How to Transfer RDO (Revenue District Office)
Your Revenue District Office (RDO) is the BIR office where you are registered as a taxpayer. It is the office where you file your tax returns, pay taxes, and conduct all BIR transactions. When you change your home address, workplace, or business location, you need to transfer your RDO registration to the BIR office that has jurisdiction over your new address. This guide explains the complete process for transferring your RDO, the documents you need, and what to expect at every step.
RDO Transfer at a Glance
Cost
FREE -- There is no fee for transferring your RDO registration. You only need to submit the required form and documents.
Processing Time
3 to 5 working days for the endorsement from your current RDO to your new RDO. The actual processing may vary depending on the workload of the offices involved.
Key Fact
You must file your tax returns and transact only with the RDO where you are currently registered. Filing at the wrong RDO may result in penalties or rejected filings.
When Do You Need to Transfer RDO?
You are required to update your RDO registration whenever there is a change in circumstances that affects the BIR office with jurisdiction over your tax records. The following are the most common reasons for transferring your RDO:
Change of Home Address
If you move to a new city or municipality and your new address falls under a different RDO, you need to transfer your registration. This commonly applies to individuals who are not employed (e.g., freelancers, retirees) and whose RDO is based on their residence.
Change of Employer / Workplace
When you change jobs and your new employer is registered under a different RDO, you must transfer to the RDO that has jurisdiction over your new employer's business address. Your new employer typically requires this before processing your withholding tax.
Relocation of Business
If you relocate your business to a new address that falls under a different RDO, you must transfer your business registration. This applies to sole proprietors, partnerships, and corporations that physically move their principal office.
Marriage
Under BIR regulations, a married woman is required to transfer her RDO to her husband's RDO for purposes of joint filing and consolidated records. This transfer should be done after the marriage is registered.
Requirements for RDO Transfer
Prepare the following documents before visiting your current RDO. Having complete documents will help ensure a smooth and fast transfer process.
| Document | Details |
|---|---|
| BIR Form 1905 | Application for Registration Information Update. This is the official form used to request changes in your taxpayer registration, including RDO transfer. You can download it from the BIR website (bir.gov.ph) or get a copy at any RDO. |
| Valid Government-Issued ID | At least one valid government-issued ID with photo and signature (e.g., passport, driver's license, PhilSys/National ID, UMID, SSS ID, PRC ID, postal ID). Bring the original and a photocopy. |
| Latest ITR or BIR Form 2316 | Your most recent Income Tax Return (ITR) or BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) from your previous employer. This confirms your tax compliance status with your current RDO. |
| Proof of New Address | Any document that proves your new address, such as a utility bill (electric, water, internet) in your name, lease contract or rental agreement, barangay certificate of residency, or real property tax receipt. |
| Certificate of Employment | If you are transferring because of a change of employer, provide a Certificate of Employment (COE) from your new employer indicating the company name, address, and your position. This helps BIR confirm which RDO has jurisdiction. |
Note: Some RDOs may require additional documents depending on the reason for transfer. It is advisable to call your current RDO first to confirm the complete list of requirements.
Step-by-Step: How to Transfer Your RDO
Follow these six steps to successfully transfer your RDO registration. The entire process is free of charge and typically takes 3 to 5 working days.
Determine Your New RDO Code
Before filing for a transfer, you must first determine which RDO has jurisdiction over your new address or employer's location. You can find your new RDO code by visiting the BIR website at www.bir.gov.ph and using their RDO locator tool, or by calling the BIR hotline at (02) 8538-3200.
Tip: If you are transferring because of a new employer, ask your HR or accounting department for the company's RDO code. They should know this as part of their BIR registration.
Fill Out BIR Form 1905
Download BIR Form 1905 (Application for Registration Information Update) from the BIR website or obtain a copy at any RDO. Fill out the form completely with the following information:
- Your TIN (Taxpayer Identification Number)
- Current registered address and RDO code
- New address and the RDO code you are transferring to
- Reason for the transfer (change of address, change of employer, business relocation, or marriage)
- Date of effectivity of the change
Make sure to check the box for "Transfer of Registration" or "Change of Registered Address" in the appropriate section of the form. Sign the form and date it.
