Wrong BIR RDO Assignment: How to Transfer Your Revenue District Office in the Philippines

Updated for general practice through 2024. This is an educational overview and not a substitute for advice on your specific facts.

1) What the RDO is—and why it matters

The Bureau of Internal Revenue (BIR) administers taxes through Revenue District Offices (RDOs), each with jurisdiction over particular geographic areas or taxpayer segments. Your registered RDO controls your taxpayer record (TIN masterfile), receives your updates (registration, permits, books), and is the “home” office for audits, letters, and most walk-in services. Filing, registration updates, and applications are expected to be made in or through your correct RDO.

A wrong RDO assignment typically arises when:

Your TIN was created by the wrong office (e.g., by a prior employer’s RDO or by an online registration mapped to the wrong locality).
You changed residence, employer, or principal place of business and did not update your registration.
A business relocated (or opened/closed branches) without transferring the head office/branch registration.

Consequences can include misrouted notices, delays in permit issuances, rejected applications, eFPS/eBIRForms glitches, and potential penalties for failing to update registration information.

2) Legal framework (high-level)

National Internal Revenue Code (NIRC), Sec. 236: Registration and duty to update registration information (e.g., change of name, address, tax type, line of business).
Implementing Revenue Regulations (RRs), Revenue Memorandum Orders (RMOs), and Revenue Memorandum Circulars (RMCs) provide the operating rules (forms, documentary requirements, processing).
Compromise penalties and administrative sanctions may apply for failures to register or to update registration details within required periods.

(This article relies on common practice and widely used BIR forms; always check the latest BIR issuance affecting your case.)

3) Which RDO should have you?

Individuals

Purely compensation earners (employees): The RDO with jurisdiction over the employer’s registered address where you are currently employed typically holds your record. When you change employers (especially to a different city/branch with a different RDO), your record should move to the new employer’s RDO.
Self-employed / sole proprietors / professionals: The RDO with jurisdiction over your principal place of business (or residence if no fixed business location).
Mixed income (employee + self-employed): Usually the RDO of the business (principal place of business) becomes your “main” RDO.
Non-resident citizens/OFWs with no local business: Consult the BIR on the designated RDO handling your registration; practice may centralize certain categories.

Corporations/Partnerships/Nonprofits

Head office: RDO of the principal office address per Articles/SEC registration (as recognized by BIR).
Branches: Each branch is registered and controlled by the RDO where the branch is located.

4) How to check your current RDO (practical options)

Review prior BIR notices, Certificate of Registration (BIR Form 2303), or stamped books of accounts—these often show your RDO code/number.
Inquire through official BIR channels (e.g., help desks/contact center or the BIR TIN assistance mechanisms) or visit an RDO with a valid ID.
Your eBIRForms/eFPS profile also reflects an RDO code, but rely on BIR confirmation if in doubt.

5) The form you’ll use: BIR Form 1905

Application for Registration Information Update is the standard vehicle to:

Transfer RDO (from old to new),
Update registered address, tax types, contact details, industry, and certain other registration data,
Cancel/replace permits and related items (when applicable).

No registration fee is typically charged for filing a 1905 to transfer RDO, but other updates (e.g., new permits, new receipts/invoices, new books) may trigger ordinary fees and stamp taxes.

6) Choosing the office to file with

In practice, taxpayers may file the 1905:

At the new (receiving) RDO, which then coordinates the transfer from the old RDO; or
At the old (current) RDO, which endorses the record to the new office.

Either route is commonly accepted; local practice varies. If you are relocating far from your current RDO, filing at the new RDO is often more convenient.

7) Documentary requirements (by taxpayer type)

A) Individuals (employees; professionals; sole proprietors)

BIR Form 1905 (accomplished and signed).
Valid government ID (with photo and signature).
Proof of new address when moving residence/principal place of business (e.g., lease, barangay cert, utility bill, deed, or employer certification if applicable).
If an authorized representative files: Special Power of Attorney (SPA) and IDs of both taxpayer and representative.

