Updating Your Civil Status with the BIR (Philippines): The Complete Guide

This guide explains why, when, and how to update your civil status with the Bureau of Internal Revenue (BIR), whether you’re an employee, a professional, a sole proprietor, or a mixed-income earner. It also covers the forms, documents, and ripple effects on your tax records and business paperwork.

At a glance: You update the BIR so your legal identity (name, civil status, spouse details) matches your tax identity (TIN, returns, withholding records, receipts, and certificates). This avoids future headaches with employers, banks, audits, refunds, and property or business transactions.

1) What counts as a “civil status” change?

Single → Married (with or without change of surname)
Married → Widowed
Marriage annulled/voided (declaration of nullity or annulment)
Recognition of a foreign divorce (court recognition in the Philippines)
Legal separation (marriage subsists; usually no surname change)
Court-approved change of name (even if status is unchanged)
Shari’a court decrees (for Muslim marriages/divorces)

Name after marriage is optional. Philippine law allows a married woman to keep her maiden name or adopt her husband’s surname. If your name changes, you must update the BIR; if you keep your maiden name, you should still update your civil status and spouse details.

2) Why it matters (even after TRAIN and EOPT)

Identity consistency. Your BIR records (TIN, Certificate of Registration, eBIR/eFPS profile, employer files, alphalists, BIR Form 2316) must reflect your current legal identity.
Business documents. Sole proprietors and professionals must keep official receipts/invoices, COR, and permits aligned with their registered name.
Withholding & reporting. Employers rely on your updated information for statutory reporting (even though TRAIN removed personal and additional exemptions, your status/spouse info is still collected for identification and reporting on BIR forms).
Future transactions. Bank compliance, property sales, estate proceedings, and audits go smoother when BIR data matches your civil status.
Ease of Paying Taxes Act (EOPT). The Annual Registration Fee was removed; you won’t need to pay it when reissuing your COR due to name changes. (Other costs—like reprinting receipts or TIN card replacement—may still apply.)

3) Which BIR forms are used?

BIR Form 1905 — Registration Information Update/Correction/Cancellation. For all individual taxpayers to update registration details (e.g., name, civil status, spouse info, RDO transfer, TIN card replacement, COR reissuance).
BIR Form 2305 — Certificate of Update of Exemption and of Employer’s & Employee’s Information. For employees, routed through the employer so payroll/withholding and statutory records are up to date.
BIR Form 2303 — Certificate of Registration (COR). Not a form you fill out, but the BIR may reissue your COR to show the updated registered name.
Official Receipts/Sales Invoices & ATP/PTU. If your registered name changes, expect to apply to print new receipts/invoices and, if you use POS/Cash Registers, update your Permit to Use.

Online updates: Some registration updates may be available via BIR’s online facilities (availability varies by item and by RDO). If online isn’t available for your case, file at your current RDO of registration.

4) What to prepare (documents vary by situation)

Bring originals for verification and photocopies:

A. Marriage

PSA Marriage Certificate (or authenticated Report of Marriage if married abroad)
Government ID(s)
If you changed your surname: old and new IDs (if available)
Spouse’s full name and TIN (if spouse has no TIN, they should secure one to avoid record gaps)

B. Widowhood

PSA Death Certificate of spouse
PSA Marriage Certificate
Government ID(s)

C. Annulment/Nullity

RTC Decision and Certificate of Finality
PSA annotated Marriage Certificate
Government ID(s)

D. Recognition of Foreign Divorce

RTC Decision recognizing the foreign divorce + Certificate of Finality
PSA annotated Marriage Certificate (once processed)
Government ID(s)

E. Legal Separation

Decree/Judgment (for status notation)
(Surname typically unchanged; bring IDs/PSA docs)

F. Court-Approved Change of Name

Decision/Order + Certificate of Finality
PSA birth/marriage records as applicable
Government ID(s)

G. Muslim divorce (Shari’a)

Shari’a Court Decree
PSA updates if available
Government ID(s)

Tip: If your marriage/divorce happened abroad and PSA annotation is pending, present your authenticated foreign documents/Report of Marriage plus valid IDs. Some RDOs will update on that basis and ask you to submit the PSA annotation once available.

5) Step-by-step: how to update

A) Employees (compensation income)

Fill out BIR Form 2305. Check the update box for Civil Status and supply:
- Effectivity date (e.g., date of marriage, date of spouse’s death)
- Spouse’s name & TIN
- Any name change (if applicable)
Submit 2305 + supporting documents to your employer’s HR/Payroll. They keep this on file and handle any required submission to the RDO.
If your registered name changed (e.g., you adopted your spouse’s surname), also file BIR Form 1905 with your RDO, especially if you need:
- New TIN Card showing your new name (bring old card; affidavit of loss if lost)
- Update of registration record beyond what 2305 covers
Check your BIR Form 2316 (year-end certificate) to ensure your civil status and name appear correctly.