Submit Form 1905 at Your CURRENT RDO
Bring the accomplished BIR Form 1905 and all supporting documents to your current RDO (the RDO where you are presently registered), not the new RDO. Submit the form to the Registration Section or the designated receiving officer.
Important: You must file the transfer request at your CURRENT RDO, not your new RDO. This is a common mistake. Your current RDO is responsible for releasing your records and endorsing your transfer to the new RDO.
Wait for Endorsement to New RDO
After receiving your Form 1905, your current RDO will process the transfer request and endorse your taxpayer records to the new RDO. This endorsement process typically takes 3 to 5 working days. The current RDO will transfer your tax records, filing history, and registration details to the new RDO.
You may be given a receiving copy or acknowledgment stamp on your Form 1905. Keep this document as proof that you filed for a transfer.
Follow Up at New RDO
After the endorsement period, visit or contact your new RDO to confirm that they have received your records. You can verify the successful transfer by:
- Visiting the new RDO and asking the Registration Section to verify your records
- Calling the new RDO's phone number and providing your TIN for verification
- Checking your TIN status through the BIR eReg system online
Tip: If the transfer has not been reflected after 5 working days, follow up with your current RDO to check the status of the endorsement. Delays can occur during peak filing seasons.
Update Your Certificate of Registration (COR) if Applicable
If you are a self-employed individual or business owner, you may need to update your Certificate of Registration (BIR Form 2303) to reflect your new RDO and address. Request an updated COR from your new RDO after the transfer is confirmed. For employees, this step is generally handled by your new employer.
Make sure your new COR is displayed at your new place of business (if applicable) as required by BIR regulations.
How to Find Your RDO Code
Your RDO code is a two- or three-digit number assigned to each Revenue District Office. You need to know both your current and new RDO codes when filling out BIR Form 1905. Here are several ways to find your RDO code:
Online Lookup
- Visit www.bir.gov.ph and use the RDO locator
- Use the BIR eReg system to check your current RDO
- Search "BIR RDO list" for a complete directory
Other Methods
- Call BIR hotline: (02) 8538-3200
- Check your Certificate of Registration (BIR Form 2303)
- Ask your employer's HR or accounting department
- Visit any BIR office and ask the information desk
Common RDO Codes (Metro Manila)
| RDO Code | Office Name / Location |
|---|---|
| RDO 24 | Manila - Intramuros |
| RDO 25 | Manila - San Nicolas / Tondo |
| RDO 27 | Manila - Paco / Pandacan |
| RDO 29 | Manila - Sampaloc |
| RDO 39 | Quezon City - East Triangle |
| RDO 40 | Quezon City - Cubao |
| RDO 43 | Pasig City |
| RDO 44 | Taguig / Pateros |
| RDO 45 | Paranaque City |
| RDO 47 | Makati City - West |
| RDO 48 | Makati City - East |
| RDO 50 | Mandaluyong City |
This is a partial list. For the complete list of RDO codes nationwide, visit the BIR website or call the BIR hotline.
Complete Example: Ana Transfers Her RDO After Changing Jobs
Ana Santos, an accountant, recently resigned from her company in Makati City (RDO 47) and was hired by a new company in Taguig City (RDO 44). Her new employer asked her to transfer her RDO before they could process her tax registration. Here is how Ana completed the transfer:
Prepared Documents
Ana confirmed with her new employer that their RDO code is RDO 44 (Taguig/Pateros). She downloaded BIR Form 1905 from bir.gov.ph and filled it out, indicating the reason as "Change of Employer." She gathered the following documents: her valid passport, her latest BIR Form 2316 from her previous employer, and a Certificate of Employment from her new company in Taguig.
Submitted Form 1905 at Current RDO (Makati)
Ana went to her current RDO, which is RDO 47 in Makati City. She submitted her accomplished BIR Form 1905 together with her supporting documents at the Registration Section. The officer reviewed her form, verified her TIN, and stamped her receiving copy. She was told the endorsement would take approximately 3 to 5 working days.
Followed Up at New RDO (Taguig)
After 3 working days, Ana called RDO 44 in Taguig and provided her TIN to verify if the transfer had been processed. The officer confirmed that her records had been received and her registration was now under RDO 44. Ana also verified through the BIR eReg system online that her RDO was updated.
