RDOs per revenue region
Number of district offices in each revenue region
| Item | Offices |
|---|---|
| RR 1 Calasiao | 6 |
| RR 2 Cordillera Administrative Region | 6 |
| RR 3 Tuguegarao City | 4 |
| RR 4 City of San Fernando, Pampanga | 11 |
| RR 5 Caloocan City | 5 |
| RR 7A Quezon City | 4 |
| RR 6 Manila | 7 |
| RR 9A CaBaMiRo | 7 |
| RR 7B East NCR | 5 |
| RR 8B South NCR | 5 |
| RR 8A Makati City | 4 |
| RR 9B LaQueMar | 6 |
| RR 10 Legazpi City | 7 |
| RR 11 Iloilo City | 5 |
| RR 12 Bacolod City | 4 |
| RR 13 Cebu City | 5 |
| RR 14 Tacloban City | 6 |
| RR 15 Zamboanga City | 7 |
| RR 16 Cagayan de Oro City | 6 |
| RR 17 Butuan City | 4 |
| RR 18 South Central Mindanao | 5 |
| RR 19 Davao City | 5 |
| LTS Large Taxpayers Service | 6 |
Metro Manila RDO codes
Metro Manila has the densest network: six revenue regions share the capital's district offices. These are the codes people search for most.
| Revenue region | RDO codes and offices |
|---|---|
| RR 5 Caloocan City | 024 Valenzuela City; 025A West Bulacan; 025B East Bulacan; 026 Malabon City and Navotas City; 027 Caloocan City |
| RR 6 Manila | 029 Tondo-San Nicolas; 030 Binondo; 031 Sta. Cruz; 032 Quiapo-Sampaloc-San Miguel-Sta. Mesa; 033 Intramuros-Ermita-Malate; 034 Paco-Pandacan-Sta. Ana-San Andres; 036 Puerto Princesa City |
| RR 7A Quezon City | 028 Novaliches; 038 North Quezon City; 039 South Quezon City; 040 Cubao |
| RR 7B East NCR | 041 Mandaluyong City; 042 San Juan City; 043 Pasig City; 045 North Rizal and Marikina City; 046 South Rizal |
| RR 8A Makati City | 047 East Makati City; 048 West Makati City; 049 North Makati City; 050 South Makati City |
| RR 8B South NCR | 044 Taguig City and Pateros; 051 Pasay City; 052 Parañaque City; 053A Las Piñas City; 053B Muntinlupa City |
From the table above. Quezon City, Manila and Makati are each split among several RDOs; confirm yours in ORUS.
How to find your RDO code
- 1
Look at your certificate of registration (Form 2303)
The RDO is printed in the header, e.g. 'Revenue District Office No. 039 – South Quezon City'.
- 2
Log in to ORUS
Your profile at orus.bir.gov.ph shows your TIN and RDO.
- 3
Check an old Form 2316 or 1902
Employees' RDO code appears in Part I of Form 2316 (item 5).
- 4
Search the table above by your city
Then confirm in ORUS: several big cities are split between RDOs.
- 5
Still unsure? Ask the BIR
Your RDO can confirm from your TIN.
Do I need to change my RDO?
1Did your registered address or employer change?
If not, keep your RDO.
Moved within the same RDO
Update the address only
Form 1905 item 7B, 'Transfer within same RDO'; in ORUS or at the RDO.
Moved to another RDO's area
Transfer of registration
Form 1905 item 7B, 'Transfer to another RDO'; in ORUS or at the RDO.
File anywhere, but registration stays with your RDO
| Transaction | Any RDO, bank or online? | Must be your own RDO? |
|---|---|---|
| Filing returns and paying taxes | Yes, since RA 11976 | No |
| Registration updates and transfer | Online in ORUS | Processed by your RDO |
| Audit and assessment | — | Yes, the RDO with jurisdiction (it keeps an ongoing audit after a transfer) |
| eCAR for a property sale | — | The RDO where the property is located |
| eCAR for a donation | — | The RDO of the donor's residence (or where a corporate donor is registered) |
| eCAR for an estate | — | The RDO that issued the estate's TIN; the RDO of the decedent's registered business, if any |
| Replacement paper TIN card | — | Your RDO, in person |
Sources: NIRC Secs. 51, 56 and 236 as amended by RA 11976; RR 4-2024; RMC 56-2024; RMC 75-2026 Q4 (eCAR offices).
