Updating Your BIR Registration Address in the Philippines
(A 2025 practitioner’s guide for individuals and businesses)
1. Why the BIR cares about your address
The Bureau of Internal Revenue (BIR) treats the registered address as the anchor for:
- Tax jurisdiction – every taxpayer is controlled by the Revenue District Office (RDO) that covers the address on record.
- Service of notices – deficiency assessments, e-Letters of Authority and subpoenas are presumed received when sent to the registered address (or to the official e-mail on file).
- Local tax cross-checks – LGUs, SEC, DTI and PEZA synchronise their databases with the BIR, so inconsistencies can trigger audits or business-permit holds. (Section 236 of the National Internal Revenue Code of 1997 )
2. Legal bedrock
- § 236(D) & (E), National Internal Revenue Code (NIRC) – obliges a taxpayer who transfers a head office/branch or changes any registration detail to “file an application for registration information update” with the appropriate RDO. (Section 236 of the National Internal Revenue Code of 1997 )
- Revenue Memorandum Order (RMO) 37-2019 – sets the 24-hour rule for RDO-to-RDO transfer of registration once a complete BIR Form 1905 is received. (Notice of Step Increment)
- RMC 122-2022 & RMC 121-2023 – launched the Online Registration & Update System (ORUS) and the S1905 Registration Update Sheet (RUS); both now allow address change or full transfer entirely online. (RMC No. 122-2022: Guidelines for updating of registration information ..., BIR Issuances - RMC 121-2023)
- Catch-all penalty (§ 275, NIRC) – up to ₱1 000 fine and/or six months’ imprisonment if you fail to comply when no specific penalty is provided. (Title X, Chapter IV – Other Penal Provisions - TaxAcctg Center)
3. Who must update
| Taxpayer type | Typical trigger events | Notes |
|---|---|---|
| Employees/Professionals | Moving residence to a different RDO’s territory | Transfer is your responsibility, not your employer’s (RMO 37-2019). |
| Sole proprietors & self-employed | Relocating shop/home office; converting from home-based to commercial space | Update both BIR and LGU business permit. |
| Partnerships & corporations | Amendment of principal office via SEC Form Amended AOI; addition/closure of branches, warehouses, PEZA sites | Submit SEC-stamped docs with 1905. |
| Non-stock NGOs/Co-ops | Transfer of headquarters | Confirmation from CDA/SEC needed. |
4. Deadlines & practical risk window
- Within 30 days of the actual move (internal BIR practice; sooner is safer).
- RDOs are required to process transfers within 24 hours after receiving a complete 1905. In reality, budget a week for manual filings and three to five working days for ORUS. (Notice of Step Increment)
5. Which form?
| Scenario | Use this form / channel | Key fields |
|---|---|---|
| Change of address within the same RDO | BIR Form 1905 (hard-copy) – tick Part II-4A “Change in Registered Address (within same RDO)” | Old & new address; documentary proof (e.g., lease or title) |
| Transfer to a new RDO | BIR Form 1905 – tick Part II-4B “Transfer of Registration” and Part I-5 (new RDO code) | Submit to new RDO; it will coordinate with old RDO. |
| Online alternative | ORUS > Registration Information Update > “Update/Change in Registered Address/Transfer” | Digital upload of PDF lease/title & board resolution; get an ARN as proof of filing. |
| E-mail only update (for ORUS enrolment) | S1905 RUS – e-mail to the CSS address of your RDO (Annex B of RMC 122-2022) | Mainly for adding an official e-mail; cannot move RDO. |
6. Documentary checklist
| Individuals | Any government ID showing new address or lease/title plus 1905 |
| Businesses | 1905 • Board/Partners’ resolution approving the move • SEC or DTI certificate reflecting the new address (file SEC Amendment first) • Latest COR (2303) • Latest ATP or e-Receipts acknowledgement • Proof of occupancy (lease, tax declaration, deed) |
| Branch/Facility | Same as business, plus sketch map and list of authorised signatories |
Add a Special Power of Attorney and IDs if a representative files for you. (Philippine Forms - APPLICATION FOR CHANGE IN REGISTERED ADDRESS)
7. Step-by-step (manual filing)
- Prepare two copies of BIR Form 1905 (print on 8 × 13 in. “long” bond).
- Route:
- If moving to a new RDO – go straight to the new RDO’s Client Support Section (CSS).
- If only changing address within the same RDO – file at the current RDO.
- Present documents (see § 6). CSS stamps “Received” and issues a Transaction Reference Number (TRN).
- Wait for approval/transfer notice (24 h rule). Secure a re-stamped COR (Form 2303) showing the new RDO code.
- Update Books & Receipts:
- File another 1905 for “Update of Books” if the books are physically moved.
- Cancel old invoice Authority-to-Print (ATP) and apply for a new ATP bearing the new address.
8. Step-by-step (ORUS)
- Enroll an ORUS account (one-time). You need the e-mail that matches BIR records (or file S1905 RUS first).
- Navigate to Registration Information Update → Update/Change in Registered Address/Transfer of Registration.
- Fill the e-1905, upload supporting PDFs (≤10 MB each).
- ORUS generates an Application Reference Number (ARN) and e-mail acknowledgment.
- Track status under My Applications; once approved, download the e-COR and, where applicable, the new e-ATP or system-generated QR stamps. (BIR Issuances - RMC 121-2023)
9. After-update housekeeping
| Area | What to do | Time-frame |
|---|---|---|
| VAT/Creditable withholding returns | Use the new RDO code starting the next filing period. | Immediately |
| E-FPS/E-BIRForms profile | Re-enrol under the new RDO to avoid “TIN-RDO mismatch” errors. | Same day |
| LGU business permit & Barangay clearance | Amend address to avoid renewal holds. | Within 30 days |
| Banks, customers, suppliers | Issue new invoices/COR copy. | As soon as COR is re-stamped |
10. Penalties for non-compliance
- Catch-all (§ 275, NIRC) – fine up to ₱1 000 and/or six months’ jail; compromise penalties typically ₱1 000 per violation. (Title X, Chapter IV – Other Penal Provisions - TaxAcctg Center)
- Closure power (§ 115[B], NIRC) – BIR may suspend operations for at least five days for unregistered or wrongly registered establishments. (Penalties for Late Business Registration with the BIR in the Philippines)
11. Frequently asked questions
| Q | A |
|---|---|
| Can I keep filing returns with my old RDO while waiting? | Yes, but only until the end of the month following transfer. Afterwards the new RDO will reject returns with the old code. |
| Do I need a new TIN? | Never. Only the RDO code changes; your nine-digit TIN remains the same. |
| Is there a government fee? | Address changes themselves are free. You will only pay ₱100 if you request a re-printing of a lost/damaged TIN card or ₱500 if you also re-print an amended COR. |
| I’m an online seller with no physical shop—do I still update? | Yes, use your actual residence or principal place where books/records are kept. |
| What if I move again within the year? | File another 1905; there is no statutory limit on the number of updates. |
12. Key take-aways
- File BIR Form 1905 or use ORUS within 30 days of relocating.
- Keep documentary proofs ready—lease, board resolution, SEC amendment.
- Follow through: books, ATP/e-Receipts and LGU permits must show the same new address.
- Non-compliance is low-cost on paper but high-risk in audits and can lead to business closure.
This article is up-to-date as of 30 April 2025 and draws on the most recent BIR issuances. For complex situations—PEZA moves, mergers, or carve-outs—consult a Philippine tax professional.