Informed New Employer
Ana informed her new employer's HR department that her RDO transfer was complete. She provided her TIN and the confirmation that she is now registered under RDO 44. Her employer was then able to process her withholding tax registration and include her in the company's BIR filings.
Summary of Ana's RDO Transfer
The RDO transfer process is completely free. Ana only spent on transportation to and from the RDO.
Frequently Asked Questions
Can I file my tax returns at my new RDO immediately after submitting the transfer request?
No. You must wait for the endorsement process to be completed before you can file at your new RDO. During the transfer period (usually 3 to 5 working days), you may not be able to file at either RDO. It is best to initiate the transfer well before any filing deadlines. If you have an urgent filing, coordinate with both your current and new RDO.
How long does the RDO transfer process take?
The standard processing time is 3 to 5 working days. However, this may vary depending on the workload of both the current and new RDO. During peak tax filing season (January to April), it may take longer. Some RDOs may process the transfer faster, especially if the request is straightforward with complete documents.
What happens if I don't transfer my RDO?
If you fail to transfer your RDO, you may encounter problems such as: (1) your new employer may not be able to process your tax registration properly; (2) your tax returns may be rejected or flagged because they are filed at the wrong RDO; (3) you may face penalties for non-compliance with BIR registration requirements; and (4) it may cause complications when you apply for tax clearance or other BIR certifications in the future.
Can I transfer my RDO online?
As of the latest BIR guidelines, the RDO transfer process generally requires in-person submission of BIR Form 1905 at your current RDO. However, some RDOs have started accepting requests via email, especially during periods of restricted mobility. Check with your specific RDO if they accept online or emailed requests. You can also download the BIR Form 1905 online to fill it out before visiting the RDO.
What documents do I need to transfer my RDO?
The basic requirements are: (1) BIR Form 1905 (Application for Registration Information Update), duly filled out and signed; (2) a valid government-issued ID (original and photocopy); (3) your latest ITR or BIR Form 2316; (4) proof of new address such as a utility bill, lease contract, or barangay certificate; and (5) a Certificate of Employment from your new employer (if transferring due to change of employer). Some RDOs may require additional documents, so it is advisable to call ahead.
Can my employer transfer my RDO on my behalf?
Yes. In many cases, your new employer's HR or accounting department can process the RDO transfer on your behalf by submitting BIR Form 1905 together with BIR Form 1902 (Registration for Employees). Ask your employer if they handle this process. You will still need to provide the required supporting documents and sign the form.
What if my previous and new employers are under the same RDO?
If both your previous and new employers are registered under the same RDO, you do not need to transfer. You still need to update your registration information by filing BIR Form 1905 to reflect the change of employer, but the RDO will remain the same.
Important Reminders
- File at your CURRENT RDO: Always submit BIR Form 1905 at the RDO where you are currently registered, not the new RDO. This is the most common mistake taxpayers make.
- Transfer before filing deadlines: Initiate the RDO transfer well before any tax filing deadlines to avoid complications. The endorsement takes 3 to 5 working days.
- Keep your receiving copy: After submitting Form 1905, keep the stamped receiving copy as proof that you filed for a transfer. You may need this if there are delays or issues.
- Update your employer: After the transfer is confirmed, immediately inform your new employer so they can update their records and process your tax registration.
- Verify the transfer: Always follow up with the new RDO to confirm that the transfer was successfully processed. Do not assume it was completed.
- No fee required: The RDO transfer process is completely free. If anyone asks you to pay a fee for the transfer, report it to the BIR.
- One TIN for life: Transferring your RDO does not change your TIN. Your Taxpayer Identification Number remains the same regardless of which RDO you are registered with.
- Business owners -- update your COR: If you are a self-employed individual or business owner, request an updated Certificate of Registration (BIR Form 2303) from your new RDO after the transfer.
Need Help?
Contact BIR
- BIR Hotline: (02) 8538-3200
- Email: contact_us@bir.gov.ph
- Website: www.bir.gov.ph
- Facebook: @BIRgovph
- Office Hours: Monday to Friday, 8:00 AM to 5:00 PM
Disclaimer
This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the BIR you visit. We recommend visiting your nearest BIR first to confirm the specific requirements and process before preparing your documents.