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BIR Form 1905

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Application for Registration Information Update
Republic of the Philippines
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
BIR Form No. 1905

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

Replacement of Lost/Damaged TIN Card

Cessation of Registration

Cancellation of TIN

Change in Registered Address

Change in Registered Activities

Change in Tax Type Details

Change in Trade Name

Update of Books of Accounts

Change in Accounting Period

Others (Specify)

4 DETAILS OF REGISTRATION INFORMATION UPDATE

4A REPLACEMENT / CANCELLATION OF OUTBOUND CORRESPONDENCE

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

Nature of correction

Lost certificate (CAR/TCL2)

CAR No./ OLD OCN

TAX CLEARANCE CERTIFICATE FOR TAX LIABILITIES (TCL 1)

Correction of information

Nature of correction

Lost certificate

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

TRANSFER WITHIN SAME RDO

NEW REGISTERED ADDRESS

MUNICIPALITY CODE TELEPHONE NUMBER

BIR Form No. 1905 (ENCS) - Page 2

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

VOLUME NO. FROM TO NO. OF PAGES

QUANTITY

4J CHANGE IN ACCOUNTING PERIOD (Applicable to non-individuals)

From Calendar Period to Fiscal Period

Start Date of New Period

From Fiscal Period to Calendar Period

Start Date of Old Period

From One Fiscal Period to Another Fiscal 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.

Attachments complete? Yes No

Date of Release of COR

Taxpayer/Authorized Agent

Title/Position of Signatory

TIN

Books

Stamp of Receiving Office and Date of Receipt

(To be filled up by BIR)

ATTACHMENTS:

A.1. Replacement of Certificate of Registration

a. Old Certificate of Registration, for replacement

b. Affidavit of Loss, if lost

c. Proof of payment of Certification Fee and Documentary Stamp Tax - to be submitted before the issuance of the new Certificate of Registration

2. Replacement/Cancellation of Authority to Print Receipts and Invoices

a. Original Authority to Print Receipts and Invoices

b. New Application Form 1906, if applicable

3. Replacement of Tax Clearance Certificate for Tax Liabilities

a. Affidavit of Loss, if lost

b. Proof of payment of Certification Fee and Documentary Stamp Tax - to be submitted before the issuance of the new Tax Clearance Certificate

B. Replacement of Lost/Damaged TIN Card

1. Affidavit of Loss, if lost

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

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What BIR Form 1905 Is and when it applies

BIR Form 1905 is the Bureau of Internal Revenue document used to request changes to a taxpayer's registration details or to update information already on file. Typical uses include changes of address, business name, tax type, or authorized representatives. The form collects identifying data, current registration details, and the specific updates requested, and it must be filed with the issuing revenue district office or electronically where available. Accurate completion prevents processing delays and helps maintain correct tax records and notices.

Why completing BIR Form 1905 correctly matters

Accurate updates ensure tax notices, assessments, and refund communications reach the right parties and avoid penalties or backup withholding. Properly documented changes also preserve compliance history and streamline future filings.

Why completing BIR Form 1905 correctly matters

Who typically files BIR Form 1905

The form is most often completed by registered taxpayers, business owners, and authorized agents when registration information changes.

  • Individual taxpayers updating personal address or contact details to ensure correct correspondence and notices.
  • Small business owners changing trade name, business address, or taxation type for accurate registration.
  • Authorized representatives or tax professionals submitting updates on behalf of clients with supporting authorization.

Core elements included on BIR Form 1905

A professional completion includes clear identification, explicit change requests, evidence attachments where required, and signed authorization. The form should match supporting IDs and official records.

Taxpayer identity

Full legal name, TIN or registration number, and taxpayer classification must match BIR records to avoid rejection and facilitate automated updates.

Contact details

Current mailing address, email, and telephone number are used for notices; provide complete street address rather than a P.O. box when required.