What changed in 2025–2026
56 offices appear under a new name in RMC 89-2026 (August 2026) compared with RMC 101-2025 (November 2025). The codes did not change, so returns and records are unaffected; only the office names now follow the province or district rather than a city. RMC 62-2026 (June 2026) uses the same style for Mindanao: RDO 110 "General Santos City and Sarangani" and RDO 111 "South Cotabato", under Revenue Region No. 18 "South Central Mindanao".
| RDO code | Name in RMC 89-2026 | Earlier name |
|---|---|---|
| 002 | Ilocos Sur | Vigan City, Ilocos Sur (RMC 101-2025) |
| 003 | La Union | San Fernando, La Union (RMC 101-2025) |
| 004 | Central Pangasinan | Calasiao, Central Pangasinan (RMC 101-2025) |
| 005 | West Pangasinan | Alaminos City, West Pangasinan (RMC 101-2025) |
| 006 | East Pangasinan | Urdaneta City, East Pangasinan (RMC 101-2025) |
| 007 | Abra | Bangued, Abra (RAO 1-2017; RMC 75-2025) |
| 009 | Benguet | La Trinidad, Benguet (RMC 101-2025) |
| 010 | Mountain Province | Bontoc, Mt. Province (RMC 101-2025) |
| 012 | Ifugao | Lagawe, Ifugao (RMC 101-2025) |
| 017A | South Tarlac | Tarlac City, Tarlac (RMC 101-2025) |
| 017B | North Tarlac | Paniqui, Tarlac (RMC 101-2025) |
| 018 | Zambales | Olongapo City, Zambales (RMC 101-2025) |
| 020 | Bataan | Balanga City, Bataan (RMC 101-2025) |
| 021A | North Pampanga | Angeles City, North Pampanga (RMC 101-2025) |
| 021B | South Pampanga | City of San Fernando, South Pampanga (RMC 101-2025) |
| 021C | Clark Freeport and Special Economic Zone (CFEZ) | Clark Freeport Zone |
| 025A | West Bulacan | Plaridel, Bulacan (renamed by RAO 3-2020) |
| 025B | East Bulacan | Sta. Maria, Bulacan (renamed by RAO 3-2020) |
| 026 | Malabon City and Navotas City | Malabon City/Navotas City (RMC 101-2025) |
| 033 | Intramuros-Ermita-Malate | Ermita-Intramuros-Malate (RMC 75-2025; RMC 101-2025) |
| 035 | Odiongan, Romblon | Romblon |
| 037 | Occidental Mindoro | San Jose, Occidental Mindoro (RMC 101-2025) |
| 044 | Taguig City and Pateros | Taguig City-Pateros (RMC 101-2025) |
| 045 | North Rizal and Marikina City | SMART (San Mateo - Marikina - Antipolo - Rodriguez - Teresa) (RMC 75-2025; RMC 101-2025) |
| 046 | South Rizal | Cainta-Taytay (RMC 101-2025) |
| 054A | East Cavite | Trece Martires City, East Cavite (RMC 101-2025) |
| 054B | West Cavite | Kawit, West Cavite (RMC 101-2025); earlier Rosario then Bacoor, Cavite per earlier RAO |
| 057 | Biñan City, West Laguna | San Pedro, Laguna (earlier RAO) |
| 058 | West Batangas | Batangas City, West Batangas (RMC 101-2025) |
| 059 | East Batangas | Lipa City, East Batangas (RMC 101-2025) |
| 063 | Oriental Mindoro | Calapan City, Oriental Mindoro (RMC 101-2025) |
| 064 | Camarines Norte | Talisay, Camarines Norte (unofficial list) |
| 079 | Negros Oriental and Siquijor | Dumaguete City (unofficial list) |
| 084 | Bohol | Tagbilaran City, Bohol (unofficial list) |
| 091 | Zamboanga del Norte | Dipolog City (unofficial list) |
| 092 | Zamboanga del Sur | Pagadian City, Zamboanga del Sur (unofficial list) |
| 093B | Zamboanga Sibugay | Ipil, Zamboanga Sibugay (unofficial list) |
| 094 | Isabela City (Non-BARMM)/Basilan (BARMM) | Isabela, Basilan (unofficial list) |
| 095 | Sulu | Jolo, Sulu (unofficial list) |
| 096 | Tawi-Tawi (BARMM) | Bongao, Tawi-Tawi (unofficial list) |
| 097 | East Misamis Oriental and Camiguin | Gingoog City (unofficial list) |
| 098 | West Misamis Oriental | Cagayan de Oro City (unofficial list) |
| 099 | Bukidnon | Malaybalay City, Bukidnon (unofficial list) |
| 100 | Misamis Occidental | Ozamiz City (unofficial list) |
| 101 | Lanao del Norte | Iligan City (unofficial list) |
| 102 | Lanao del Sur (BARMM) | Marawi City (unofficial list) |
| 103 | Agusan del Norte | Butuan City (unofficial list) |
| 104 | Agusan del Sur | Bayugan City, Agusan del Sur (unofficial list) |
| 105 | Surigao del Norte and Dinagat Islands | Surigao City (unofficial list) |
| 106 | Surigao del Sur | Tandag, Surigao del Sur (unofficial list) |
| 107 | Maguindanao del Norte and Maguindanao del Sur (BARMM) | Cotabato City (unofficial list) |
| 108 | North Cotabato (Non-BARMM)/Special Geographic Area (BARMM) | Kidapawan, North Cotabato (unofficial list) |
| 109 | Sultan Kudarat | Tacurong, Sultan Kudarat (unofficial list) |
| 112 | Davao del Norte and Davao de Oro | Tagum, Davao del Norte (unofficial list) |
| 114 | Davao Oriental | Mati, Davao Oriental (unofficial list) |
| 115 | Davao del Sur and Davao Occidental | Digos, Davao del Sur (unofficial list) |
Source: names as printed in the two circulars. A name change does not require any action by taxpayers.
