What BIR Form 1905 covers
| Update | Item on the form | Online in ORUS? | Cost |
|---|---|---|---|
| Transfer to another RDO (new address) | 7B | Yes | Free |
| Change of address within the same RDO | 7B | Yes | Free |
| Change of civil status and surname | 9, 9A–9C | Yes | Free |
| New or additional line of business | 7D | Yes | Free |
| New trade or business name | 7A | Yes | Free |
| Add, cancel or suspend a tax type | 7G | Yes (new tax or form types) | Free |
| Elect the 8% income tax rate | 6 | Yes | Free |
| Contact details and email | 7H | Yes | Free |
| Register or update books of accounts | 10 | Yes, mandatory for bound loose-leaf and computerized books | Free |
| Replace a lost or damaged TIN card | 5D | No: personal appearance | ₱100 |
| Replace a lost certificate of registration | 5A | At the RDO | ₱30 documentary stamp |
| Cancel a TIN (death, duplicate TIN) | 8A | Application can be filed in ORUS or at the RDO | Free |
| Close a business | 8B | Apply in ORUS, by email or at the RDO; surrender unused invoices and original permits at the RDO | ₱30 DST on the tax clearance |
Sources: BIR Form 1905 (October 2025) items and page-4 requirements; free online updates in the BIR Checklist of Documentary Requirements, July 2025; books in RMC 4-2026; closure in RMC 47-2026; TIN cancellation and closure in ORUS per RMC 121-2023.
What a Form 1905 update costs
| Item | Fee in pesos |
|---|---|
| RDO transfer, address, civil status | ₱0 |
| 8% option, line of business, tax types | ₱0 |
| Lost certificate of registration | ₱30 |
| Business closure (DST on clearance) | ₱30 |
| Replacement paper TIN card | ₱100 |
How to transfer your RDO
Most people transfer because they moved or changed jobs. The route depends on whether you run a business.
Transfer of RDO: which route?
1Why are you transferring?
Your registered address changed, or your employer is in another RDO.
Employee, EO 98 or one-time taxpayer
ORUS: transfer of registration record
Enter the new address and upload proof; free.
Record moves to the new RDO
Business (head office or branch)
Form 1905 transfer of business registration
Page 4 lists documents for the old RDO and for the new RDO.
Old RDO: unused-invoice inventory
Plus a notarized Transfer Commitment Form if you have open cases; the new RDO re-stamps invoices you may keep using.
New certificate of registration
| Step | What to do | Where | Time |
|---|---|---|---|
| 1 | Log in to ORUS and open Update > Transfer of registration record | ORUS | 5 minutes |
| 2 | Enter the new address (item 7B fields) and upload proof of it | ORUS | 10 minutes |
| 3 | Submit and watch for RDO emails | Depends on the RDO | |
| 4 | Check the new RDO code in your ORUS profile; download the updated certificate if you are in business | ORUS | On approval |
Employees whose employer is in another RDO are commonly transferred this way; ask HR whether it files the update for you.
Form 1905 requirements by update
| Update | Documents | Notes | Where to get them |
|---|---|---|---|
| Replacement TIN card | Form 1905, 1×1 photo, government ID, affidavit of loss if lost | Personal appearance mandatory | Your RDO; affidavit from a notary |
| Change of civil status | Marriage contract, or the court order declaring the marriage void | Updates surname (items 9A–9B) and spouse details (9C) | PSA; the court |
| Replacement certificate of registration | Form 1905 (2 originals), affidavit of loss | ₱30 loose documentary stamp | Your RDO |
| Transfer of business to another RDO | Old RDO: Form 1905 (3 originals), inventory of unused invoices, Transfer Commitment Form if you have open cases. New RDO: Form 1905, mayor's permit (or its application) or amended SEC articles, invoices for re-stamping | Separate lists for the old and the new RDO | Old RDO, then new RDO |
| Cancellation of TIN due to death | Death certificate | The estate gets its own TIN (Form 1904); the BIR cancels the decedent's TIN only after the estate's taxes are settled (RMC 75-2026) | PSA |
| Closure of business | Form 1905 (2 originals); ending inventory of goods and supplies (VAT-registered); unused invoices and other accounting forms with their inventory; original COR, ATP and other BIR permits | File final or short-period returns up to the closure date; tax clearance carries a ₱30 DST | Your RDO (online filing allowed; invoices and originals surrendered in person) |
Page 4 of BIR Form 1905 (October 2025) lists the full checklist for each heading; closure documents per RMC 47-2026. Draft the affidavit of loss free with our affidavit of loss generator.
