How to Fill Out BIR Form 1905 to Change or Update Your Taxpayer Information

As a registered taxpayer, it’s your responsibility and obligation to report any corrections or changes in your registration information. Doing so will not only prevent unnecessary delays during the filing and payment of your taxes, but will also help you avoid additional fees and penalties. To help you with any updates, changes and corrections of your registration information, we’ve come up with this guide on how to properly fill out BIR Form 1905.

What is BIR Form 1905?

BIR Form 1905 is an application form that all taxpayers need to accomplish and submit to the Bureau of Internal Revenue (BIR) whenever they want to update or change their registration data or information. Examples of changes and updates that you may need the application form for are:

• Cancellation of Certificate of Registration (COR) due to closure of business;
• Replacement of Tax Identification Number (TIN) ID card due to loss or damage;
• Change in registered name or trade name;
• Change in registered address;
• Transfer of registered address to another Revenue District Office (RDO);
• Change or addition of registered activity or line of business;
• Change or update of contact information (e.g. phone number, email address);
• Change or update of stockholders, members or partners;
• Change of civil status (e.g. single to married);
• Update of books of accounts.

Taxpayers who wish to report these changes and updates to the BIR may submit their duly-accomplished BIR Form 1905, along with the required documents, to the Revenue District Office (RDO) where they are registered.

Download BIR Form 1905 (PDF)

If you want to download and print BIR Form 1905, we have made the document available for you. Just click the “Download” button below to open or download the form.

After downloading the form, you can open it using a free PDF reader like Adobe Acrobat. If you’re using Chrome on desktop, the form will immediately open in a new tab. Print the form by going to File > Print or by tapping Ctrl + P on your keyboard.

Download BIR Form 1905

For best results, print the form on long bond paper (8″ x 13″). If you don’t have a long bond paper, you may print it on A4 paper or short bond paper as long as you’ve set the paper sizing to “fit.”

How to Fill Out BIR Form 1905 (Step-by-Step Guide)

Follow these instructions in accomplishing BIR Form 1905:

• Fill out the form in one (1) copy only.
• Write all entries in CAPITAL or BLOCK letters only.
• Mark all appropriate boxes with an “X”.
• Write “N/A” if the information is not applicable.

Disclaimer: The author is not connected or affiliated with the BIR. This article is for informational and educational purposes only, and should not be considered as substitute for professional advice.

Part I – Taxpayer Information

The first part of the form is where you will provide your taxpayer information such as TIN and RDO code.

1. Taxpayer Identification Number

Indicate your 14-digit tax identification number (TIN). If your TIN only has 9 to 12 digits, simply add zeroes (0) at the end.

If you forgot or lost your TIN, read this article to learn how to retrieve it.

2. RDO Code

Your RDO code is an alphanumeric code that represents the BIR Revenue District Office where you are presently registered. Don’t know your RDO code? Check out this list of BIR RDO codes.

3. Contact Number

Write the telephone (landline) or mobile phone number where you can be contacted.

4. Registered Name

Write your last name, first name and middle name (in that order) for individual taxpayer, or the registered name if a non-individual or corporate taxpayer.

Part II – Reason/Details of Registration Information Update/Correction

5. Replacement/Cancellation of Forms

Only fill out this section if you wish to replace or cancel your Certificate of Registration, TIN ID card and other BIR documents and forms.

Forms

• Certificate of Registration (COR) – Mark this box if you want to cancel your Certificate of Registration (due to business closure, death and other factors) or to have it replaced.
• Authority to Print (ATP) Receipts/Invoices – Mark this box to apply for replacement or cancellation of your Authority to Print (ATP).
• Tax Clearance Certificate of Liabilities (TCL1) – Mark this box to apply for replacement or cancellation of your TCL1.
• Taxpayer Identification Number (TIN) Card – Mark this box if you want to apply for replacement of lost or damaged TIN ID card. Read this article to learn how to get a replacement TIN ID card.
• Tax Clearance Certificate for Transfer of Property/ies (TCL2) / Certificate Authorizing Registration (CAR) – Mark this box to apply for replacement or cancellation of your TCL2 or CAR.
• Others (Specify) – For other BIR forms that are not listed in this section, mark this box and indicate the name of the form.

