BIR Archives - Page 2 of 5

Employees rarely stay in one job. They either jump to another company that offers better opportunities or leave the rat race altogether to start a business. Whatever the case, this type of change always entails the need to transfer RDO (Revenue District Office)--from your employer's RDO to your new one. You can update your RDO by filing the BIR Form 1905, the same tax form used to update your other registration information like civil status and registered business/trade name as well as to apply for the closure of a business. There are many things you can accomplish with BIR Form 1905 but for the sake of brevity, we'll only focus on the purposes I've just mentioned. If you're filing this tax form for other reasons not discussed here, simply visit the BIR website or inquire at the nearest BIR office. Disclaimer: This article is for general information only and is not substitute for professional advice. Download the latest version of BIR Form 1905 here (PDF format) What is the use of BIR Form 1905? The BIR Form 1905 is the form that taxpayers use to request the BIR to update, correct, or change their registration information, including any of the following: Registered address (transfer within the same RDO or to another RDO)Registered name/trade nameCivil status (from single to married or vice versa)Accounting period (applies to corporate taxpayers only)Registered activity/line of businessFacility type/detailsIncentive details/registrationTax type detailsContact information type (landline number/mobile number/fax number/email address)Contact person/Authorized representativeName of stockholders/members/partners This BIR tax form is also filed each time taxpayers need to replace or cancel any of the following documents: Certificate of Registration (BIR Form 2303)Authority to Print (ATP) Receipts/InvoicesTax Clearance Certificate of Liabilities (TCL1)Tax Clearance Certificate for Transfer of Property/ies (TCL2)/ Certificate Authorizing Registration (CAR)TIN card Related: How to Replace Lost/Damaged TIN Card Lastly, the BIR Form 1905 is a requirement for applications for the closure of business, update of the book of accounts, and the 8% income tax rate option. How to Transfer Your RDO Using BIR Form 1905. There are different instances when you'll be required to transfer from an old RDO to a new RDO. The four sections below provide specific instructions on how to complete this process depending on what taxpayer category you belong to and the purpose of the RDO transfer. For this transaction, you need to know first your old and new RDO codes. If you don't have them yet, this guide will teach you different ways to know under which RDO code you're currently registered with and to which RDO code you should transfer. 1. BIR Form 1905 filing for RDO transfer of one-time taxpayers/persons registered under EO 98/employees registering a new business. Who should file for RDO transfer: One-time taxpayers and persons registered under EO 98 who will register their new business or as a professionalEmployees who will register as a business taxpayer or professional in another RDO Where to file for RDO transfer request: Old RDO where the applicant is currently registered Where to transfer TIN registration: RDO having jurisdiction over the new business address (or home address for those without a fixed business location) Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905Two copies of accomplished BIR Form 1901Photocopy of DTI Certificate of Registration of Business Name, if applicablePhotocopy of Mayor’s Permit (or duly received application form for Mayor’s Permit if it's still being processed)Photocopy of Contract of Lease for the new business location, if applicableFor professionals: Professional Tax Receipt/Occupational Tax ReceiptFor applicants filing via email or fax: Valid government-issued ID Steps to filing BIR Form 1905 for transfer of RDO: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the RDO Code field, write down the RDO code where you're currently registered.Under the Registered Name field, write down your surname, first name, and middle name if you're registering as a self-employed taxpayer. If you're registering as a corporate taxpayer, indicate your registered business name. b.Proceed to Part II (Reason/Details of Registration Information Update/Correction). Mark an "X" on the box that says "Correction/Change/Update of Registration of Information." c. Mark the Change in Registered Address box in Number 7B. d. Mark the Transfer to another RDO box. e. Under "From (Old RDO)", write down the RDO code where you're currently registered. f. Under "To (New RDO)", write down the RDO code having jurisdiction over your new business address. If your business is mobile or transient, indicate the RDO code having jurisdiction over your home address. g. Provide the complete address of your new business location. h. Skip to Number 12 (Declaration). Write your full name and sign above it. Step 2: Submit all the requirements personally, through email, or through fax. Upon receiving your documents, the old RDO will immediately process the transfer of your BIR registration records to the new RDO. 2. BIR Form 1905 filing for RDO transfer of employees with a new employer. Who should file for RDO transfer: Employees moving to a new employer or from head office to branch office or vice versa of the same employer Where to file for RDO transfer: Old RDO where the employee is currently registered Where to transfer TIN registration: RDO having jurisdiction over the employee's place of residence (not the employer's RDO, per Revenue Memorandum Order No. 37-20191) Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905Valid company ID, certificate of employment, or any proof of current employmentFor applicants filing via email or fax: Valid government-issued ID Steps to filing BIR Form 1905 for transfer of RDO: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the RDO Code field, write down the RDO code where you're currently registered.Under the Registered Name field, write down your surname, first name, and middle name. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). Mark an "X" on the box that says "Correction/Change/Update of Registration of Information." c. Mark the Change in Registered Address box in Number 7B. d. Mark the Transfer to another RDO box. e. Under "From (Old RDO)", write down the RDO code where you're currently registered. f. Under "To (New RDO)", write down the RDO code having jurisdiction over your home address. g. Provide your complete home address. h. Skip to Number 12 (Declaration). Indicate your name and title/position and then affix your signature. Step 2: Submit all the requirements personally. If the old RDO is too far from your current location, you can either fax or email your documents. Within 24 hours of receiving the complete requirements, the old RDO will process the transfer of your BIR registration records to the new RDO. 3. BIR Form 1905 filing for RDO transfer of employers transferring to a new RDO. Who should file for RDO transfer: Employers moving to a new business address under a different RDO Where to file for RDO transfer: Old RDO where the employer is currently registered Where to transfer TIN registration: RDO having jurisdiction over the employer's new business location Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905 per active employee (currently employed with the company)Two copies of BIR Form 1905 accomplished by the employerList of employees to be transferred to the new RDO Steps to filing BIR Form 1905 for transfer of RDO: Step 1: Require all your existing employees (except those whose home address is under the same old RDO where the employer is currently registered) to accomplish the BIR Form 1905, with the following instructions: a. Provide all the required details under Part I (Taxpayer Information). Under the RDO Code field, write down the RDO code where the employer is currently registered.Under the Registered Name field, write down the employee's surname, first name, and middle name. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). Mark an "X" on the box that says "Correction/Change/Update of Registration of Information." c. Mark the Change in Registered Address box in Number 7B. d. Mark the Transfer to another RDO box. e. Under "From (Old RDO)", write down the RDO code where the employer is currently registered. f. Under "To (New RDO)", write down the RDO code having jurisdiction over the employer's new business address. g. Provide the employer's new office address. h. Skip to Number 12 (Declaration). It should have the employee's printed name, signature, and title/position. Step 2: The employer or his/her authorized representative (e.g., HR officer, admin officer, etc.) should also fill out the BIR Form 1905. Step 3: Handle the mass transfer of your employees’ registration records by submitting all the requirements to your old RDO. 4. BIR Form 1905 filing for RDO transfer of corporate and self-employed taxpayers. Who should file for RDO transfer: Self-employed taxpayers and corporate taxpayers with a new business address Where to file for RDO transfer: Old RDO where the taxpayer's business is currently registered Where to transfer TIN registration: RDO having jurisdiction over the new business location (or home address for those without a fixed business location) Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905Photocopy of Amended SEC/DTI Certificate bearing the taxpayer’s new business addressPhotocopy of Mayor’s Permit (or duly received application form for Mayor’s Permit if it's still being processed)Photocopy of Contract of Lease for the new business location, if applicableBoard Resolution approving the transfer of business address, if applicableFor professionals: Professional Tax Receipt/Occupational Tax Receipt Steps to filing BIR Form 1905 for transfer of RDO: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the RDO Code field, write down the RDO code where your business is currently registered.Under the Registered Name field, write down your surname, first name, and middle name if you're a self-employed taxpayer. If you're a corporate taxpayer, indicate your registered business name. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). Mark an "X" on the box that says "Correction/Change/Update of Registration of Information." c. Mark the Change in Registered Address box in Number 7B. d. Mark the Transfer to another RDO box. e. Under "From (Old RDO)", write down the RDO code where you're currently registered. f. Under "To (New RDO)", write down the RDO code having jurisdiction over your new business address. If your business is mobile or transient, indicate the RDO code having jurisdiction over your home address. g. Provide the complete address of your new business location. h. Skip to Number 12 (Declaration). Write your full name and sign above it. Step 2: Submit all the requirements personally to the old RDO. You'll be issued the receiving copy of the BIR Form 1905. Step 3: Go to your new RDO and submit the receiving copy. Processing of request for RDO transfer takes five to 10 working days from the date of complete submission of requirements. It takes time because the old and new RDOs will have to conduct their respective ocular inspection of the old and new business locations. They need to determine first if the business address is accurate, existent, and occupied by the taxpayer before approving the RDO transfer. How to Change Your Civil Status and Your Name (from Maiden to Married Name and Vice Versa) Using BIR Form 1905. Who should file for a change of civil status with the BIR: Married women who wish to use their married name in their BIR registration recordsWomen granted annulment who wish to revert to their maiden name Where to file for civil status change: RDO where the taxpayer is currently registered Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905Marriage certificate or Court Order (declaration of nullity of marriage)For business taxpayers: Letter of request for temporary use of old receipts/invoicesAccomplished BIR Form 0605 (for payment of TIN card replacement fee)Original and photocopy of old TIN card (for the replacement to a new card bearing the married name) Steps to filing BIR Form 1905 for change of civil status: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the Registered Name field, write down your full maiden name (surname, first name, and middle name) as registered with the BIR. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). c. Under Number 5 (Replacement/Cancellation of Forms), mark the Taxpayer Identification Number (TIN) Card box with an "X". d. Under Number 6 (Other Updates), mark the Change of Civil Status box. e. Skip to Number 9 (Change of Civil Status). Mark the appropriate box whether you're changing your civil status from single to married or married to single. f. Fill out the required fields under Number 9 with your maiden name, married name, and your spouse's name and employment information. You'll also need to provide your spouse's TIN and his employer's TIN. g. Proceed to Number 12 (Declaration), write your name, and sign over it. Step 2: Submit all the requirements to the COR Update window in your RDO. Inform the BIR officer that you're also applying for a TIN card replacement (so that your card will reflect your new married name). Step 3: Proceed to the Payment window to submit your accomplished BIR Form 0605 for verification. Step 4: Pay the Php 100 TIN card processing fee at your RDO's authorized agent bank. Step 5: Go back to the RDO and submit your payment receipt, machine-validated BIR Form 0605, and original and photocopy of your old TIN card to the COR Update window. Step 6: Wait for the BIR officer to issue your receiving copy of the BIR Form 1905. The officer may either issue your new TIN card after a few minutes or issue a TIN Card Claim Slip if your card will be released on a different date. How to Change Your Registered Name/Trade Name Using BIR Form 1905. Who should file for a change of registered name with the BIR: Self-employed and corporate taxpayers with a new registered business name or trade nameTaxpayers who want to file for correction of their misspelled/incorrect name (first name, middle name, surname, or the entire name) Where to file for a change of registered name: RDO where the taxpayer is registered Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905SEC Registration/DTI Certificate bearing the new business/trade nameOriginal Certificate of Registration (BIR Form 2303) Steps to filing BIR Form 1905 for change of registered name: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the Registered Name field, write down your current name/business name/trade name as registered with the BIR. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). Mark an "X" on the box that says "Correction/Change/Update of Registration of Information." c. Mark the Change in Registered Name/Trade Name box in Number 7A. d. Mark the appropriate box, whether you're changing your Registered Name or Trade/Business Name. e. Fill out the required fields with your old and new registered names or trade/business names. f. Proceed to Number 12 (Declaration), write your name, and sign over it. Step 2: Submit all the requirements to the RDO. Step 3: Wait for the BIR officer to issue your receiving copy of the BIR Form 1905. How to Apply for Closure of Business Using BIR Form 1905. Who should file for business closure with the BIR: Taxpayers who will change their status from self-employed to employeeCorporate taxpayers who have stopped their business operations permanently or whose business has dissolved due to a merger or consolidationHeirs who will request for cancellation of the deceased taxpayer's TIN Where to file for business closure: RDO where the taxpayer is currently registered Requirements for filing BIR Form 1905: Two copies of accomplished BIR Form 1905Notice of closure or cessation of businessList of ending inventory of goods, supplies, including capital goodsInventory of unused sales invoices/official receiptsUnused sales invoices/official receipts, vouchers, debit/credit memos, delivery receipts, purchase orders, and all other unused accounting forms (should be physically submitted to the RDO where the head office is registered or where the Authority to Print was obtained)All business notices and permitsOriginal Certificate of Registration (BIR Form 2303)Death certificate, in case of death of the taxpayerEstate tax return of the deceased taxpayer, if applicable Related: How to Close a Business in the Philippines: An Ultimate Guide Steps to filing BIR Form 1905 for the closure of business: Step 1: Download and fill out the BIR Form 1905. a. Provide all the required details under Part I (Taxpayer Information). Under the Registered Name field, write down your business name as registered with the BIR. b. Proceed to Part II (Reason/Details of Registration Information Update/Correction). Under Number 6 (Other Updates), mark the Closure of Business box. c. Skip to Number 8 (Closure of Business/Cancellation of Registration). Under 8A, mark the Cancellation of TIN box with an "X" if you're closing your business under any of these circumstances: death/failure to start a business (for corporate taxpayers)/permanent closure of a branch/dissolution of corporation or partnership/merger or consolidation. Mark the appropriate box that indicates the reason for your business closure. Then indicate the effective date of cancellation.Under 8B, mark the De-Register/Cessation of Registration box if you're a self-employed taxpayer whose business is closing permanently. Mark the Permanent Closure of Business of an Individual box (or the Others box if there's a different reason for the closure). Write down your trade/business name and the effective date of cessation. d. Proceed to Number 12 (Declaration), write your name, and sign over it. Step 2: Submit all the requirements to the RDO. The concerned BIR office will immediately conduct an investigation to determine any tax liability. Within 10 days after the investigation has ended or after the tax liabilities have been settled, the RDO will issue a tax clearance. Go back to the main article: Tax in the Philippines: An Ultimate Guide to Filing and Paying Taxes Frequently Asked Questions. 