BIR Form 1905: Registration Information Update (2026)

BIR Form 1905, officially called the Application for Registration Information Update/Correction/Cancellation, is the form you use whenever your BIR registration details change. It is not a form for new registrations. It is the update form that handles everything after your initial BIR registration is complete.

Download BIR Form 1905

Whether you are moving to a new address, transferring to a different RDO, closing your business, replacing a lost Certificate of Registration, or updating your email for ORUS account registration, Form 1905 is the document you need.

What is BIR Form 1905?

BIR Form 1905 is the principal administrative form used to notify the BIR of changes in your taxpayer registration information and to request related updates in BIR records. It covers corrections, transfers, modifications, and deactivation of existing tax registrations.

How 1905 fits in the BIR Form ecosystem

1901 New registration — self-employed / professionals

1902 New registration — employees

1903 New registration — corporations / partnerships

1904 One-time transaction TIN registration

1905 Updates & changes to all existing registrations

Who Needs to File BIR Form 1905?

Any registered taxpayer in the Philippines who needs to update, correct, or cancel any part of their BIR registration must file Form 1905. Specific situations include:

Employees transferring to a new employer in a different RDO
Freelancers or self-employed individuals who moved to a new address
Taxpayers who want to register their email for ORUS access
Business owners changing their registered business name or line of activity
Taxpayers who lost their Certificate of Registration (COR) or TIN Card
Married individuals updating their name after marriage
Business owners filing for closure or cessation of operations
Taxpayers cancelling a duplicate TIN
Corporations changing their accounting period
Taxpayers adding or removing tax types from their registration

Where to Get BIR Form 1905

BIR Form 1905 is available through two official sources.

BIR Website: Download directly at bir.gov.ph under the Forms section. Search for “1905” in the Application Forms tab.

Download BIR Form 1905 Here

Your RDO: Pick up a physical copy at the counter of your assigned Revenue District Office. It is free of charge.

The current version in use is the July 2021 (ENCS) edition. Always download the latest version from bir.gov.ph to avoid using outdated forms.

How to Fill Out BIR Form 1905: Section by Section

Follow these instructions when accomplishing the form.

General rules

Write all entries in capital or block letters only
Mark applicable boxes with an X
Write “N/A” in boxes that do not apply to you
Fill out the form in one copy only for most transactions (two copies for RDO transfers)

Part I: Taxpayer Information

Box 1: Enter your TIN (9 to 12 digits, no dashes)
Box 2: Enter your RDO code (found on your COR, BIR Form 2303)
Box 3: Enter your contact number (mobile preferred)
Box 4: Enter your registered name. For individuals: Last Name, First Name, Middle Name. For non-individuals: registered business name

Part II: Reason for Registration Information Update:

Box 5: Replacement or cancellation of COR, TIN Card, or TIN
Box 6: Transfer to another RDO or change of registered address
Box 7: Change or add registered activity, line of business, incentives, or tax type
Box 8: Change of registered name or civil status
Box 9: Change of accounting period
Box 10: Registration of books of accounts or loose-leaf permit
Box 11: Cessation of business or cancellation of tax type
Box 12: Other updates not covered by the above

Part III: Details of Update

Fill in the specific old and new information depending on the update type selected in Part II. For name changes, fill in old name and new name. For address changes, fill in old address and new address.

Part IV: Signature and Date

Sign and date the form. If filing through a representative, attach a Special Power of Attorney and indicate the representative’s details.

How to Submit BIR Form 1905

BIR Form 1905 is submitted in person at your assigned RDO. As of 2026, ORUS does not yet support full online submission of Form 1905 for all transaction types.