Reason/Details

• Lost/Damaged – Mark this box if your selected BIR form was lost or damaged.
• Change of Accredited Printer as Requested by the Taxpayer – Mark this box if you changed your accredited printer of receipts and invoices.
• Correction/Change/Update of Registration of Information – Mark this box if you wish to correct, change or update your registration information.
• Others (Specify) – For other reasons that are not listed here, mark this box and specify the reason why you’re applying for replacement or cancellation.

6. Other Updates

• Closure of Business – Mark this box if you are closing your business and then proceed to the “Closure of Business/Cancellation of Registration” section.
• Change of Civil Status – Mark this if you had a change of civil status (e.g. single to married) and then proceed to the “Change of Civil Status” section.
• Update of Books of Accounts – Mark this box if you wish to update your books of accounts and then proceed to the “Books of Accounts” section.
• Avail of 8% Income Tax Rate Options – Mark this box if you want to avail of the 8% income tax rate under the TRAIN Law. This option is available to self-employed individuals whose annual gross income doesn’t exceed ₱3 million.
• Others (Specify) – For other updates that are not listed here, mark this box and indicate the update.

7. Correction/Change/Update of Registration Information

Fill out this section if there are changes in your registration data or information, or you want to correct an erroneous entry in your registration information.

A. Change in Registered Name/Trade Name

Mark the appropriate box for the type of name you wish to change or update, whether it’s your “Registered Name” or your “Trade/Business Name.”

Afterwards, write your old registered name or trade/business name in the appropriate field, as well as the new registered name or trade/business name.

B. Change in Registered Address

Mark the box for “Transfer within same RDO” if your new address is within the same Revenue District Office (RDO) as your old one. Otherwise, mark “Transfer to another RDO” if your new address is in another RDO. Indicate the old RDO in the “From” field and the new RDO in the “To” field.

Write your new address in the appropriate fields, including building number and name, street name, barangay, municipality or city, province, and ZIP code.

C. Change in Accounting Period

Fill out this section if you want to change your accounting period from calendar period to fiscal period and vice versa. A fiscal period refers to an accounting year that does not end on December 31.

Mark any of the following options and then indicate the accounting start month and effectivity date (in MM/DD/YYYY format) next to it:

• From Calendar Period to Fiscal
• From One Fiscal Period to Another Fiscal Period
• From Fiscal to Calendar Period

D. Change/Add Registered Activity/Line of Business

If you want to change or add a registered activity or line of business, just fill out this section in BIR Form 1905. You can refer to the Philippine Standard of Industrial Classification (download PDF here) for a list of activities and lines of business. Also indicate the effective date of change in MM/DD/YYYY format.

E. Change/Add Facility Type/Details

Accomplish this section if you want to update or add a facility for your business. Refer to this page for a list of facility codes and write the appropriate code in the provided field.

Also refer to the legend on the right and check the applicable facility type. For example, mark “PP” if the facility is a place of production.

Write the address of the new facility including the building name, street, barangay, municipality or city, province and ZIP code.

F. Change/Add Incentive Details/Registration

If you want to change or add the tax incentives for your business, fill out this section in BIR Form 1905.

• Investment Promotion Agency – Indicate the relevant Investment Promotion Agency (IPA) that administers your tax incentives. Examples are Board of Investments (BOI) and Philippine Economic Zone Authority (PEZA).
• Legal Basis – Write the legal basis for your tax incentives, such as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.
• Incentives Granted – List down the incentives that are granted to your business or company.
• Registration/Accreditation No. – Write the registration or accreditation number of the IPA.

G. Change/Add Tax Type Details/Suspend Tax Type/Re-Register Tax Type

You can change or add your tax type (e.g. estate tax, withholding tax) in this section. To suspend or cancel a tax type, write it in the “Suspend/Cancelled Tax Type/s” field, and to re-register or add a tax type, write it in the “Re-register/Added/New Tax Type/s” field. The BIR will fill out the form type and alphanumeric tax code (ATC).

H. Change/Update of Contact Type

If you wish to update your contact details, mark the appropriate box whether it is your phone number, mobile number or fax number, and then write your new contact number on the right. Also include your email address below it.

I. Change/Update of Contact Person/Authorized Representative

Fill out this section if you have appointed a new contact person or authorized representative. Write your contact person’s or authorized representative’s last name, first name, middle name and suffix (if any) in that order. Below the name, list his/her position and tax identification number (TIN).

