Bureau of Internal Revenue (BIR)

BIR Business Closure / Cancellation of Registration

File BIR Form 1905 for closure/cancellation at your registered RDO within the published filing window after retiring the business (DTI Closing a Business guidance cites filing within 10 days). Bring ending inventory, unused invoices/receipts, and original COR/permits when required. Form 1905 lists ₱30 loose DST on the Tax Clearance Certificate issued for closure. Open cases and audits are RDO-specific. This is not tax advice.

Close or cancel BIR business registration using Form 1905 and supporting inventory/permit turn-ins—overview only, not tax advice.

Last verified October 9, 2026

Updated October 9, 2026

Form 1905 October 2025 ENCS closure sections and DTI Closing a Business BIR summary (2026-10-09).

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Online or walk-in
Published processing time
Depends on open cases and RDO verification. Confirm locally.
Published BIR processing fees
₱30 loose DST

What You’ll Need

Use this as a preparation checklist. Items marked “If it applies” are situational.

  • Accomplished BIR Form 1905 for closure/cancellation

    Official source

    Use the current October 2025 ENCS Form 1905 from BIR CDN.

  • Original COR/eCOR and BIR permits for surrender when required

    Official source

    ATP/NIRI/machine permits are commonly listed.

  • Ending inventory and unused invoices with inventory list

    Official source

    Typical for VAT/business taxpayers.

  • SPA or board authority if representative filing

    If it appliesOfficial source

    IDs of taxpayer and representative required.

How To Do It

  1. 1

    Inventory unused invoices and gather COR/permits

    Official source

    Incomplete packages delay acceptance.

  2. 2

    File Form 1905 at the RDO within 10 days of retiring the business

    Official source

    DTI Closing a Business guidance cites a 10-day BIR filing window. Keep stamped received copies.

  3. 3

    Comply with RDO open-case or audit requirements

    Official source

    Case-specific—confirm at RDO.

  4. 4

    Secure clearance/cancellation acknowledgment when issued

    Official source

    Retain all stamped documents.

Fees

Employee and EO 98 TIN paths publish no processing fee in the Citizen’s Charter. Business-registration fees are confirmed in ORUS or at the RDO.

Documentary stamp tax on Tax Clearance Certificate (closure)
Form 1905 October 2025 lists ₱30 loose DST on the Tax Clearance Certificate issued for closure. Confirm any other RDO assessments at filing.
Official source
₱30 loose DST

Important Notes

  • Not tax advice

    Official source

    Closure can trigger audits and multi-agency steps. Ask BIR or a qualified professional.

  • Not full business wind-down

    Official source

    Also cancel DTI BN and LGU permits where applicable.

Where / How To Apply

RDO of registration; electronic BIR registration facilities when available for your transaction.

Open ORUSVisit BIR website

Official Forms

Links go to current official agency sources. Ano Kailangan does not host government PDF copies. Do not assume a downloadable file is accepted for filing unless the note below says so.

  • BIR Form No. 1905

    Bureau of Internal Revenue

    1905 · October 2025 ENCS

    Printed submission may apply in some channels—confirm on the current official source before you rely on a printout.

    Official CDN PDF. Confirm printed/electronic acceptance at RDO.

    Last verified October 9, 2026 · Evidence VERIFIED

    Open official sourceOpen official PDF

Official Sources

Verify the checklist against the agency before you travel or pay.