A quick background first regarding this form. As per BIR 1905:
This form is to be accomplished by all taxpayers who intend to update/change any data or information, e.g. transfer of business within the same RDO, change in registered activities, cancellation of business registration due to closure of business or transfer to other district, or replacement of lost TIN Card/ Certificate of Registration.
To be filed with the RDO having jurisdiction over the taxpayer, whether Head Office or branch.
Filing Date
Filed each time taxpayer needs to register the change in registration such as but not limited to change in registered activities, change in tax type details etc.; replacement of lost TIN Card / lost Certificate of Registration or cancellation or registration and/or TIN.
Updating/Transfer of RDO code – BIR 1905 form
Back in July 2021, one of the requirement in my employment is to submit BIR 1905 form duly stamp from my designated BIR branch. My problem during that time, is I don’t know my RDO code.
I’m not sure also if the RDO code I found in my BIR 2316 form is my assigned RDO code.
There are two ways on how to update your RDO BIR 1905 form – through online via email or walk-in in your designated RDO branch.
I tried using BIR eAppointment system but it was useless since you’ll be given a number once you arrive in BIR.
When transferring your RDO to another RDO, most common reason is you change your residence address which is moving from one city to another city. This is common for employees living in Metro Manila that is renting a condo, townhouse, or apartment. Or anyone who has no permanent address yet.
TIP: Your RDO code is always your residential address.
Via BIR Branch
Before going to any BIR branch verify first your assigned RDO. Transferring of RDO code should be done on your assigned RDO code, not on the RDO code that your expected to transfer.
For example, if your RDO code is 50 but you will be transferring to RDO 25A. You will submit your BIR 1905 to RDO 50 not in RDO 25A.
If your request is to update only your residence address but within the same RDO code, then you need also to proceed to your assigned RDO code.
Instead of going to any BIR branch to verify your RDO code, which could take you half a day, you can download instead the TIN Verifier app by BIR available in Apple App Store or Google Play Store.

Once you have downloaded or installed the app, just log in and wait for a BIR agent to start the verification process.
The verification agents are available only from Monday to Friday, 8 am – 5 pm. I suggest you start the verification process in the morning to avoid long queues waiting for available agents in the afternoon.

Select TIN validation. See the screenshot below for reference.

Provide all details requested by the agent. Once all is done, it will confirm your TIN ID and verify your correct RDO code.

You can then proceed to your RDO code to submit your BIR 1905 form. In my case, my RDO code is 050. Look for the exact address of your RDO code in BIR RDO directory. It will take 14 days to complete the transfer of your RDO code to your new RDO code.
You can verify again your RDO code through the TIN verifier to ensure that transfer is completed.
Things to bring
- 2 Copies of BIR 1905 form. One copy for BIR, the other is for you.
- Marriage Certificate – if updating marital status from Single to Married. A photocopy from NSO is accepted.
- Pen – Since we are in pandemic you must bring your own pen. Borrowing of pen is not allowed.
Here’s an example of a BIR 1905 form filled with a request to transfer to another RDO. Don’t forget to write your signature above your name found in section 12 Declaration.

Via Online through Email
The other way to request to transfer RDO is via online through email. Honestly, I would have chosen this option if only have receive there response much sooner since I have more than a month of lead time before I will start in my new work. Just look for the email address per RDO code.
Why do I know this? I emailed before the RDO branch if I can submit my BIR 1905 form through email. Sent an email last June 28, 2021

I receive their reply after 10 days. If you can’t wait that long, walk-in is still much better option. Here’s the RDO response I got. Aside from submitting your BIR 1905 form you need to attach your any gov’t ID.

I already completed my RDO transfer request when I received the RDO reply. So, for those who will submit online through email, you can try this option.
I cannot guarantee the success of your request through this option since I wasn’t able to try this. Still, it’s a good alternative if you have more than a month of lead time or can’t go physically to your RDO branch.
Always request for a copy of your BIR 1905 form after completing your transaction with a stamp which is required in your employment.
I hope you enjoy this simple guide I made based on my experience. Don’t forget to leave your comments, feedback or suggestions.
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