Taxpayer Registration Transfer Using BIR Form 1905 for Change in Workplace Location (Philippines)

This practitioner-oriented article explains when and how to transfer your Bureau of Internal Revenue (BIR) registration to a new Revenue District Office (RDO) using BIR Form 1905 when your workplace or business location changes. It is general information, not legal advice.

1) What BIR Form 1905 Is (and Isn’t)

BIR Form 1905 – “Application for Registration Information Update/Correction/Cancellation” is the omnibus form used to:

Transfer a taxpayer’s registration from one RDO to another (e.g., after a change in business or workplace location);
Update registration details (trade name, address, tax types, books of accounts, etc.);
Cancel/close business registration or tax types; and
Replace or reprint certain registration documents (e.g., lost/damaged Certificate of Registration).

It does not create a new TIN (that is never changed). It moves/updates the existing TIN’s registration record.

2) When a Transfer Is Required (Common Scenarios)

A transfer of RDO is generally required when the taxpayer’s registered address—or the basis of registration for that taxpayer type—moves to a geographic area covered by a different RDO. Typical triggers:

Compensation earners (employees): You change employer and your new employer is under a different RDO; or your current employer assigns you permanently to a branch registered with a different RDO that will now administer your tax records (e.g., for substituted filing).
- Practical rule: If your new employer’s RDO will be the primary custodian of your payroll tax documents (e.g., Form 2316), transfer your TIN to that RDO.
Self-employed/professionals/sole proprietors: Your principal place of business or professional office moves to a new RDO’s jurisdiction.
Corporations/partnerships/non-individuals: The head office or a registered branch changes address to a location under a new RDO.
Branches: A branch may transfer independently of the head office if the branch’s address changes to another RDO.
Intra-RDO moves: If the new address is still within the same RDO, you usually update the address but do not transfer.

3) Who Files

Employees: You may file the 1905 yourself. Many employers also assist (or file on your behalf) to ensure your TIN is under their administering RDO.
Self-employed/professionals: The proprietor/professional files.
Corporations/Partnerships: Filed by the authorized representative (with Board/Partners’ Resolution or Secretary’s Certificate + government ID).
Branches: The head office or the branch’s authorized representative files for the specific branch.

4) Where to File (Old vs. New RDO)

Initiate the transfer at your current (old) RDO. The old RDO approves and pushes your taxpayer record to the new RDO.
After approval in the system, you may be required to appear at the new RDO for post-transfer steps (e.g., issuance of a new Certificate of Registration (COR), book stamping, ATP/POS updates for businesses).

Tip: Bring 2–3 extra copies of the 1905 and your IDs; different RDOs have slightly varied desk practices.

5) When to File

Best practice is to file promptly after the move (e.g., once the new address is effective or the employment transfer takes effect). Many RDOs instruct filing within 30 calendar days of the change. Filing early helps prevent filing glitches (e.g., eBIR/eFPS profile mismatches).

6) Documentary Requirements (By Taxpayer Type)

A. Employees

Accomplished BIR Form 1905 (mark “Transfer of RDO” and “Update Address” as applicable).
Valid government ID (original + photocopy).
Document evidencing the change (e.g., new employment contract or HR transfer memo).
TIN card (if requesting a reprint/replacement for other reasons).

B. Self-Employed/Professionals/Sole Proprietors

BIR Form 1905.
Valid ID of proprietor/professional.
Proof of new address (e.g., lease contract, deed of sale, utility bill, barangay cert, or LGU permit showing the new address).
Original COR (BIR Form 2303) for reissuance with updated RDO/address.
Books of accounts (for re-stamping if required).
Invoice/Official Receipt considerations: Inventory of unused manual receipts; Authority to Print (BIR Form 1906) application for new receipts bearing the new address (if manual), or POS/CRM re-registration if using machines.