J. Change/Update of Name of Stockholders/Members/Partners

In this section of the form, you can change or update the names of your stockholders, members and partners. Write their last name, first name, middle name and suffix (if any) in that order. For non-individuals, write their registered name only. Also indicate their TIN if applicable.

8. Closure of Business/Cancellation of Registration

Do you want to cancel your TIN or BIR certification of registration due to closure of your business or failure to start operations? Then fill out the following section in BIR Form 1905.

A. Cancellation of TIN

Accomplish this part if you want to cancel a tax identification number (TIN) due to the taxpayer’s death, possession of multiple TINs, failure to start the business, and other reasons.

• Death – Mark this box if the taxpayer is deceased.
• Multiple/Identical TIN – Mark this box if you possess two or more tax identification numbers and you want to cancel them.
• Failure to Start/Commence Business (For Non-Individual) – Select this if you failed to start your business operations.
• Permanent Closure of a Branch – Mark this if your branch is closed permanently.
• Dissolution of Corporation/Partnership – Mark this box if your corporation or partnership has been dissolved or discontinued.
• As a Result of Merger/Consolidation – Select this if your business was merged into another company.
• Others (Specify) – If your reason is not listed, mark this box and specify the reason why you want to have your TIN cancelled.

B. De-Register/Cessation of Registration

If you have decided to shut down your business, you should report the closure to the BIR for de-registration or cessation of registration. Mark the box for “Permanent closure of business (head office) of an individual” and then write your trade or business name. Afterwards, indicate the effective date of cessation in MM/DD/YYYY format.

9. Change of Civil Status

If you got married recently, you can update your civil status and new married name (if applicable) using BIR Form 1905. Just mark the box for “From Single to Married” and then write your old name or maiden name, as well as your new name or married name.

If you had a divorce, legal separation, or annulment of marriage with your spouse, mark the box for “From Married to Single.”

Don’t forget to include your spouse’s personal information, such as his/her employment status, complete name, TIN (if any), employer’s name, and employer’s TIN.

10. Books of Accounts

Books of accounts are accounting books where all the financial transactions of a business are recorded. You can add or register your books of accounts by accomplishing this section.

Specify the type (whether manual or loose-leaf), type of books to be registered, quantity, volume, date registered, date issued, and permit number.

11. Other Update/Correction

For other types of update or correction that are not listed in the previous sections of the form, write them here.

12. Declaration

Read the declaration and if you agree with it, affix your signature over your printed name and indicate your title or position (if any).

List of Documentary Requirements

In addition to the duly-accomplished BIR Form 1905, you must also submit the required documents to support your application for update, correction or cancellation. The list of documentary requirements can be found on the last page of the form but we have made it available in this article for your reference.

Replacement or Cancellation of Forms

Certificate of Registration

• Original copy of old Certificate of Registration (for replacement)
• Affidavit of Loss, if lost (1 original)
• Proof of payment of documentary stamp tax and certification fee (to be submitted before the issuance of the new certificate)

Authority to Print (ATP) Receipts and Invoices

• Original Authority to Print Primary and Secondary Receipts/Invoices
• Affidavit of Loss, if lost (1 original)
• Duly accomplished BIR Form 1906, if applicable

Tax Clearance Certificate for Tax Liabilities (TCL1)

• Affidavit of Loss, if lost (1 original)
• Original copy of old TCL1 (if for replacement)
• Proof of payment of documentary stamp tax and certification fee (to be submitted before the issuance of the new Tax Clearance Certificate)

TIN Card

• Affidavit of Loss, if lost (1 original)
• Old TIN card (if replacement is due to damaged card)
• Marriage certificate (for change of family name)
• SEC certificate (for change of corporate name)

Correction/Change/Update of Registration Information

Change in Registered Name/Trade Name

• Amended SEC Certificate of Registration or DTI certificate (1 photocopy)
• Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable (1 original)

Change in Registered Address (For Non-Individual)

From Old RDO:

• Inventory list of unused principal and supplementary receipts/invoices for destruction if not to be used in the new RDO or request letter for approval of use of the unused receipts/invoices in new RDO

From New RDO:

