Transfer RDO with BIR Form 1905
Your TIN is registered with one Revenue District Office (RDO). When your registered address changes, BIR Form 1905 is the form that moves the registration to the RDO for your new address. This page is for an employee or a person with no business who has moved. At the end you will know what to fill in, how many copies to bring, and the online options BIR lists.
PhilForms fills the form. It does not send it to BIR: you or your employer submit it. PhilForms is not affiliated with BIR or any government agency. For a business registration, a closure or a tax question, ask your RDO or a CPA.
When you file it, and when you do not
BIR Form 1905 is titled "Application for Registration Information Update/Correction/Cancellation". It covers many changes: a lost or damaged COR or TIN card, a change of registered name, a change of civil status, closing a business, and a change of registered address, either within the same RDO or to another RDO (BIR Form 1905, October 2025).
- You moved to another city and want your records near you: use Item 7B, "Transfer to another RDO". - You moved within the same RDO's area: the same item has a "Transfer within same RDO" box. - You never had a TIN: this is the wrong form. See BIR Form 1902. - You only want a new TIN card: that is a different line on the same form (Item 5D). The form lists a photo, a government ID and personal appearance for a TIN card, and says the first paper card is free and a replacement for a lost or damaged card is P100 (BIR Form 1905).
Which RDO is the "new" RDO
The form asks for the old RDO code and the new RDO code next to the address you are moving to. I could not find a BIR page that sets, in words, which RDO an employee falls under, so do not guess: ask the RDO nearest your new registered address, or look at your latest BIR certificate or TIN card for your old RDO code.
What to bring
The documentary requirements printed on the form for "Transfer of registration of individuals not engaged in business (E.O. 98/ONETT/employee)" list one item: BIR Form 1905, 2 originals (BIR Form 1905). That is for an individual with no business. A business registration has a longer list (3 originals of the form, inventory of unused invoices, and more), and that is outside this page.
If someone files for you, the same form lists these extra documents for an individual: a Special Power of Attorney naming the specific transaction, and a government ID of both the taxpayer and the representative, each with an original specimen signature. A plain authorization letter is not what BIR names. See Authorization letter: how to write one.
Online and email options
- TRRA Portal. BIR's Taxpayer Registration-Related Application portal is "an alternative option" to submit registration applications electronically; you email scanned copies of the required documents to the concerned RDO. Its list includes "Transfer of Registration of Employees and Other Non-Business Taxpayers". Files must be scanned PDFs, 4 MB or less each (BIR TRRA Portal). - ORUS. BIR's Online Registration and Update System is the portal BIR points employers to for hired employees without a TIN (BIR Citizen's Charter, RDO external service). I could not open a BIR page saying that an individual can transfer RDO through ORUS, so ask your RDO before you rely on it.
Step by step
Open BIR Form 1905.
1. Part I. Your TIN, your current RDO code, a contact number, and your registered name (last, first, middle). 2. Part II. Tick what you are updating. For a move, go to Item 7, "Correction/Change/Update of Registration Information", part B, "Change in registered address". 3. Item 7B. Tick "Transfer to another RDO" (or same RDO), write the old RDO under From and the new RDO under To, then write the new address in full. 4. Sign and date. Leave BIR's receiving stamp box empty.
Mistakes that send it back
- Ticking "Change of Registered Name" when only your address changed. - A wrong or missing old RDO code. - Going through a representative without an SPA and IDs. - Taking a new job and assuming the transfer happens on its own: the form is yours to file.
Questions
Do I need to transfer my RDO every time I change jobs?
Form 1905 does not tie the transfer to a change of employer. It is for a change in your registered information, such as your address. If you are unsure whether your new employer's address changes anything for you, ask your RDO.
Is there a fee?
The form lists no fee for the transfer of an individual who is not engaged in business. It lists P100 only for replacing a lost or damaged TIN card (BIR Form 1905).
Can my employer do it for me?
BIR's rule for a representative is on the form: an SPA and IDs of both of you. Ask your RDO whether it accepts your HR's authorization.
Does PhilForms submit Form 1905 to BIR?
No. PhilForms fills the form. You or your employer submit it to your RDO or through BIR's portal.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.