Can BIR Form 1905 be signed electronically?

Acceptance of electronic signatures for BIR Form 1905 depends on the local revenue authority and RDO policies; some offices accept scanned signed forms, others require original wet signatures. Before e-signing, confirm with the target RDO or the national BIR guidance.

What supporting documents are required?

Required attachments vary by change type: marriage certificates for name changes, board resolutions for corporate amendments, updated business permits for trade name changes, and valid IDs for representatives. Attach certified or notarized copies if the RDO requests formal proof to accept the update.

Who can sign on behalf of a company?

Authorized signatories are typically officers listed in corporate documents, partners for partnerships, or a designated agent with a signed Special Power of Attorney. The RDO may require original authority documents and identification to verify signatory power before processing the requested change.

Can an agent file electronically?

An agent may file electronically if the receiving RDO accepts scanned or electronic submissions and the agent provides required authorization. Use authenticated e-signature methods, include notarized or otherwise verified power of attorney when requested, and retain proof of consent and delivery for audits.

What if my form is rejected?

Review the RDO's rejection reason and supply missing or corrected documentation promptly. Common fixes include submitting certified copies, clarifying name formats, correcting TINs, and providing explicit authorization for agents. Retain correspondence and tracking details to prove timely remediation.

Are notarization or witnesses required?

Notarization and witness requirements depend on the specific change and the RDO's rules. Some updates accept unnotarized copies; others require notarized documents or witness statements. Check the target RDO's filing guidance or consult a local tax practitioner to confirm authentication needs.

BIR Form 1905

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Application for Registration Information Update

BIR Form No. 1905 (ENCS)

To be filled up by BIR DLN: Fill in applicable spaces. Mark all appropriate boxes with an "X".

Part I TAXPAYER INFORMATION

1. TAXPAYER IDENTIFICATION NUMBER (TIN) 2. RDO Code

3. TAXPAYER'S NAME

PART II REASON FOR REGISTRATION INFORMATION UPDATE

Replacement / Cancellation of Outbound Correspondence Certificate of Registration Replacement of Lost/Damaged TIN Card Change in Tax Type Details Authority to Print Receipts and Invoices Cessation of Registration Change in Trade Name Tax Clearance Certificate for Transfer of Property(ies) (TCL 2) / CAR Update of Books of Accounts Cancellation of TIN Change in Accounting Period Change in Registered Address Change in Registered Activities Others (Specify)

4. DETAILS OF REGISTRATION INFORMATION UPDATE

4A. REPLACEMENT / CANCELLATION OF OUTBOUND CORRESPONDENCE

Certificate of Registration: Cancellation due to closure of a business Lost Certificate of Registration Correction of registration information

Nature of correction

AUTHORITY TO PRINT RECEIPTS AND INVOICES

Change of printer as requested by the taxpayer Lost Authority To Print Correction of registration information in the Authority to Print

Nature of correction

OLD BIR PERMIT No./ OCN

TAX CLEARANCE CERTIFICATE FOR TRANSFER OF PROPERTY(IES) (TCL 2) / CERTIFICATE AUTHORIZING REGISTRATION (CAR)

Correction of information Lost certificate (CAR/TCL2)

Nature of correction

CAR No./ OLD OCN

TAX CLEARANCE CERTIFICATE FOR TAX LIABILITIES (TCL 1)

Correction of information Lost certificate

Nature of correction

OTHERS (Specify)

4B. REPLACEMENT OF LOST/DAMAGED TIN CARD

Lost TIN Card Damaged TIN Card

4C. CESSATION OF REGISTRATION

Permanent closure of business (head office) of an individual Others (Specify)

EFFECTIVE DATE OF CESSATION

4D. CANCELLATION OF TIN

Death

Dissolution of corporation / partnership

Permanent closure of a branch

Multiple TIN / Invalid TIN

Failure to start / commence business (For non-individual)

As a result of merger or consolidation

Others (Specify)

EFFECTIVE DATE OF CANCELLATION

4E. CHANGE IN REGISTERED ADDRESS

From To

TRANSFER OF HOME RDO Old RDO New RDO

NEW REGISTERED ADDRESS

MUNICIPALITY CODE TELEPHONE NUMBER

ZIP CODE

TRANSFER WITHIN SAME RDO

NEW REGISTERED ADDRESS

MUNICIPALITY CODE TELEPHONE NUMBER

ZIP CODE

Page 2 - Additional Registration Update Details

4F. CHANGE IN REGISTERED ACTIVITIES

OLD LINE OF BUSINESS NEW LINE OF BUSINESS

EFFECTIVE DATE OF CHANGE

4G. CHANGE IN REGISTERED NAME/TRADE NAME

Registered Name Trade Name

NEW

OLD

4H. CHANGE IN TAX TYPE DETAILS

CANCELLED TAX TYPE(S) ADDED (NEW) TAX TYPE(S) ATC

EFFECTIVE DATE OF CHANGE

4I. UPDATE OF BOOKS OF ACCOUNTS

TYPE OF BOOKS TO BE REGISTERED	PSIC	PSOC	QUANTITY	VOLUME NO.		NO. OF PAGES

4J. CHANGE IN ACCOUNTING PERIOD

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

Start Date of New Period Start Date of Old Period

4K. OTHER CHANGES (Specify Details)

EFFECTIVE DATE OF THE CHANGES

5. DECLARATION

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.

