Tip: The infamous “wrong-venue” 25 % surcharge was scrapped by RA 11976, but you could still be tagged as a “non-registrant” if you keep filing in an RDO that no longer has jurisdiction. Better to update promptly.

3. Situations that trigger an RDO transfer

Business:
- New principal office/branch address located in another district
- Move from home-based to leased premises (or vice-versa) crossing district lines
Individual not in business: shift of residence to a city/municipality under a new RDO
Employees: new employer or employer’s branch transfer (handled by employee via Form 1905, per RMO 37-2019).
System-initiated: BIR merges or reorganises RDO boundaries (rare; the BIR issues its own notice).

4. Overview of the two tracks

Scenario	Form	Where to file*	Typical proof
A. Change of address within same RDO	1905 – tick Part II-4A	Current RDO	Lease contract / Land Title; Barangay certificate; Mayor’s permit (draft copy acceptable); Board/Partner resolution for companies
B. Transfer to a new RDO	1905 – tick Part II-4B and write new RDO code in Part I-5	Business taxpayers: file at current RDO. Non-business individuals: file at new RDO or via ORUS/TRRA when available	Same proofs as above plus: • Inventory list of unused invoices/receipts (for VAT/percentage taxpayers) • Transfer Commitment Form if you have open audit/court cases

*Online filing through ORUS or the TRRA Portal is accepted when the module is up; otherwise use walk-in or courier. When ORUS is used your proof is the QR-code–bearing electronic acknowledgment; no manual stamp is needed.

5. Step-by-step guide

5.1 For business taxpayers (Head Office or Branch)

Prepare documents
- Duly accomplished BIR Form 1905 (2 originals)
- Proof of new address (see table)
- Inventory of unused invoices/receipts (if any)
- For corporations/partnerships/co-ops: board resolution authorising the change
Clear outstanding obligations
- Settle open stop-filer, delinquency or audit cases or sign a Transfer Commitment Form so the new RDO can continue the case. Records with pending cases will still be moved within the SLA per RMC 91-2024. (Studocu)
File at your current RDO’s New Business Registration Counter (NBRC)
- The officer stamps “received” and endorses the file to the Records section.
Wait for completion
- Branches/facilities: BIR must finish in 5 calendar days.
- Head office: 10 calendar days.
- You may check your new RDO code through eREG / TIN Inquiry or call either office. (Studocu)
Post-transfer compliance
- Update COR/BIR 2303 (free—ARF abolished).
- Apply for “Authority to Print” new receipts showing the new address.
- Amend secondary registrations (PhilGEPS, SEC, LGU Mayor’s Permit, PEZA, etc.).

5.2 For individuals not engaged in business

Fill up Form 1905 with the new residential address.
Submit at the new RDO (or via ORUS/TRRA).
Processing is “immediate upon filing” once docs are complete, per RMC 91-2024.

5.3 For employees

Print and sign Form 1905.
Email, fax, courier, or hand-deliver to your old RDO (attach valid ID).
Old RDO must effect transfer within 24 hours. (Bir CDN)
Provide your new employer with the updated RDO code so your Form 2316 and alpha-list data flow correctly.

6. Fees, penalties, and SLA guarantees

Item	Amount
Filing/transfer fee	₱ 0 (no ARF since RA 11976) (Baker McKenzie InsightPlus)
Late update penalty	Compromise ₱1,000 + interest/surcharge under §250/§255
Wrong-venue surcharge	Removed by EOPT Act (§248) but BIR may still treat late-updated taxpayers as “ out-of-district” for audit-scoping purposes.
BIR processing deadline	5 days (branch); 10 days (head office); immediate for within-RDO moves/individuals. (Studocu)

7. Frequently asked questions

Question	Answer (short)
Can I do everything online?	Only if ORUS/TRRA module is available and not under maintenance (BIR occasionally suspends ORUS, see May 2025 advisory). Otherwise, manual filing at the counter is required. (Bureau of Internal Revenue)
Do I need to secure BIR clearance before the LGU will transfer my mayor’s permit?	Most LGUs will accept the BIR receiving copy of Form 1905 plus your new lease/title; the updated COR may follow.
Will my VAT obligations be frozen during transfer?	No. File and pay returns as usual; eFPS will accept the old RDO code until the migration is complete.
What if I have open audit cases?	Submit a Transfer Commitment Form; cases not under actual investigation move with the record. (Studocu)

8. Practical checklist

Confirm the RDO code of the new location (see list on BIR website or call the hotline 8538-3200).
Block off at least half a day for filing (queues can be long).
Bring two government-issued IDs (if individual) and a USB stick with scanned copies.
Follow up by phone after three business days; ask for the Document Locator Number (DLN).
Once migrated, print new invoices or apply for system re-tag if you use CAS/e-Invoicing.

Bottom line

Changing your BIR RDO address is largely a paperwork exercise, but it is mandatory and time-sensitive. Thanks to the Ease of Paying Taxes Act and RMC 91-2024, the process is now lighter—no fees, shorter service-level deadlines, and an online option when ORUS is running. File BIR Form 1905, attach proof of your new address, clear any open cases, and keep the BIR’s stamped copy (or ORUS QR code) in your records. Do this within 30 days of moving and you’ll stay compliant—and avoid unpleasant audit surprises later.