The Bureau of Internal Revenue (BIR) administers the registration of all taxpayers in the Philippines through its network of Revenue District Offices (RDOs). Each taxpayer—whether an individual, corporation, partnership, estate, trust, or other entity—is assigned to a specific RDO based on the taxpayer’s principal place of residence or principal place of business. When that address changes and falls under the jurisdiction of a different RDO, the taxpayer is required to transfer its registration. This ensures that tax returns, payments, audits, refunds, and other compliance obligations are handled by the correct local office. The transfer process maintains the same Taxpayer Identification Number (TIN) while reassigning the taxpayer to the new RDO.

Legal Framework

The obligation to update registration details, including RDO transfers, stems from Section 236 of the National Internal Revenue Code of 1997, as amended (Tax Code). Implementing rules are found in Revenue Regulations (RR) on registration, particularly those governing updates to registration information, and in successive Revenue Memorandum Orders (RMOs) and Revenue Memorandum Circulars (RMCs) that streamline procedures, prescribe forms, and set processing timelines. The BIR’s policy requires every taxpayer to notify the Commissioner of any change in registration data within thirty (30) days from the occurrence of the change. Failure to observe this period triggers administrative penalties.

The transfer does not cancel the TIN; it merely reassigns the taxpayer’s record to the new RDO. Coordination between the old and new RDOs is mandatory so that tax credits, outstanding liabilities, audit cases, and docketed matters are properly transferred.

Who Must Transfer Registration

Any registered taxpayer whose principal address moves to another RDO’s territorial jurisdiction must initiate the transfer. Covered entities include:

Individual taxpayers (resident citizens, non-resident citizens, resident aliens, non-resident aliens engaged in trade or business);
Domestic corporations, partnerships, and joint ventures;
Foreign corporations doing business in the Philippines;
Estates, trusts, and other juridical entities;
Employers withholding taxes on compensation;
VAT-registered persons;
Branch or facility operators (head office and branches may transfer independently if their addresses change).

Mere relocation within the same RDO’s jurisdiction requires only an update of address on BIR Form 1905 and does not constitute a full RDO transfer.

When to File the Transfer Request

The law mandates filing within thirty (30) calendar days from the date the change in principal address takes effect. The “date of change” is the earliest of:

Execution date of the lease contract or deed of sale;
Date of actual occupation or commencement of business at the new address;
Date of issuance of the barangay certificate or mayor’s permit reflecting the new address.

Filing after the 30-day period subjects the taxpayer to a penalty of One Thousand Pesos (₱1,000.00) for each violation, without prejudice to other sanctions for late filing of returns or incorrect remittance.

Required Documents

The documentary requirements vary slightly depending on the type of taxpayer, but the core set is uniform:

Duly accomplished BIR Form 1905 (Application for Registration Information Update / Transfer of Registration) – marked “Transfer of Registration” with the new RDO indicated.
Original and photocopy of current Certificate of Registration (BIR Form 2303 for business taxpayers or equivalent proof of registration).
Proof of new principal address, issued not earlier than three (3) months before filing:
- Barangay certification of residency or business location;
- Valid lease contract, sub-lease, or deed of absolute sale with latest real-property tax receipt;
- Utility bill (electricity, water, internet, telephone) in the taxpayer’s or authorized representative’s name;
- For individuals: Government-issued ID with new address (passport, driver’s license, PhilID, etc.).
Latest filed income tax return (for the immediately preceding taxable period) or proof of filing.
For corporations/partnerships:
- Certified true copy of latest SEC registration or DTI certificate (if amendment is required);
- Secretary’s Certificate or Board Resolution authorizing the transfer and designating the representative.
For VAT-registered taxpayers: Copy of VAT Certificate of Registration (BIR Form 2303-V).
Special Power of Attorney (SPA) or notarized authorization if filed by a representative.
Payment form (BIR Form 0605) if any penalty is due for late filing of the transfer request.
For branches: Separate Form 1905 per branch, plus updated List of Branches.

All documents must be submitted in duplicate (original plus one photocopy set). The new RDO may request additional documents during evaluation.