Walk-in submission steps

Download and accomplish BIR Form 1905 in advance
Prepare all required supporting documents for your specific transaction
Go to your assigned RDO (for address changes and name updates) or your current RDO (for RDO transfers)
Submit the form at the Registration Section counter
Receive your receiving copy stamped by the RDO officer
Wait for processing. Most updates are completed within 1 to 5 business days

For RDO transfers specifically

Submit to your old RDO first
Receive the Transfer Commitment Form from the old RDO
Bring both documents to your new RDO to complete the transfer

Main Purposes of BIR Form 1905

Form 1905 covers nine distinct types of registration updates. Each has a separate section in the form and specific document requirements.studocu+1

1. Replacement of Lost or Destroyed COR or TIN Card

Use this when your Certificate of Registration (BIR Form 2303) or physical TIN Card is lost or damaged.

Requirements:

Accomplished BIR Form 1905
Affidavit of Loss (original)
PHP 30 Documentary Stamp Tax (for COR replacement only)
Valid government-issued ID

2. Cancellation of TIN Due to Death or Duplicate TIN

Use this to cancel a TIN upon the death of a taxpayer or to consolidate multiple TINs issued under the same person.

Requirements:

Accomplished BIR Form 1905
Death Certificate (for cancellation due to death, photocopy)
Affidavit identifying both TIN numbers (for duplicate TIN cancellation)
Valid government-issued ID of the representative filing on behalf of the deceased

3. Transfer of Registration to Another RDO

Use this when you move to a new address, change employment, or shift from employment to self-employment and your business is located under a different RDO.

Requirements:

Accomplished BIR Form 1905 (submit two original copies: one to old RDO, one to new RDO)
Proof of new business or residential address: barangay certificate, lease contract, or property title
Valid government-issued ID
Transfer Commitment Form (third copy of Form 1905 duly received by old RDO)

Process for RDO transfer:

Submit Form 1905 to your current (old) RDO
Old RDO issues a Transfer Commitment Form
Bring Form 1905 and all documents to your new RDO
New RDO processes the transfer and updates your TIN record

4. Change of Registered Address (Within the Same RDO)

Use this when you move to a new address within the same RDO jurisdiction. This is simpler than an RDO transfer since it only involves one office.

Requirements:

Accomplished BIR Form 1905
Proof of new address: barangay certificate, lease contract, or property title
Valid government-issued ID

5. Change of Registered Name

Use this when your legal name changes, most commonly due to marriage or a legal name correction.

Requirements:

Accomplished BIR Form 1905
Marriage Certificate (PSA copy) for married name update
Affidavit of Change of Name or court order for other name changes
Valid government-issued ID with new name

In Form 1905, go to Part III and check “Change of Registered Name.” Fill in your old name under Letter A and your new name under Letter B. If married, include your spouse’s name and employer’s details.

6. Change of Civil Status

Use this when you change from single to married or from married to single (annulment or widowhood).

Requirements:

Accomplished BIR Form 1905
Marriage Certificate (for single to married)
Court decision on annulment or Death Certificate of spouse (for married to single)

7. Update of Tax Types, Business Activity, or Registered Line of Business

Use this to add, change, or remove tax types enrolled in your BIR registration, or to update your line of business or registered business activity.

Requirements:

Accomplished BIR Form 1905
Updated Mayor’s Permit or Business Permit (if applicable)
Amended SEC Certificate or Articles of Incorporation (for corporations)
Valid government-issued ID

8. Cessation or Closure of Business

Use this when permanently closing your business and filing for de-registration with the BIR.

Requirements:

Accomplished BIR Form 1905
Inventory of unused official receipts, invoices, and accounting forms
All unused official receipts, invoices, vouchers, and accountable forms to be surrendered
Clearance from your RDO (some RDOs require a tax audit before approving closure)
Books of accounts (all registered books covering the period of operation)

9. Email Update for ORUS Registration (BIR Form S1905)

This is a separate but related form. BIR Form S1905 (Registration Update Sheet) is specifically used to register or update your email address in the BIR system so that you can create an ORUS account.