• Photocopy of Amended Articles of Incorporation/Partnership bearing the taxpayer’s new principal business address and Certificate of Filing of Amended Articles of Incorporation (only for non-individual taxpayers)
• Photocopy of Mayor’s Business Permit, or duly received application for Mayor’s Business Permit (if the former is still in the process with the LGU)
• Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list by old RDO (1 original)
• Transfer Commitment Form (1 original)

Change in Accounting Period

• Securities and Exchange Commission (SEC) Certificate of Filing of Amended By-Laws showing the change in accounting period (1 certified true copy)
• Letter request indicating the reasons and change in accounting period (1 original)
• Sworn declaration of “Non-Forum Shopping” stating that the request has not been filed or previously acted upon by the BIR national office (1 original)
• Sworn undertaking to file a separate final/adjustment return (1 original)

Change/Add Registered Activity/Line of Business

• Amended Mayor’s Permit or SEC Certificate of Registration, if applicable (1 photocopy)
• Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable (1 original)

Change/Add Facility Type/Details

• Appropriate application for registration and requirements therein

Change/Add Incentive Details/Registration

• Certificate of accreditation or registration from the Investment Promotion Agency (1 photocopy)

Change/Update of Contact Person/Authorized Representative

• Authorization or certification issued by officer enumerated under Section 52 (A) of the Tax Code (President or representative and treasurer or assistant treasurer of the corporation)

Change/Update of Stockholders/Members/Partners

• Amended Articles of Incorporation/Cooperation/Partnership

Closure of Business/Cancellation of Registration

• Death certificate, in case of death of the individual (1 photocopy)
• List of ending inventory of goods, supplies, including capital good (1 original)
• Inventory of unused sales invoices/official receipts (SI/OR) (1 original)
• Unused sales invoices/official receipts and all other unutilized accounting forms (e.g. vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) including business notices and permits as well as COR shall be subject to destruction to be witnessed by BIR personnel and officials (1 original)

Change of Civil Status

• Marriage contract or court Order (declaration of nullity of marriage) (1 photocopy)
• Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable (1 original)

Update of Books of Account

• Photocopy of the first page of the previously approved books

Registration of Books of Accounts

Manual Books of Account

• New sets of permanently bound books of accounts

Manual Loose Leaf Books of Accounts

• Permit to Use (PTU) loose leaf books of accounts (1 photocopy)
• Permanently bound loose leaf books of accounts
• Affidavit attesting to the completeness, accuracy and correctness of entries in the books of accounts and the number of loose leaf used for the period covered (1 original)

Computerized Books of Accounts

• Permit to Use (PTU) Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its components, or acknowledgement certificate, if applicable (1 photocopy)
• DVDs containing electronic books of accounts and records. The DVDs should be properly authenticated and its labels duly signed, using a permanent marker, by the responsible official(s) of the company who are required to sign the tax returns under the Tax Code (1 copy)
• Affidavit attesting to the completeness, accuracy and appropriateness of the computerized accounting books/records, in accordance with the keeping of books of accounts and records for internal revenue tax purposes (1 original)

How to Submit BIR Form 1905

There are two ways to submit your duly accomplished BIR Form 1905:

1. Via email, or
2. By personally visiting the BIR RDO where you are registered.

In case you are unable to visit the BIR RDO for the submission of your application for update of registration information, you may submit a scanned copy of your duly accomplished BIR Form 1905 with signature, along with a copy of a government-issued ID card, to the email address of the RDO where you are presently registered.

Refer to the list of documentary requirements and attach the appropriate documents (e.g. marriage certificate) to your email. Check out this page for the list of BIR Revenue District Offices (RDO) and their respective email addresses.

Take note that the BIR may not accept email submissions depending on the type of update or correction you’re applying for. For updates and changes that require the submission of original documents (e.g. Affidavit of Loss), you may need to personally visit the RDO and submit your BIR Form 1905 and the required documents.

Parting Words

Being a good taxpayer is not only about paying the right taxes on time but also making sure that your registration records are up to date. This way, you’ll avoid unnecessary inconvenience especially during tax time. We hope that you found our guide on BIR Form 1905 useful, and don’t hesitate to hire the services of an accountant or a tax professional for assistance with your taxes.

If you have any questions, issues and concerns, you may call the BIR Customer Assistance Division hotline (02) 8538-3200 or email [email protected].