B) Professionals / Sole Proprietors / Mixed-Income

Fill out BIR Form 1905 (tick “Update/Correction” → “Registered Name / Civil Status / Spouse Details”).
Attach the supporting documents (see Section 4).
Request reissuance of your COR (Form 2303) if your registered name changed.
Coordinate on receipts/invoices:
- If registered (with ATP/PTU), apply to print new ORs/SIs showing the new registered name.
- Cancel or properly dispose of unused old receipts per RDO guidance; you may be instructed to surrender them for cancellation.
- Update POS/CRM/PTU details if you use them.
Update Books of Accounts: annotate the new registered name and date of change on the inside cover (follow any specific RDO instruction).
Update your eBIRForms/eFPS profile and future ITR filings to reflect the new name/status.
If your address/RDO changed because you moved after marriage, file the RDO transfer via Form 1905 (a separate “transfer” tick box).

Costs to expect: The update itself is generally free. There may be fees for TIN card replacement, documentary reproductions, and reprinting receipts or POS/PTU updates. Bring a small cash buffer and official receipts for any payment.

6) How (and whether) this affects your tax due

TRAIN removed personal and additional exemptions. Since 2018, your income tax computation generally does not change just because your civil status changed.
Withholding tax on compensation is no longer dependent on marital status/dependents (but your employer still needs your updated info for reporting).
Spouses file separately. There is no “joint return” in the Philippines; each spouse files their own ITR (if required). Returns still ask for spouse details/TIN for cross-reference.
Employees with substituted filing. If you’re qualified (e.g., one employer for the year and correctly withheld), your 2316 serves in place of filing an ITR—but it must carry the correct civil status and, if married, spouse details.

7) Where to file & timing

Where: Your Revenue District Office (RDO) of registration. Employees usually route Form 2305 through the employer; self-employed/professionals file Form 1905 directly with the RDO (or online if available for your update type).
When: Promptly after the change (e.g., soon after your marriage, court decree finality, or spouse’s death). This avoids mismatches in your year-end certificates, alphalists, or audits.

8) Practical tips & common pitfalls

Spouse without a TIN? Encourage your spouse to secure a TIN to prevent rejected updates or alphalist issues.
Consistency is king. Align your BIR name with your DTI/SEC, bank, SSS/PhilHealth/Pag-IBIG, and IDs.
Receipts/invoices mismatch. If your registered name changes, coordinate early about reprinting; using receipts with the wrong registered name can trigger compliance issues during audits.
RDO transfer is separate. If you move after marriage, update your address and transfer RDO via Form 1905 (different tick box).
Keep copies. Photocopy everything you submit; bring originals for verification.
Avoid double TINs. Never apply for a new TIN due to marriage or name change—you keep the same TIN for life.

9) Mini-checklists

Employees

BIR Form 2305
PSA doc(s) for your specific case
Government ID(s)
Spouse’s name & TIN
(If name changed) Form 1905 at RDO for TIN card/COR record update

Professionals / Sole Proprietors / Mixed-Income

BIR Form 1905
PSA/court doc(s) as applicable
Government ID(s)
Request COR reissue if name changed
Apply to print new receipts/invoices; handle old stock per RDO
Update POS/PTU and Books
Update eBIR/eFPS profile and future returns

10) FAQs

Do I have to update if I didn’t change my surname? Yes. Civil status and spouse details still need to be recorded.

Can my employer do everything for me? Your employer typically handles Form 2305 submission. If your registered name or other registration details must change, you file Form 1905 with your RDO.

Do I need to pay anything? The update itself is generally free. Card replacement, receipt reprinting, or POS/PTU changes may involve costs.

Can I do this online? Some updates are offered online; others still require an RDO visit. Availability varies—prepare to file in person if online is not available for your case.

11) Final notes

Keep an eye on RDO-specific practices (queues, appointment systems, documentary nuances).
When in doubt about receipts, COR reissue, or PTU/POS updates, ask your RDO before printing or disposing of anything.
This guide is general information; if your situation is complex (foreign divorce recognition, multiple businesses, pending PSA annotations), consider consulting a tax professional.

If you want, tell me your specific scenario (e.g., “married abroad, kept maiden name, sole proprietor”) and I’ll lay out the exact steps and documents for your case.