B) Corporations/Partnerships/Nonprofits

BIR Form 1905, signed by an authorized officer.
Board Resolution/Secretary’s Certificate authorizing the signatory and the change of address/RDO transfer.
Proof of new principal office (lease/ownership documents; sometimes Mayor’s/Business Permit or secondary LGU docs).
Authorized Representative: corporate authorization + IDs.

C) Branch transfers (open/close/move)

Head office authorization, branch details, and local proofs for the branch address.
If closing a branch and transferring operations, coordinate branch cancellation (may require tax clearance or separate processes) alongside the transfer.

8) Step-by-step: How to transfer your RDO

Confirm the correct destination RDO. Identify the RDO that covers your new principal address or your new employer’s registered address (for purely compensation earners), or the RDO of the branch you’re moving to.
Accomplish BIR Form 1905.
- Tick “Transfer of Home RDO” or the equivalent option under the Registration Information Update section.
- Indicate FROM RDO Code (current) and TO RDO Code (destination).
- Complete address and contact details; ensure they match your proof of address.
Prepare supporting documents (see Section 7).
- Employees shifting employers typically do not need extensive business proofs; a simple valid ID and 1905 often suffice.
- Businesses need address proofs; bring SEC/DTI docs if they reflect updated principal office.
File the 1905 (new or old RDO).
- Request an acknowledgment (receiving stamp or e-acknowledgment if available).
- Some RDOs may require you to present or validate your books of accounts and COR (Form 2303) for updating.
Wait for BIR to complete the transfer in the TIN masterfile.
- You cannot “self-move” your record; the offices must act on the transfer.
- Processing practices and timeframes vary by RDO.
Post-transfer checks.
- Obtain an updated Form 2303 and ensure the RDO code on your eBIRForms/eFPS profile now matches the destination RDO.
- If you use eFPS, update your enrollment/matrix with the new RDO and bank arrangements as required.
- If your address appears on ORs/invoices, assess whether you must apply for new Authority to Print (or its current online equivalent) and have new receipts bearing the correct address/RDO.
- Update books of accounts (manual/loose-leaf/CAS) and have them stamped/acknowledged by the new RDO as applicable.

9) Special scenarios and nuances

Employees changing employers (no business)

The employer’s RDO is determinative for purely compensation earners.
When you move to a new employer under a different RDO, file 1905 to transfer your record. Employers sometimes assist, but you remain the taxpayer of record.

From employee to self-employed (or vice versa)

If you start a business or professional practice, your RDO should be where the business is located. File 1905 (transfer), and file updates for tax types (e.g., add Percentage Tax/VAT, Withholding, etc.) as needed.

Sole proprietor business relocation

Transfer the RDO, update address, and assess receipting: new ORs/invoices may be required. Update books. Notify LGU and other regulators as applicable.

Corporations/Partnerships moving principal office

Ensure consistency across SEC amendments and BIR registration. The head office RDO must be transferred; existing branches remain under their own RDOs unless moved/closed.

Branches

Opening a new branch requires separate registration under the branch RDO (not just a head office transfer).
Closing a branch may require inventory/permit cancellations and potential tax clearances.

eBIRForms vs eFPS

eBIRForms: update the profile (RDO code, address, tax types) before filing the next return.
eFPS: coordinate enrollment updates; in some cases, de-enroll/re-enroll steps are needed when the RDO changes.

Multiple TINs discovered during transfer

Holding more than one TIN is prohibited. If discovered, coordinate with the RDO to cancel the erroneous TIN (usually via 1905 plus affidavits/IDs). Resolve this before processing other updates.

10) Timing, effectivity, and penalties

The NIRC requires taxpayers to update registration information (including address) within prescribed periods after changes.
Filing returns under the wrong RDO/address or maintaining outdated registration can result in administrative penalties and compromise amounts.
For ongoing filings due while a transfer is pending, continue to file and pay on time using the currently effective RDO/profile to avoid late-filing penalties; once the transfer is completed in the system, switch to the new RDO for subsequent filings.