Box-by-box guide to Form 1905
| Item | Label | What to write | Example | Common mistake |
|---|---|---|---|---|
| 1–4 | TIN, RDO code, contact number, registered name | Your existing TIN and current RDO | 123-456-789-00000, RDO 39 | Writing the new RDO here |
| 5 | Replacement/cancellation of (COR, ATP, TCL, TIN card, others) and reason | Tick the document and the reason | D. TIN card; Lost/Damaged | No reason ticked |
| 6 | Other updates (closure, civil status, books, 8% option) | Tick and go to item 8, 9 or 10 | Avail of 8% income tax rate option | Ticking 8% after the first quarter's deadline |
| 7A | Registered name / trade name | Old and new names | Old: JDC Store; New: JDC Mart | Not registering the DTI name first |
| 7B | Change in registered address | Same RDO or another RDO; old and new RDO; new address | From RDO 39 to RDO 40 | Leaving the new-RDO box blank |
| 7C | Change in accounting period | Non-individuals only | Calendar to fiscal | Individuals ticking it |
| 7D | Line of business | New activity and effectivity date | Online retail, 01/02/2026 | No effectivity date |
| 7E–7F | Facility type; incentive details | Facility code and type; IPA registration details | WH – Warehouse | — |
| 7G | Tax types: cancel, add, suspend | Form type and effectivity date (BIR fills the ATC) | Cancel 2551Q when VAT-registered | Leaving percentage tax open after switching |
| 7H–7J | Contact type; contact person; officers and partners | New details; email is required | new@email.com | Email shared with another taxpayer |
| 8A–8B | Cancellation of TIN; cessation of business | Reason and effectivity date | Multiple/identical TIN | Closing the business but not the tax types |
| 9, 9A–9C | Change of civil status | Old and new names, spouse details | Single to married | Getting a new TIN in the married name |
| 10 | Books of accounts | Type, books, quantity, volume | Manual: journal, ledger | Not registering before first use |
| 11–12 | Other update; declaration | Details and signature | Signature over printed name | Unsigned |
Labels from the official BIR Form 1905, October 2025 (ENCS); the form prints sub-items as letters under each number. Download only from the BIR.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Getting a new TIN instead of updating | Two TINs: criminally punishable | Always update with Form 1905 or in ORUS |
| Moving without updating the address | Notices go to the old address; you may miss an assessment | Update in ORUS as soon as you move |
| Transferring with open returns or cases | The old RDO requires a notarized Transfer Commitment Form, and an RDO already auditing you keeps the audit | File missing returns before you transfer |
| Stopping a business without filing for closure | You stay liable for returns, taxes and penalties until closure is completed (RMC 47-2026) | File Form 1905 for closure with the complete documents |
| Old invoices kept after a business transfer | Invoices show the wrong address and RDO | Inventory and surrender or update them |
| Switching to VAT without cancelling percentage tax | Open 2551Q tax type keeps generating 'open cases' | Cancel it in item 7G with an effectivity date |
Buod sa Tagalog
Ang BIR Form 1905 ang ginagamit para baguhin ang anumang detalye sa iyong BIR registration: paglipat ng RDO, bagong address, pagbabago ng civil status, bagong linya ng negosyo, o pagpili ng 8%. Libre at puwedeng gawin online sa ORUS ang karamihan. Ang pagpapalit ng nawalang papel na TIN card ay ₱100 at kailangan kang personal na pumunta sa RDO. Huwag kumuha ng bagong TIN kapag nagbago ang detalye mo.
Frequently asked questions
+What is BIR Form 1905 used for?
It is the Application for Registration Information Update, Correction or Cancellation. It covers transfers to another RDO, address and name changes, civil status, tax types, books of accounts, the 8% option, replacement of a lost TIN card or certificate of registration, cancellation of a duplicate TIN, and closure of a business.
+Can I transfer my RDO online through ORUS?
Yes. 'Transfer of registration record' is listed as a free online update in the BIR's July 2025 checklist. Log in to ORUS, enter your new address, upload proof, and submit. Businesses transferring a head office or branch follow the page-4 checklist for the old and new RDO.
+Where do I file Form 1905: old RDO or new RDO?
For an online transfer, file in ORUS; the system routes it. For a manual transfer of business registration, page 4 of the form has separate document lists to submit to the old RDO and to the new RDO. Individuals not in business follow the 'transfer of registration of individuals not engaged in business' list.
+My new employer is in a different RDO. Do I need Form 1905?
Your registration may need to move to the RDO of your new employer or your residence. It is a free update that can be done in ORUS, and many employers handle it during onboarding. What you must not do is get a new TIN.
+How do I update my civil status or surname after marriage?
Use the change of civil status update (items 9, 9A–9C): your maiden name, your married name and your spouse's details, with the marriage contract. It is free and available online in ORUS. Your TIN stays the same.
+How do I replace a lost TIN card, and how much is it?
Go to your RDO in person with Form 1905, a 1×1 photo, a government ID and an affidavit of loss. The replacement fee is ₱100; the first card is free. A free Digital TIN ID in ORUS or the eGovPH app is an alternative that needs no visit.
+Is there a penalty for not updating my address?
Section 236 of the Tax Code requires you to update your registration when your details change. The bigger practical risk is that BIR letters and notices go to the address and email on record, so you can miss a deadline to respond. Update in ORUS whenever you move.
+How do I cancel a duplicate TIN?
Use item 8A of Form 1905, 'Multiple/Identical TIN', at your RDO. Bring your IDs and any records showing both TINs. The RDO cancels one and consolidates your records. A penalty may apply for having obtained more than one TIN.
+How do I close my business registration with the BIR?
File Form 1905 (closure) under RMC 47-2026, online through ORUS or the TRRA portal, by email to your RDO, or in person. Attach the ending inventory if VAT-registered, and surrender unused invoices and the original COR and permits at the RDO. File final returns up to the closure date. Micro taxpayers (prior-year sales up to ₱3M or assets up to ₱8M) with no open cases get the tax clearance in 3 working days, without mandatory audit.
Sources and references
- BIR Form 1905 (October 2025 ENCS) — official form, items 1–12 and page-4 requirements and fees (checked November 12, 2026)
- RMC 97-2025 — revised registration forms, October 2025 (checked November 12, 2026)
- BIR Checklist of Documentary Requirements (July 2025) — free online updates in ORUS (checked November 12, 2026)
- RA 11976 amending NIRC Sec. 236 — transfer of registration; auditing RDO keeps an ongoing audit (checked November 12, 2026)
- RMC 4-2026 — books of accounts registered through ORUS (checked November 12, 2026)
- RMC 47-2026 — simplified closure and cancellation of business registration (19 May 2026) (checked November 12, 2026)
- RMC 75-2026 — estate TIN; decedent's TIN cancelled after the estate's taxes are settled (checked November 12, 2026)
- RMC 121-2023 — ORUS functions, including closure and TIN cancellation applications (checked November 12, 2026)
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.
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