RDO Transfer Procedures for Tax Purposes (Philippines)
1. Overview
A Revenue District Office (RDO) is the Bureau of Internal Revenue’s field unit that keeps and administers a taxpayer’s registration master file. A transfer of RDO jurisdiction becomes necessary whenever a taxpayer’s registered address, principal place of business, or status changes in a way that places him/her/it under another RDO’s territorial coverage. Updating your RDO is not merely administrative—filings, audits, and even system access (eFPS/eBIRForms, ORUS, eTIS) hinge on having your account in the correct district.
2. Legal Foundations
| Source | Key Provision |
|---|---|
| § 236, National Internal Revenue Code (NIRC) | Mandates registration and timely updating of taxpayer information. |
| RR 11‑2008 (consolidated registration rules) & RR 7‑2012 | Enumerate the circumstances that require filing BIR Form 1905, including RDO transfers. |
| RMO 37‑2019 | Prescribes detailed internal workflow for processing registration updates and re‑issuance of Certificates of Registration (COR). |
| Ease of Doing Business Act (RA 11032) + RMC 57‑2020, RMC 122‑2022, RMC 90‑2023 | Introduce the Online Registration and Update System (ORUS) and set turn‑around standards. |
| RR 1‑2014 (Large Taxpayer Service) | Governs transfers between regular RDOs and the Large Taxpayer District Offices. |
Failure to update within 30 days of any change is punishable under § 275, NIRC (₱1,000 fine per infraction + possible 25 % surcharge on affected returns).
3. Typical Reasons for Transfer
- Change of Business Address (e.g., moving head office from Quezon City – RDO 38 to Makati – RDO 47).
- Employer‑driven Transfer for employees (new principal employer located in another RDO).
- Conversion or Merger of entities (subsidiary absorbed by parent in a different district).
- Graduation to Large Taxpayer status or downgrading back to regular RDO.
- Transfer of Residence for purely compensation or mixed‑income individuals who file returns in their residence‑based RDO.
4. Documentary Requirements
A. All Taxpayers
BIR Form 1905 (Application for Registration Information Update/ Correction/ Cancellation)
- Tick “Change in Registered Address / Transfer of RDO” in Part II.
Valid Government‑issued ID of authorized signatory (or employee, for individuals).
B. Individual taxpayers
- Proof of new residence (Barangay Certificate, utility bill, lease).
- For employees: Letter of employment or company ID indicating new work address (optional but speeds up approval).
C. Non‑Individuals (Corp./Partnerships/One‑Person Corp., NGOs)
- Board Resolution / Secretary’s Certificate authorizing the transfer and naming the signatory.
- Notarized lease contract or land title of the new principal place of business.
- Original COR (BIR Form 2303) for replacement.
No fees are payable for the transfer itself, but notarization or corporate board actions may entail costs.
5. How to Process the Transfer
5.1 Manual (“Walk‑In”) Route
Prepare BIR Form 1905 in three copies and gather attachments.
Submit to the old RDO (not the new one). The old RDO will:
- Validate documents.
- Issue an Acknowledgment Stub/Stamp (“Received for RDO Transfer”).
- Forward your registration file to the target RDO with an internal Endorsement Letter.
Follow‑up: Standard processing time is 5 working days (RA 11032), but may extend to 10–15 days if records retrieval is involved.
Claim new COR & TIN Card (if any) at the new RDO. Verify that:
- eFPS/eBIRForms profile shows new RDO code.
- Tax types and line of business remain accurate.
5.2 Online (ORUS) Route
Log in at orus.bir.gov.ph (taxpayers already in eREG may use single‑sign‑on).
Select “Update Registration → Transfer RDO”.
Encode the new address and attach scanned PDFs/JPGs of the required documents.
Submit; receive an e‑Reference No. for tracking.
System Alerts:
- Email/SMS confirmation upon receipt.
- Second notification once approved; COR download link or pick‑up details provided.
Processing timeframe: 3–5 working days for complete submissions; suspense items trigger a digital “Return for Compliance” notice.