Taxpayer/Authorized Agent

Title/Position of Signatory

TIN

Date of Release of COR

Attachments complete? Yes No

Books

Stamp of Receiving Office and Date of Receipt

(To be filled up by BIR)

ATTACHMENTS

A. Replacement of Certificate of Registration

1. Old Certificate of Registration, for replacement

2. Affidavit of Loss, if lost

3. Proof of payment of Certification Fee and Documentary Stamp Tax

B. Replacement of Lost/Damaged TIN Card

1. Affidavit of Loss, if lost

2. Old TIN Card (if replacement is due to damaged card)

C. Cessation of Registration

1. Letter request for cessation of registration

2. Existing BIR Certificate of Registration (for surrender)

3. Inventory list of unused invoices and receipts

4. Unused invoices and receipts for cancellation

D. Cancellation of TIN

Death Certificate / Estate Tax Return / proof of payment of liabilities, if any

NON-INDIVIDUAL / Other Attachments

1. Notice of Dissolution of Business

2. Dissolution Papers (board resolution, bankruptcy declaration)

3. Inventory list of unused invoices and receipts

4. Unused invoices and receipts for cancellation

5. Existing BIR Certificate of Registration

E. Change in Registered Address

1. Original Certificate of Registration

2. Inventory list of unused invoices/receipts

3. Latest DTI Certificate/SEC Registration

4. Latest Mayor's Permit

F. Change in Registered Activities

Original Certificate of Registration

G. Change in Registered Name / Trade Name

1. Amended SEC Registration / DTI Certificate

2. Original Certificate of Registration

H. Change in Tax Type Details

Original Certificate of Registration

I. Update of Books of Accounts

Photocopy of the first page of the previously approved books

J. Change in Accounting Period

1. BIR written approval of the change

2. Photocopy of short period return filed

Additional requirements for taxpayers engaged in trade or business or exercise of Profession

Existing BIR Certificate of Registration / Inventory list / Unused invoices and receipts for cancellation

What BIR Form 1905 Is and when you use it

BIR Form 1905 is the Bureau of Internal Revenue form used to request changes to a taxpayer's registered information, such as name, address, trade name, representative, or tax classification. Filers use it to report updates to the Taxpayer Identification Number (TIN) record and to notify the revenue authority of changes that affect filing or withholding responsibilities. The form is completed by the taxpayer or an authorized representative and submitted to the appropriate BIR Revenue District Office with required supporting documents to validate the requested change.

Why updating registration with BIR Form 1905 matters

Use BIR Form 1905 to keep official tax records accurate, maintain correct withholding and filing statuses, and avoid correspondence or penalties arising from outdated information. Timely updates reduce processing delays and ensure notifications and assessments reach the right taxpayer or authorized representative.

Who completes BIR Form 1905 and typical filers

Taxpayers and their authorized representatives commonly complete BIR Form 1905 to update the registration record with the revenue office.

Individual taxpayers updating name, marital status, or residence address on their TIN record.
Business entities changing trade name, corporate address, officer details, or tax classification.
Authorized agents, accountants, or legal representatives filing updates on behalf of clients.

Confirm authority documentation and identification are included when an agent files to prevent processing delays or rejection.

Step-by-step: completing and preparing BIR Form 1905

Follow these sequential steps to complete and submit BIR Form 1905 accurately to avoid processing delays.

01

Prepare: Gather IDs, proof of address, and supporting certificates.
02

Complete: Fill fields exactly; use MM/DD/YYYY for dates.
03

Attach: Include copies of documents and authorization forms.
04

Submit: File at RDO or follow authorized eSubmission process.

Setting up an electronic workflow for BIR Form 1905

Set up an electronic workflow to collect fields, attach supporting files, define signer roles, and capture audit metadata for each submission.

Field	Configuration
Signature field	Add named signature block and date; require initials on amended pages.
Attachments	Allow multiple PDF uploads; enforce max file size and file type.
Authentication	Use email + SMS OTP for agent authentication; consider ID verification for representative.
Notifications	Send confirmation receipts to taxpayer and agent; store delivery timestamps.