Frequently asked questions
+What is an RDO code?
It is the code of the BIR Revenue District Office where a taxpayer is registered: three digits, sometimes with a letter for offices that were split, such as 017A and 017B. It appears on your certificate of registration and in ORUS, and many BIR forms ask for it next to your TIN.
+How do I know my RDO code?
Check the header of your certificate of registration (Form 2303), your ORUS profile, or item 5 of an old Form 2316. You can also search this table by city, then confirm in ORUS, because large cities such as Quezon City, Manila and Cebu are divided among several RDOs.
+Can I file my return at any RDO?
Yes. Under the Ease of Paying Taxes Act (RA 11976) and RR 4-2024, returns may be filed and taxes paid electronically or through any authorized agent bank, any RDO's revenue collection officer, or an authorized tax software provider. The old surcharge for filing in the wrong venue was abolished.
+How do I transfer to another RDO?
Use the 'transfer of registration record' update in ORUS, which corresponds to item 7B of Form 1905 ('Transfer to another RDO'). Enter your new address and upload proof. Businesses follow the Form 1905 page-4 checklist for the old and the new RDO.
+Why does my employer's RDO differ from mine?
Your RDO follows your own registration, usually your residence or where you were first registered, while the employer's RDO follows its business address. Some employees are registered under the employer's RDO when the employer files their Form 1902. Either is fine as long as you have only one TIN.
+What are the Large Taxpayers Service offices?
They are separate BIR offices, listed here with codes 116, 121, 123, 124, 125 and 126, that handle taxpayers the BIR has assigned to the Large Taxpayers Service. RR 8-2024 calls taxpayers with gross sales of ₱1 billion or more 'large' for Ease of Paying Taxes purposes, but assignment to the LTS follows the BIR's own selection, so your COR shows which office you belong to.
+Are these RDO names official?
Yes. Most come from BIR circulars issued in 2025 and 2026; the rest, mainly in Mindanao and parts of the Visayas, come from the office directory in the BIR Citizen's Charter 2026. The 'Name source' column shows which. The charter names those offices by the area they cover (for example 'Zamboanga del Norte' for RDO 091 in Dipolog City), so the area column also gives the office's city.
+Do I go to my own RDO to file a tax return?
No. Since the Ease of Paying Taxes Act you can file and pay electronically or at any authorized agent bank or RDO collection officer. Your own RDO still handles your registration record, audits and certificates, so keep your address current there.
+Can I download the RDO list?
Yes. Use the Download CSV button above the table. The file includes the code, office name, revenue region, area covered and the source of each name. You may reuse it with a link to this page; see the citation box below.
Sources and references
- RMC 89-2026 (10 August 2026) — latest official names for many RDOs and the Large Taxpayers offices (checked November 12, 2026)
- RMC 62-2026 (9 June 2026) — names of RDOs 110 and 111 and Revenue Region 18 (checked November 12, 2026)
- RMC 101-2025 (10 November 2025) — names of RDOs 1–63, 65–70, 85–90 and the LTS offices (BIR scan) (checked November 12, 2026)
- RMC 88-2025 (2 October 2025) — names of RDOs 80–83 and Large Taxpayers Division 123 (Cebu) (checked November 12, 2026)
- BIR Citizen's Charter 2026, 1st edition — directory of revenue regions and district offices (names of RDOs 064, 079, 084, 091–109, 112–115) (checked November 12, 2026)
- BIR ORUS — your registered RDO and TIN (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — file and pay anywhere; transfer of registration (checked November 12, 2026)
- BIR Form 1905 (October 2025) — transfer of registration to another RDO (checked November 12, 2026)
Cite this page
Deepak Middha. "BIR RDO Code List 2026: Every Revenue District Office by Code and Region." Sulat.ph, updated November 12, 2026. https://sulat.ph/tax/data/rdo-code-list
Free to quote with a link. The underlying rates are public BIR data; cite the issuance numbers shown in the table for legal work.
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
Spotted an error or an outdated rule? Send a correction.