In the Philippines, keeping your tax records updated is not just a matter of administrative diligence—it is a legal requirement. Whether you have recently tied the knot or have unfortunately faced a legal separation or the death of a spouse, your civil status significantly impacts your tax profile.
A common question among taxpayers is: "Do I have to go back to my home RDO (Revenue District Office) to update my status, or can I do it elsewhere?"
The General Rule: Jurisdiction Matters
Under existing Bureau of Internal Revenue (BIR) regulations, the general rule is that registration updates must be filed with the RDO where the taxpayer is currently registered. This is known as your "RDO of record."
The BIR maintains a decentralized database where each taxpayer is assigned to a specific district based on their place of residence or place of business. Because your physical records and primary digital "home" reside in that specific RDO, they are the primary authority authorized to manualize changes to your profile.
Can You Process It Outside Your RDO?
The short answer is: Generally, no. If you walk into a random RDO in a different city, they will likely advise you to submit your update to your registered RDO. However, there are two important nuances to this:
- Transfer of Registration: If you have moved residence or changed your place of work, you should file a BIR Form 1905 to transfer your registration to the new RDO. In this case, you can update your civil status simultaneously with the transfer.
- Online Updates (The ORUS Platform): With the launch of the Online Registration and Update System (ORUS), the BIR is moving toward a more centralized digital approach. If your RDO has fully migrated and you have an ORUS account, you may be able to update certain information online without a physical visit to your old RDO.
Why You Need to Update Your Status
While the Tax Reform for Acceleration and Inclusion (TRAIN) Law removed the "personal exemptions" based on the number of dependents, updating your status remains vital for:
- Correct Surname: For married women, ensuring the TIN matches the name on other legal IDs and payroll.
- Verification of Records: Avoiding issues when applying for a Tax Clearance or a Certificate of Registration (COR).
- Digital Integration: Ensuring your record in the BIR’s Internal Revenue Integrated System (IRIS) is accurate for future digital transactions.
Requirements for Updating Civil Status
If you are visiting your RDO (or filing via the official e-services), you will need the following:
- BIR Form 1905: (Application for Registration Information Update).
- Marriage Contract: (PSA-issued) if changing from Single to Married.
- Death Certificate: If changing to Widowed.
- Court Order/Decree: If changing status due to legal separation or annulment.
- Valid Government ID: To verify your identity.
Step-by-Step Process
- Determine your current RDO: If you’re unsure, you can use the BIR’s Revie (Chatbot) or call the BIR hotline to verify where your TIN is currently registered.
- Prepare BIR Form 1905: Fill out the relevant sections (Section 4 for Correction/Change/Update of Registration Information).
- Submit to the Correct RDO: * Option A: Visit the RDO in person.
- Option B: Send the requirements via email to the official email address of your RDO (if they are currently accepting email submissions for updates).
- Option C: Use the ORUS website if you have an active account.
Summary Table: Change of Status at a Glance
| Scenario | Where to File | Primary Document Needed |
|---|---|---|
| Just Married | Current RDO | PSA Marriage Contract |
| Recently Widowed | Current RDO | PSA Death Certificate |
| Moving to a New City | New RDO (via Transfer) | BIR Form 1905 + Proof of Residency |
| Working in a New Region | New RDO (via Transfer) | BIR Form 1905 + Employer's Address |
Pro-Tip: If you are an employee, your HR department often handles the transfer of RDO, but the update of "Civil Status" is frequently a personal responsibility of the taxpayer. Always double-check if your employer has updated your records on their end.
Would you like me to help you find the specific contact information or email address for a particular Revenue District Office (RDO)?