Step-by-Step Process

Identify the New RDO
The taxpayer consults the official BIR RDO list or the BIR website’s RDO locator to determine which office has jurisdiction over the new address.
Prepare and Complete Forms
Fill out BIR Form 1905 accurately. Indicate the reason for transfer (e.g., “Change of principal business address”).
File with the New RDO
Submit the complete set of documents to the Registration Section of the new RDO (in person, through an authorized representative, or via the BIR’s eRegistration portal where available). The receiving RDO stamps the application with the date and time of receipt.
Initial Evaluation
The new RDO reviews completeness and correctness within one (1) working day. If incomplete, a Notice of Deficiency is issued, giving the taxpayer five (5) working days to comply.
Coordination with Old RDO
The new RDO electronically or manually requests the transfer of the taxpayer’s master file, including:
- Tax credit certificates;
- Outstanding tax liabilities or audit cases;
- Withholding tax records;
- VAT input tax balances.
  The old RDO has three (3) working days to transmit the records and confirm no pending issues that would prevent transfer.
Approval and System Update
Once records are received and verified, the new RDO approves the transfer in the Integrated Tax System (ITS). The system automatically generates a new Certificate of Registration reflecting the new RDO code.
Issuance of New COR
The taxpayer is notified (via email, SMS, or personal appearance) to claim the new BIR Form 2303. The old COR is surrendered and cancelled by annotation.
Post-Transfer Obligations
- Update all official receipts, invoices, and books of accounts to reflect the new RDO.
- Notify banks, clients, and suppliers of the new registration details.
- Update eFPS, EFPS, or any online filing credentials.
- File the next return with the new RDO.

Official Timeline

Taxpayer filing deadline: Within 30 calendar days from change of address.
New RDO initial review: 1 working day.
Old RDO record transfer: 3 working days.
Overall processing and issuance of new COR: Target of 5 working days from complete submission; maximum of 10 working days in normal circumstances.
Complex cases (e.g., large taxpayers with open audits, pending refunds, or inter-RDO disputes) may extend to 15–20 working days, but the BIR must notify the taxpayer of the delay and the reason.

If the 30-day filing window is missed, the application is still accepted but the penalty is imposed immediately.

Fees and Charges

The transfer of RDO registration is free of charge except for any penalty imposed for late filing. No documentary stamp tax or other fees apply.

Special Cases

Multiple Branches: Each branch files its own transfer if its address changes; the head office transfer does not automatically move branches.
Merger, Consolidation, or Reorganization: A separate application under RR 18-2013 or successor regulations is required; the surviving entity files one consolidated transfer.
Death of Individual Taxpayer: Heirs or the estate administrator files the transfer together with the estate tax return and request for transfer of TIN usage.
Closure of Business vs. Transfer: If the old address is permanently closed and a new business opens at the new address, the taxpayer must first file a closure application with the old RDO before registering anew at the new RDO.
Large Taxpayers: Taxpayers under the Large Taxpayers Service (LTS) follow a parallel procedure coordinated through the LTS Division.
Online Filing through eReg: Where the BIR’s electronic registration system is operational in the concerned RDOs, the entire process may be completed digitally, reducing physical visits to one claim day only.

Consequences of Non-Compliance

Administrative fine of ₱1,000 for each failure to update within 30 days.
Rejection or delay of refund claims until the transfer is completed.
Incorrect crediting of tax payments, leading to accumulated penalties and interest on supposed deficiencies.
Possible audit flag or issuance of Letter of Authority by the wrong RDO, complicating proceedings.
In extreme cases of repeated violations, cancellation of registration or referral for criminal prosecution under Section 255 of the Tax Code.

Post-Approval Compliance Checklist

Surrender old COR and receive annotated copy or new COR.
Update withholding tax certificates issued to employees or suppliers.
Revise monthly/quarterly VAT and withholding tax returns to use the new RDO code starting the first period after approval.
Amend books of accounts and ledgers.
Notify the Securities and Exchange Commission or Department of Trade and Industry if the corporate address amendment is also required.

The transfer of BIR RDO registration is a mandatory, time-bound administrative procedure designed to align the taxpayer’s record with the correct territorial office. Strict adherence to the 30-day rule, complete documentation, and prompt cooperation between the taxpayer and the two RDOs ensure seamless continuity of tax compliance. All taxpayers are advised to monitor official BIR issuances for any future enhancements to the process, including full digitalization.