C. Corporations/Partnerships/Other Non-Individuals

BIR Form 1905.
Board/Partners’ Resolution authorizing the representative to file and sign, plus Secretary’s Certificate.
Representative’s valid ID.
SEC registration documents (as needed for identity confirmation).
Proof of new address (lease, title, utility bill, LGU permits).
Original COR (2303) for reissuance, books of accounts for re-stamping, ATP/receipts and POS/CRM updates for each affected establishment/branch.

7) Step-by-Step Procedure (Typical)

Prepare BIR Form 1905.
- Fill out taxpayer details, TIN, current RDO code, and check:
  - “Update of Registration Information” → “Transfer of RDO”; and
  - “Change in Registered Address” (if applicable).
- State old and new addresses; indicate the new RDO code if known.
Submit to the Old RDO.
- Present IDs and supporting documents.
- The old RDO evaluates and endorses transfer to the new RDO in the BIR system.
Await inter-RDO movement (system transfer).
- Once moved, your TIN’s administering RDO becomes the new RDO.
Complete post-transfer steps at the New RDO (if required):
- Reissuance of COR (2303) showing the new address/RDO;
- Books of accounts stamping (if new books or migration is required);
- ATP (1906) application and printing of new invoices/receipts with the new address;
- POS/CRM re-registration;
- Update eBIRForms/eFPS profile to reflect the new RDO and address.
Keep proofs.
- Retain stamped 1905, receiving copy/acknowledgment, and new COR for future audits and LGU/license renewals.

Intra-RDO address changes: Steps are similar but without the inter-RDO transfer—submit 1905, update address, and replace COR/receipts as needed.

8) Effects on Other Compliance Items

Certificate of Registration (BIR 2303): Expect a new COR reflecting the updated address/RDO. Keep your old COR until replaced.
Invoices/Official Receipts & ATP (1906): Your printed address must be accurate. If you relocate, plan the cancellation of unused old receipts (with inventory) and secure new ATP for receipts bearing the new address.
POS/CRM: Machines must be re-registered under the new RDO and tagged to the correct establishment address.
Books of Accounts: If you will use new books (or switch formats), have them stamped by the new RDO. Keep old books for reference and audit trail.
Withholding Tax/Alphalist mapping: Ensure branch codes and RDO profiles in your payroll/accounting system reflect the new RDO to avoid mapping errors in returns/alphalists.
eBIRForms/eFPS: Update the RDO code and registered address in the profile before filing the next returns to prevent validation issues.
LGU/Other agencies: Align address changes with Mayor’s Permit, DTI/SEC, SSS/PhilHealth/Pag-IBIG, and business name registrations to maintain documentary consistency.

9) Special Situations & Practical Calls

Employee moves but same employer, different branch/RDO: Employer normally consolidates payroll compliance under a designated RDO/branch. If that changes, an RDO transfer of your TIN may be proper; coordinate with HR/Payroll.
Work-from-home arrangements: For employees, WFH alone typically doesn’t change the administering RDO unless the employer changes. For self-employed/professionals, the principal office/home office address drives RDO jurisdiction.
Temporary jobsite changes (project-based): If the registered principal place of business doesn’t change, a full transfer may not be needed.
Branch relocations: Transfer/update applies per branch; head office may remain with its original RDO.
Mixed-income taxpayers: If you have both employment and business income, the business registration rules drive your RDO for business compliance. Coordinate both tracks to avoid split/mismatched records.
Closure vs. transfer: If you close the old business, file 1905 for cancellation/closure; if you continue the business at a new location, file 1905 for transfer plus address update.

10) Penalties & Risks of Not Updating

Receipting violations: Issuing receipts showing an old/incorrect address may be penalized; ATP and POS registrations can be questioned.
Return-filing errors: eBIR/eFPS filings can fail or mis-route if the RDO code/address isn’t updated.
Audit exposure: Inconsistencies across COR, receipts, books, and LGU permits are red flags in audits.
Administrative penalties: Late or non-compliance may attract compromise penalties and surcharges under applicable rules.

