Bureau of Internal Revenue (BIR)

BIR Transfer of Registration to Another RDO

To transfer registration to another RDO, file BIR Form 1905 under the transfer-of-registration sections. Form instructions typically require multiple originals at the old RDO (for stamping and Transfer Related Docket forwarding) and follow-up filing at the new RDO. Supporting documents differ for individuals and non-individuals. Confirm the live checklist on Form 1905 and at both RDOs.

Transfer BIR registration from one Revenue District Office to another using Form 1905 transfer checklists.

Last verified October 9, 2026

Updated October 9, 2026

Form 1905 October 2025 ENCS transfer sections (2026-10-09).

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Walk-in
Published processing time
Multi-office process; timing depends on docket transfer between RDOs.
Published BIR processing fees
See fees

What You’ll Need

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

  • Form 1905 originals for old RDO as instructed

    Official source

    Instructions commonly require three stamped originals.

  • Form 1905 for new RDO intake

    Official source

    Usually two originals plus transfer docs.

  • Amended SEC papers for non-individuals when address changes

    If it appliesOfficial source

    Photocopies as listed on the form.

  • Transfer Commitment Form if applicable for open cases

    If it appliesOfficial source

    Confirm whether your RDO requires it.

How To Do It

  1. 1

    File at old RDO and obtain stamped copies

    Official source

    Ask about Transfer Related Docket forwarding.

  2. 2

    File at new RDO with received transfer set

    Official source

    Bring IDs and entity papers if required.

  3. 3

    Confirm registration now reflects the new RDO

    Official source

    Update invoices/books practices as BIR directs.

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.

Important Notes

  • Open cases can block smooth transfer

    Official source

    Resolve or disclose open cases early.

Where / How To Apply

Old RDO first, then new RDO, per Form 1905 transfer instructions.

Visit 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 — Transfer sections

    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.

    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.