1. How can I know my current RDO Code? 2. How can I know the RDO Code of the place/BIR office where I will transfer my tax records? 3. How can I contact my RDO? 4. I will be moving to a new employer but still live in the same place. Do I still need to submit BIR Form 1905 even if my residence address and RDO code haven't changed? No. As per Revenue Memorandum Order No. 37-2019, employees who are moving to a new employer must transfer to the RDO with jurisdiction over their place of residence. But since your tax records are already in the same RDO as your place of residence, and therefore don't need transferring, you no longer have to submit BIR Form 1905. 5. If a company changes office location and RDO, should all its employees subsequently apply for transfer of RDO? If so, who should file for the RDO transfer--the employer or the employees? Yes, employees with the same RDO as their employer, except those employees whose residence address and employer’s old business address are both under the jurisdiction of the same old RDO of the transferring employer, must transfer their records to the new RDO. The eligible employees must fill out their personal BIR Form 1905, but their employer shall be the one to facilitate the mass transfer2. For example, employee A lives in Taguig which is under RDO 44 while employee B lives in North Makati which is under RDO 49. Their employer is currently under RDO 44. If the employer decides to transfer to RDO 51, employee A is exempt from filling out the BIR Form 1905, while employee B must fill out the form with RDO 49 as the transferee RDO. 6. Can I file for two or more requests (e.g., RDO transfer and change in civil status) at the same time? Yes, you can do that so you can save time and effort. 7. Our business office address has moved to a different floor level within the same building and under the same RDO. What is the process and requirements of updating business address in this type of situation? Complete the requirements below and submit them to the RDO where your business is located: 2 original copies of the completed BIR Form No. 1905;2 photocopies of the Certificate of Registration (present the original copy at the counter); 2 photocopies of the Mayor’s Permit/DTI Certificate or SEC Certificate (whichever is applicable) bearing the new business address;2 photocopies of the paid annual registration fee (BIR Form No. 0605);Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable;If transacting through a representative: Photocopy of any valid government ID of the representative, Special Power of Attorney (if the taxpayer is an individual), and Board Resolution or Secretary Certificate (if the taxpayer is a corporation) Please note that the BIR officer may reserve the right to request additional documents and that the change in address will trigger a tax audit from the assessment division3. 8. Should I file for an RDO transfer before I move to the new company or after I officially start working for the new company? The requirement for RDO transfer is not exhaustive, i.e. employees can provide any proof of employment like their contract of employment or a letter stating the same. Also, upon calling several RDOs, we found that some offices only require the filled-out BIR Form 1905. Hence, it doesn't matter when you file for RDO transfer although it is advisable to contact your current RDO and the RDO where your residence is located before collating the requirements. 9. I've been hired by a new employer so I will be filing for an RDO transfer. However, one of the requirements is a valid company ID. Should I bring my company ID from my new company or from my former company? Kindly use your current company ID. If not yet available, you can provide a copy of the employment contract. See the above answer. 10. Who is exempted from filing BIR Form 1905 upon transferring to a new employer? Employees who are already under the RDO of his/her residence. As per Revenue Memorandum Order No. 37-2019, employees who are moving to new employers should transfer to the RDO with jurisdiction over their place of residence. So if your tax records are already in the same RDO as your place of residence, you're exempted from filing the BIR Form 1905. 11. What happens if I don't update my RDO? Will my current employer be able to remit my withholding tax even if my RDO has not been updated/transferred? Employers are mandated to request proof of transfer e.g. BIR Form 1905, if applicable, before the employee’s start date. With regard to the withholding taxes, your employer will still remit your taxes to the RDO where you are currently registered. However, please note that out-of-district payments of taxes are still considered as “non-payment” in the event of a tax audit, although the risk of getting audited as an employee is extremely low. 12. I first registered with BIR under EO 98 (unemployed). I now want to change my taxpayer category to a local employee. Should I use BIR Form 1905 to do it? This is correct. Since you already have a TIN, use the BIR Form 1905 to transfer your registered RDO to the RDO where your home address is located. Kindly follow the instructions posted here. If the RDO is already the same, then you do not have to apply for anything. 13. I currently live/work abroad and I want to change/update my taxpayer information. Can I just ask a representative in the Philippines to file the request on my behalf? Or is it possible to file a request online via email? Change in taxpayer information requires submission of hard copies to the RDO where you are registered. We have yet to experience the submission of requests via email. Please note that transactions through a representative require submission of a Special Power of Attorney (if the taxpayer is an individual) or Secretary Certificate (if the taxpayer is a Corporation), authorizing the representative to act on the behalf of the taxpayer. References.