11) How to Fill Key Portions of BIR Form 1905 (Quick Guide)

Part I – Taxpayer Information: TIN, taxpayer name, current RDO code, contact details.
Part II – Details of Registration Update:
- Tick “Update of Registration Information” → “Transfer of RDO.”
- Supply Old Address and New Address (complete and consistent with your proofs).
- If known, indicate New RDO Code.
- If changing other items (e.g., books, tax types), tick the corresponding boxes and complete the relevant sub-sections.
Part III – Authorized Representative: If someone else files, provide details and attach the SPA/Board Resolution/Secretary’s Cert.
Signatures and Date: Sign by the taxpayer/proprietor/authorized representative, with government ID details.

12) Working Checklists

Employees

Filled-out BIR 1905
Valid ID
New employment contract/HR memo (or equivalent)
Old RDO receiving copy (after filing)
Update eBIR profile if you self-file any returns

Self-Employed/Professionals/Sole Proprietors

BIR 1905 + ID + Proof of new address
Original COR (2303) for reissuance
Books of accounts (for stamping if needed)
Inventory of unused receipts; apply ATP (1906) for new address; arrange POS/CRM re-registration
Update eBIR/eFPS profile and accounting master data

Corporations/Partnerships/Branches

BIR 1905
Board/Partners’ Resolution & Secretary’s Certificate
Representative’s ID
Proof of new address, LGU permits
COR (2303) reissuance; books, ATP/POS actions
Systems updates (withholding/alphalist branch codes, eBIR/eFPS profiles)

13) Practical Tips & Common Pitfalls

Start at the old RDO. Many transfers get delayed because taxpayers go to the new RDO first.
Synchronize address proofs. Ensure lease, permits, receipts and books use one consistent address format.
Mind your receipts and POS. Don’t keep issuing from old-address receipts after the move—plan your ATP/POS timelines.
Keep acknowledgment copies. File-stamped 1905 and the new COR are your best defenses in future audits.
Update systems early. Change the RDO code/address across payroll, accounting, eBIR/eFPS, and bank enrollment for tax payments.
Branches vs. head office. Treat them distinctly; transfer only what actually moved.

14) Frequently Asked Questions

Q1: Do I get a new TIN after transferring RDOs? No. Your TIN never changes. Only the RDO/admin record changes.

Q2: Do I need a new COR? Yes—if the address or RDO on your COR changes, the RDO will reissue an updated COR.

Q3: Are there fees? The transfer itself typically has no fee. Other interactions (e.g., printing new receipts, POS updates) have usual costs with printers/providers and documentary requirements.

Q4: How does this affect my income tax/VAT filings? File the same returns, but update your eBIR/eFPS profile and ensure payments/returns map to the new RDO. For VAT and withholding, confirm branch tags.

Q5: I moved home but my employer didn’t change. Should I transfer? For employees, the administering RDO is generally tied to the employer’s registration, not the employee’s residence. If your employer remains the same and continues to administer your records, a transfer is usually not needed.

15) Simple Templates (Short Forms)

Secretary’s Certificate (extract)

“RESOLVED, that [Name], [Title], is authorized to file BIR Form 1905 and all documents required to effect the transfer of the [Head Office/Branch] registration from RDO [old code/name] to RDO [new code/name], and to receive and sign all documents incidental thereto.”

Special Power of Attorney (extract)

“[Taxpayer] appoints [Representative] as Attorney-in-Fact to file BIR Form 1905, submit proofs of address, receive documents, and perform acts necessary for the transfer of TIN [___] from RDO [old] to RDO [new].”

Bottom Line

If your workplace or business location changes to an area under a different RDO, file BIR Form 1905 promptly, start at the old RDO, and follow through with COR reissuance, receipting/POS, books, and eBIR/eFPS updates. Keeping your registration aligned with your actual operations prevents filing errors, penalties, and audit issues.