If you've moved houses, transferred your business to a new city, or simply started renting an office in a different area, your BIR records need to catch up — because every taxpayer in the Philippines is assigned to a specific Revenue District Office (RDO) based on their registered address. Forgetting to update this can mean your tax forms, notices, and even your ability to file certain returns get stuck in limbo. This guide walks you through, step by step, how to actually transfer your RDO using BIR Form 1905, whether you're doing it in person or through BIR's online ORUS system.
This guide covers Step 1: Understand What an RDO Is and Why It Matters and Step 2: Know When You Need to File an RDO Transfer, with the full details below.
- Your Revenue District Office (RDO) is tied to your registered address — moving without updating it can cause tax filing and compliance issues
- BIR Form 1905 is the form used to transfer your RDO assignment, whether you're an individual, freelancer, or registered business
- You generally file the transfer request at your OLD RDO, not your new one — they process and forward your records
- You can now also do this online through the BIR's ORUS (Online Registration and Update System) portal
- Businesses need extra documents like an Affidavit of Transfer, proof of new address, and a Tax Clearance showing no outstanding liabilities
Step 1: Understand What an RDO Is and Why It Matters
A Revenue District Office (RDO) is the specific local BIR office assigned to handle your tax records based on your registered home or business address. Your RDO code is tied to your Taxpayer Identification Number (TIN) and determines where your tax returns, registration updates, and compliance matters are processed. If you move to a different city or region without updating your RDO, you may run into issues like being unable to properly file certain returns, receiving notices at your old address, or facing delays when applying for tax clearances later.
Step 2: Know When You Need to File an RDO Transfer
You need to transfer your RDO whenever your registered address changes — this applies to individuals who relocate to a different city or province, freelancers/self-employed professionals who move their primary place of business, and registered businesses or corporations that relocate their principal office. For corporations and partnerships, this often needs to be accompanied by a SEC-approved amendment reflecting the new address.
Step 3: Gather the Right Documents
For most individual taxpayers and freelancers, you'll need:
- Accomplished BIR Form 1905 (use the current version from the official BIR website — an outdated form layout can get your application bounced)
- Your original Certificate of Registration (BIR Form 2303)
- Proof of your new address (lease contract, utility bill, or similar document)
- Valid government-issued ID
If you're transferring a registered business or corporation's RDO, additionally prepare:
- SEC Amendment showing the approved change of registered address (for corporations/partnerships)
- An Affidavit of Transfer explaining the reason for the move
- A Tax Clearance confirming you have no outstanding tax liabilities at your current RDO
Step 4: File at Your OLD RDO, Not Your New One
This surprises a lot of first-time filers: you submit your RDO transfer request at the RDO where your records currently exist (your old RDO), not the one you're moving to. Your old RDO processes the request and forwards your complete taxpayer record and folder to your new RDO. Prepare two original copies of Form 1905 and your supporting documents — one stays with your old RDO, and one accompanies your file to the new RDO.
Step 5: Or File Online Through ORUS
Instead of a physical visit, you can now process an RDO transfer through the BIR's Online Registration and Update System (ORUS) at orus.bir.gov.ph. Log in or register for an ORUS account, click "Update Information," select the RDO transfer transaction, and upload scanned copies of your required documents (Form 1905, proof of new address, and other supporting papers depending on your taxpayer type). This saves you a trip to the BIR office, though processing may still take time as BIR staff verify and approve the request internally.
Step 6: Wait for Confirmation and Get Your Updated Certificate
Processing times vary depending on the RDO's workload and whether your documents are complete — some transfers are processed within a few days, while others (especially for businesses with more complex requirements) can take a few weeks. Once approved, you'll receive confirmation of your new RDO code, and you should request or verify an updated Certificate of Registration (Form 2303) reflecting your new RDO and address.
Step 7: Update Your Records Everywhere Else Too
After your RDO transfer is confirmed, make sure your new RDO code is reflected in any online filing accounts (eBIRForms, eFPS), inform your employer or clients if your TIN/RDO details are used for withholding tax purposes, and keep your updated Certificate of Registration on hand, since some transactions (like opening a business bank account or applying for permits) may ask to see it.
Frequently Asked Questions
Your tax records remain tied to your old RDO, which can cause complications like being unable to properly process certain transactions at your new location, tax notices going to your old address, and potential delays when you eventually need documents like a tax clearance. It's best to update your RDO as soon as practical after a permanent move, not years later.
Processing time varies by RDO workload and completeness of your documents — simple individual transfers with complete requirements can sometimes be processed within about a week, while business transfers requiring additional verification (like Tax Clearance and SEC documents) can take a few weeks. Always keep your filed copy and any reference or tracking number provided so you can follow up if it takes longer than expected.
For individual taxpayers, outstanding minor issues generally don't block a straightforward address-based RDO transfer, but for businesses specifically, a Tax Clearance confirming no outstanding liabilities is typically a required document, meaning unresolved tax obligations can delay or block the transfer until settled.
Freelancers and self-employed professionals generally follow a simpler version of the process compared to registered corporations — you'll still use BIR Form 1905 and file at your old RDO (or through ORUS), but you typically won't need the SEC Amendment or the more extensive business-specific documents required of corporations and partnerships.
The RDO transfer transaction itself using Form 1905 generally does not carry a specific transfer fee, though you should always confirm with your specific RDO or through ORUS since incidental costs (like documentary stamp tax on certain related registration updates) can sometimes apply depending on your exact transaction type.
No, using an outdated form layout is one of the most common reasons applications get bounced back for re-filing. Always download the current version directly from the official BIR website before filing, since form revisions do happen periodically and older layouts may be rejected at intake.
Conclusion
Transferring your BIR RDO is a routine administrative update, but skipping it after a move can quietly cause bigger headaches down the road — from delayed filings to confusion during future tax clearances. Whether you file the classic way at your old RDO with two original copies of Form 1905, or go through the newer ORUS online system, the key is doing it promptly after your address actually changes, with complete and current documents in hand.