Where to file and what to expect after submission

After completion, submissions are routed to the correct Revenue District Office for review; tracking and proof of receipt are essential for recordkeeping.

File in person: Submit originals and photocopies at the taxpayer's assigned RDO counter.
File by mail: Send signed form with copies and tracking to the RDO mailing address.
eSubmission: Where available, use authorized eSubmission portals that accept scanned attachments and capture metadata.
RDO Processing: Office verifies documents, updates records, and issues an acknowledgment or request for further evidence.

Digital signing and technical requirements for electronic filing

Confirm local acceptance of electronic or scanned submissions before relying on digital signatures for BIR Form 1905.

File formats: PDF and searchable PDF preferred.
Authentication methods: Email, SMS OTP, or ID verification as required.
Integrations: Compatible with CRM and cloud storage integrations.

Timelines, deadlines, and processing expectations

Deadlines vary by RDO; expect acknowledgment or request for evidence within several weeks after filing.

When to file:

File as soon as information changes to avoid incorrect assessments.

Acknowledgment:

RDO issues receipt or acknowledgment upon acceptance of documents.

Requests for evidence:

Office may request certified copies or clarifying affidavits within processing window.

Effective date:

Change becomes effective on the date the RDO updates the taxpayer record.

Follow-up:

Keep proof of delivery and follow up with RDO if no response within 30 days.

Common mistakes to avoid when preparing BIR Form 1905

Submitting inconsistent names or TINs that do not match existing records causes rejections and requires corrected filings.
Failing to attach required supporting documents, such as marriage certificates or board resolutions, delays processing or triggers additional evidence requests.
Using P.O. boxes as sole addresses when a physical address is required can invalidate delivery of official notices.
Authorizing an agent without a clear or signed power of attorney leads to refusal to accept updates or request for notarized proof.

Penalties and risks from incorrect or incomplete updates

Assessment Risk: Incorrect records can trigger reassessments and amended tax notices.

Withholding Errors: Wrong TINs may cause incorrect withholding or backup withholding.

Processing Delays: Missing documents slow approval and can suspend account updates.

Rejection: RDO may return incomplete forms without action.

Legal Liability: Fraudulent changes expose signatories to legal consequences.

Record Mismatch: Mismatched addresses impede service of notices and assessments.

Essential data elements required on BIR Form 1905

Full Name: Legal taxpayer name as on ID.

TIN: Nine-digit Taxpayer Identification Number.

Trade Name: Business or DBA name used commercially.

Address: Street, city, province/state, postal code.

Representative: Agent name, TIN, and authorization type.

Supporting Docs: Certified copies or resolutions as applicable.

Comparing eSignature pricing and features for electronic submission

Common eSignature pricing and feature comparisons to consider when submitting BIR Form 1905 electronically for recordkeeping and proof of receipt.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Varies	Varies	Varies	Varies
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
Envelope Cap	No cap	100 envelopes/user/year	Varies	Varies	Varies

Frequently asked questions about BIR Form 1905

Answers to common questions when completing, signing, or submitting BIR Form 1905, including electronic submission considerations.

Need help? Contact support

Can BIR Form 1905 be signed electronically?
Acceptance of electronic signatures for BIR Form 1905 depends on the local revenue authority and RDO policies; some offices accept scanned signed forms, others require original wet signatures. Before e-signing, confirm with the target RDO or the national BIR guidance.
What supporting documents are required?
Required attachments vary by change type: marriage certificates for name changes, board resolutions for corporate amendments, updated business permits for trade name changes, and valid IDs for representatives. Attach certified or notarized copies if the RDO requests formal proof to accept the update.
Who can sign on behalf of a company?
Authorized signatories are typically officers listed in corporate documents, partners for partnerships, or a designated agent with a signed Special Power of Attorney. The RDO may require original authority documents and identification to verify signatory power before processing the requested change.
Can an agent file electronically?
An agent may file electronically if the receiving RDO accepts scanned or electronic submissions and the agent provides required authorization. Use authenticated e-signature methods, include notarized or otherwise verified power of attorney when requested, and retain proof of consent and delivery for audits.
What if my form is rejected?
Review the RDO's rejection reason and supply missing or corrected documentation promptly. Common fixes include submitting certified copies, clarifying name formats, correcting TINs, and providing explicit authorization for agents. Retain correspondence and tracking details to prove timely remediation.
Are notarization or witnesses required?
Notarization and witness requirements depend on the specific change and the RDO's rules. Some updates accept unnotarized copies; others require notarized documents or witness statements. Check the target RDO's filing guidance or consult a local tax practitioner to confirm authentication needs.

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