Change specification

Clearly indicate which field(s) are changing (example: business name, trade name, registered address, type of taxpayer) and provide both old and new values.

Supporting documents

Attach ID copies, business permits, Board resolutions, or authorization letters as applicable to validate the requested change.

Authorized signature

Signature of the taxpayer or authorized agent plus printed name, title, and date; include proof of authority when an agent signs.

Official use section

Leave BIR verification fields and stamps for the revenue officer and do not alter processing notes or dates reserved for the office.

Required data elements at a glance

Taxpayer Name: Full registered name
Tax Identification: TIN or registration number
Change Type: Specific field(s) updated
New Information: Complete replacement values
Signature: Taxpayer or agent
Attachments: IDs and authorizations

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

Follow a clear sequence: confirm the current registration, prepare supporting documents, complete the form accurately, sign, and submit to the appropriate office or electronic channel.

  • 01
    Verify current record: Confirm existing BIR registration details before changing them.
  • 02
    Gather attachments: Collect IDs, permits, and authorization documents as required.
  • 03
    Complete form: Enter new and old values clearly and legibly.
  • 04
    Submit: File at the issuing revenue district office or by accepted electronic method.

Preparing an electronic workflow for BIR Form 1905

Set up an e-submission workflow that captures fields, attachments, signer identity, and audit trail to mirror paper filing requirements.

Field Configuration
Identification Require TIN and full legal name fields
Attachments Mandatory file upload fields for IDs and documents
Signature Signer name, capacity, and date fields
Audit Trail Capture timestamps, IP, and email addresses

Where to send BIR Form 1905 and how it is processed

Determine whether your update is handled by local revenue district offices or via an online portal. Processing routes differ by the type of change and local BIR practice.

  • Local RDO submission: Deliver the signed form and attachments to the issuing revenue district office.
  • Electronic portal: Use the BIR's official e-services if available for online updates.
  • Tax agent filing: Authorized representatives file with a letter of authorization attached.
  • Verification: BIR reviews documents; requests corrections if necessary.

Digital signing and distribution considerations

Use an e-signature workflow that preserves a complete audit trail and supports required attachment uploads.

  • File formats: PDF, DOCX
  • Integrations: NetSuite, Salesforce
  • Authentication: Email or SMS codes

Timing and processing expectations for updates

Processing times vary by office and the nature of the change. Simple address updates often complete faster than changes requiring corporate documentation or verification.

Immediate updates:

Minor details processed same day or within a few business days

Document-verified changes:

May take 5–15 business days depending on review needs

Agent-submitted updates:

Require authorization verification, adding several days

Requests for clarification:

Can extend processing until corrected documents are provided

Notification:

BIR issues updated registration or confirmation when change is accepted

Common preparation mistakes to avoid

  • Submitting mismatched names between the form and supporting ID delays processing and can require a new application.
  • Incomplete supporting documents, such as unsigned authorization letters or unreadable ID copies, routinely trigger rejection or requests for resubmission.
  • Using informal abbreviations or inconsistent address formats can prevent the office from matching records correctly and cause follow-up inquiries.
  • Failing to indicate both the old and new values for a changed field makes it unclear what the taxpayer intends to update.

Risks and consequences of incorrect information

Delayed notices: Missed tax communications
Incorrect filings: Wrong assessments
Penalties: Late payment fines
Backup withholding: Possible withholding triggers
Identity mismatch: Verification failures
Rejection: Form returned for correction

eSignature vendor pricing and feature snapshot for form updates

Compare basic pricing and key features to select an eSignature provider that fits authentication needs, volume, and compliance requirements without relying on dated price notes.

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 by plan Varies by plan Varies by plan Varies by plan
Bulk Send Yes (Business Premium) Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No
Envelope Cap No cap 100 envelopes/user/year Varies by plan Varies by plan Varies by plan

Frequently asked questions about BIR Form 1905

Answers to common questions on completion, required documents, e-signing, and correcting errors when filing BIR Form 1905.


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