Requirements for S1905:

Accomplished BIR Form S1905 (download from bir.gov.ph or DepEd/BIR RDO)
Valid government-issued ID or Birth Certificate
Marriage Certificate (if applicable)
If transacting through a representative: Special Power of Attorney (SPA) and valid IDs of both taxpayer and the representative

Submit S1905 directly to your assigned RDO. Processing takes 5 to 7 business days. Once your email is confirmed by the RDO, you can create your ORUS account using that email.

Processing Time and Fees

Most Form 1905 transactions are processed at no cost. The only fee that applies is:

PHP 30 Documentary Stamp Tax: Required only for replacement of a lost Certificate of Registration (COR)

All other Form 1905 transactions, including RDO transfers, name changes, address updates, business closure, tax type updates, and TIN cancellation, are free of charge. Processing time varies by RDO and transaction type:

Transaction Type	Processing Time
Email update via S1905	5 to 7 business days
Address change within same RDO	1 to 3 business days
RDO transfer	5 to 10 business days
Name or civil status update	3 to 5 business days
COR replacement	1 to 3 business days
Business closure	15 to 30 business days (includes audit)

Common Mistakes When Filing BIR Form 1905

Avoid these errors to prevent delays or rejection at the RDO.scribd+1

Using an outdated version of Form 1905. Always download the latest edition from bir.gov.ph.
Submitting only one copy for RDO transfer transactions. RDO transfers require two original copies.
Forgetting to attach the Affidavit of Loss for lost COR or TIN Card replacements.
Filing Form 1905 at the wrong RDO. Submit at your currently assigned RDO, not your preferred new one.
Leaving Part III blank after checking a box in Part II. Every checked box requires corresponding details in Part III.
Not having a Special Power of Attorney when a representative files on your behalf.

BIR Form 1905 vs BIR Form S1905

These two forms are often confused but they serve different purposes.depeddavnor+1

	BIR Form 1905	BIR Form S1905
Full name	Application for Registration Information Update	Registration Update Sheet
Purpose	All general registration updates and corrections	Specifically for registering or updating email for ORUS
Who uses it	All taxpayers needing any registration update	Taxpayers who want to create or access their ORUS account
Where to get it	bir.gov.ph or your RDO	bir.gov.ph or your RDO
Processing time	1 to 10 business days	5 to 7 business days

Use S1905 specifically for ORUS email registration. Use the regular Form 1905 for everything else.

Frequently Asked Questions

Most Form 1905 transactions still require in-person submission at your RDO. The exception is BIR Form S1905 for email updates, which can be submitted by email to some RDOs. Check with your specific RDO for their current policy.

Only the replacement of a lost COR requires a PHP 30 Documentary Stamp Tax payment. All other Form 1905 transactions are completely free.

One copy is sufficient for most transactions. RDO transfer transactions require two original copies, one for the old RDO and one for the new RDO.

Yes. A representative can file on your behalf with a notarized Special Power of Attorney (SPA) and valid IDs of both the taxpayer and the representative.

Your RDO code is printed on your Certificate of Registration (BIR Form 2303). You can also check through ORUS or by calling the BIR hotline at (02) 8538-3200.

Yes. Updating your enrolled tax type is one of the official purposes of Form 1905. Fill in Part II, Box 7 (Change or Add Tax Type) and provide the effective date of the change.

Conclusion

BIR Form 1905 is one of the most important yet overlooked forms in the Philippine tax system. Most taxpayers only think about it when something goes wrong, a lost COR, a move to a new address, or a name change after marriage. But knowing exactly when and how to use it saves you time, prevents penalties, and keeps your BIR records accurate.

The key is to file Form 1905 as soon as any of your registration details change. Delayed updates can cause mismatches in your tax filings, block your ORUS access, or result in notices sent to an old address. Whether you are transferring to a new RDO, closing your business, or simply registering your email through Form S1905 to access ORUS, the process is straightforward as long as you prepare the right documents in advance.

BIR Form 1905: Registration Information Update (2026)

What is BIR Form 1905?

Who Needs to File BIR Form 1905?

Where to Get BIR Form 1905