11) Practical tips to avoid snags

Standardize your address (unit/floor/building, street, barangay, city, ZIP). Use the same format on leases, permits, and BIR forms.
Bring originals and photocopies of key documents (ID, proof of address, COR, SEC/DTI papers, lease).
If a representative files for you, bring a proper SPA/corporate authorization and IDs.
For businesses, align SEC/DTI, LGU, and BIR addresses to avoid cross-agency mismatches.
After transfer, pull an updated COR, check your RDO code in your e-profile, and update your books and receipts if needed.

12) Quick checklists

Individuals (employee or professional)

Identify correct destination RDO.
Fill out BIR Form 1905 (Transfer of Home RDO).
Prepare ID and proof of new address (if moving residence/business).
File 1905 at new or old RDO; secure acknowledgment.
Monitor completion; then update eBIRForms/eFPS profile.
If starting a business, add tax types and update books/receipts as applicable.

Corporations/Partnerships

Board/Officer authorization (Secretary’s Cert/Board Resolution).
BIR Form 1905 (head office and each affected branch, as applicable).
Proof of new address and supporting permits.
File 1905; obtain acknowledgment.
Amend SEC principal office (if applicable) to match.
Post-transfer: update COR (2303), books, receipts/ATP, eFPS/eBIRForms.

13) Sample templates (you can adapt)

A. Cover Letter for RDO Transfer (Individual)

Date

The Revenue District Officer RDO No. ___ – [Location]

Re: Application for Transfer of Home RDO (BIR Form 1905) – [Your Name], TIN [___]

Dear Sir/Madam: I respectfully request the transfer of my income tax registration from RDO [old RDO No./Location] to RDO [new RDO No./Location] due to [change of employer/residence/principal place of business]. Attached are my accomplished BIR Form 1905, valid ID, and proof of address.

Thank you.

Very truly yours, [Signature over printed name] [Contact details]

B. Secretary’s Certificate (Corporation)

CERTIFICATION

I, [Name], Corporate Secretary of [Company], certify that at a meeting of the Board of Directors on [date], the Board approved the change of principal office address to [new address] and authorized [Officer/Representative] to sign and submit BIR Form 1905 and all documents necessary to transfer the company’s registration from RDO [old] to RDO [new].

IN WITNESS WHEREOF, I have hereunto set my hand this [date].

[Signature / Printed Name] Corporate Secretary

C. SPA (Individual)

I, [Taxpayer], TIN [], appoint [Representative], with ID [], to file and process my BIR Form 1905 for transfer of RDO from [old RDO] to [new RDO], and to receive documents on my behalf.

[Signature / Date]

14) Frequently asked questions

Q1: Do I have to physically visit the RDO? Practice varies. Some RDOs accept filings through counters, liaison windows, or—where enabled—online channels for limited updates. A personal or authorized appearance remains common.

Q2: Will my pending filings be affected? File returns on time using the RDO currently reflected in your e-profile. After the transfer is completed, ensure the RDO code and address are updated before your next filing.

Q3: Must I print new receipts/invoices after a move? If your printed address changes or a new RDO appears on the COR, you typically need new receipts/invoices reflecting the correct address. Coordinate the Authority to Print (or its current online equivalent) with the new RDO.

Q4: What if I never updated and I’m audited? An outdated registration can complicate audits and correspondence and may support penalties for failure to update or for filing in the wrong venue. Promptly regularize your registration.

Q5: Can my employer move my record for me? Employers often assist employees, but the taxpayer remains responsible. You may be asked to sign the 1905 and provide ID.

15) Key takeaways

Your RDO determines where you transact most BIR registration-related business.
Use BIR Form 1905 to transfer your record after an address/employer/business change.
File at the new or old RDO, bring ID, address proof, and (for entities) corporate authorization.
After transfer, synchronize everything: COR, books, receipts, and eBIRForms/eFPS profile.
Timely updates reduce the risk of penalties, misrouted notices, and compliance friction.

If you want, I can draft a filled-out Form 1905 example tailored to your situation (individual or corporate) and a short action plan you can print and take to the RDO.