6. After Approval – What Else Must Change?
| Area | Action Item | Notes |
|---|---|---|
| COR (Form 2303) | Replace copy displayed at premises. | Old COR should be stamped “Cancelled”. |
| Books of Accounts | Present to new RDO for re‑stamping within 30 days. | Applies to manual books, loose‑leaf, and computerized systems. |
| Official Receipts / Sales Invoices | Existing stock usable if old address is merely crossed‑out and new address is rubber‑stamped, unless moving to another city/municipality (then need new ATP). | |
| eFPS/eBIRForms Profile | Update in “Taxpayer Details”. | Returns filed under wrong RDO may reject or mis‑post. |
| Registration with LGU | Amend Business Permit and Barangay Clearance. | Required before applying ATP in new RDO. |
| Customs / PEZA / SEC | File Amended GIS, AFS, or PEZA Registration reflecting new address. | SEC amendment is separate (if change of principal office). |
7. Special & Edge Cases
From Regular RDO → Large Taxpayer (LT) District
- Triggered once taxpayer meets LT thresholds (RR 1‑2014).
- Use BIR Form 1903 + LT application form; transfer processed by LT‑HQ.
Branch Closure with Head‑Office Transfer
- File BIR Form 1905 for both branch closure and HO transfer.
- Secure tax clearance to close branch books.
Multiple Businesses
- Only the primary place of business dictates RDO; secondary branches keep their original codes.
Estate/Trust
- Transfer follows residential address of judicial executor or trustee.
Non‑resident Foreign Corp. establishing ROHQ
- Initial registration at RDO 39 (South Quezon City); subsequent relocation handled by Large Taxpayer Service – International (if applicable).
8. Common Pitfalls & Practical Tips
- File early: An RDO transfer in December can block Alphalist and annual ITR uploads.
- Check eFPS enrolment: Your username stays the same, but the profile must be re‑validated by the new RDO’s eFPS unit.
- Coordinate with suppliers: WHT and VAT certificate forms (2307, 2306) auto‑populate RDO codes if they use eBIRForms.
- Penalties mount per return: Filing VAT or withholding tax in the wrong RDO causes separate ₱1,000 fines for each return plus 25 % surcharge on any assessed deficiency.
- Keep proof: Save the ORUS e‑Reference email or the manual acknowledgment stub; disputes on late filings often hinge on this date.
9. Processing Benchmarks (Ease of Doing Business Act)
| Step | Maximum Prescribed Time | Deliverable |
|---|---|---|
| Document Check (old RDO) | 2 hrs | Acknowledgment receipt |
| File Transmittal to new RDO | 2 working days | Endorsement sent |
| Approval & Database Update | 3 working days | eTIS/ORUS record migrated |
| Release of COR | 1 hr walk‑in / instant download if ORUS | New COR & TIN Card |
10. Frequently Asked Questions
Will my TIN change? No. The Taxpayer Identification Number is permanent; only the three‑digit RDO code (last three digits) updates.
Can I keep using invoices with the old address? Yes, until exhausted if only the street/Barangay changes within the same city/municipality. Crossing city lines usually requires a new Authority to Print.
What if my returns are already overdue? File in the old RDO, pay penalties, then process transfer. BIR disallows back‑dated transfers as a means to avoid surcharges.
Do online sellers working from home need to transfer? Only if your registered business address (as shown on the COR) moves to another RDO’s jurisdiction. “Warehouse‑only” relocations don’t trigger a transfer.
11. Key Take‑Aways
Transferring RDO jurisdiction is critical housekeeping that preserves the integrity of your tax filings and avoids audit flags. Whether done manually or through ORUS, it hinges on BIR Form 1905, solid proof of the new address, and timely coordination with both the outgoing and incoming RDOs. Missing the 30‑day statutory window exposes you to avoidable fines and disrupts electronic filing services—so treat an RDO transfer with the same urgency as any tax return deadline.
This article summarizes prevailing BIR issuances up to 28 July 2025. Regulations evolve; consult the latest BIR advisories or a Philippine tax professional for case‑specific guidance.