BIR RDO (Revenue District Office) transfer is the process of moving your tax registration from one BIR office to another when your principal place of business or residence changes to a location covered by a different RDO.

This is especially important when you move your business from one province to another, as each RDO has specific jurisdiction over certain geographic areas. Properly transferring your RDO ensures:

The RDO transfer process involves coordination between your old and new RDO. Here's the complete procedure:

Phase 1: Preparation

Step 1: Gather all required documents before visiting the BIR:

• Duly accomplished BIR Form 1905 (Application for Registration Information Update)
• Current Certificate of Registration (BIR Form 2303)
• Valid government-issued ID (owner or authorized representative)
• Proof of new address (lease contract, transfer certificate of title, or utility bill)
• Updated Mayor's Permit or Business Permit from new location (if applicable)
• For corporations: SEC documents showing amended principal office address
• For sole proprietors: Updated DTI certificate (if business name registration needs update)

Phase 2: Old RDO Processing

Step 2: Submit BIR Form 1905 and supporting documents to your old RDO

The old RDO will review your records and check for:

• Unfiled tax returns
• Unpaid taxes or penalties
• Open tax cases or audits
• Unregistered books of accounts
• Unused invoices or receipts that need surrender

Step 3: Address any compliance issues found

The old RDO will require you to settle outstanding obligations before approving the transfer. This may include filing missing returns, paying penalties, or surrendering unused invoices.

Step 4: Obtain clearance and endorsement

Once compliant, the old RDO will endorse your transfer request and forward your records to the new RDO. This process typically takes several days to weeks.

Phase 3: New RDO Processing

Step 5: Appear at the new RDO for final processing

After the new RDO receives your records, you may need to appear in person to complete the transfer. Bring all original documents for verification.

Step 6: Receive updated Certificate of Registration

The new RDO will issue an updated BIR Form 2303 showing your new address and RDO code. Display this at your new business location as required.

While the basic RDO transfer process is similar, there are key differences between sole proprietorships and one-person corporations:

Aspect	Sole Proprietorship	One Person Corporation
Registration Agency	DTI	SEC
Address Update	DTI certificate amendment (if needed)	SEC amendment of Articles of Incorporation
Authorization	Owner files personally or with SPA	Corporate Secretary or authorized representative with Board Resolution
Books of Accounts	Manual or loose-leaf books	Computerized books (usually)
Complexity	Simpler process	More documentation required

After completing your RDO transfer, you must update other business registrations and documents:

1. Books of Accounts and Invoices

If your address on invoices/receipts or the "Ask for Receipt" notice changes, you must:

• Apply for new authority to print invoices/receipts with new address
• Surrender unused invoices/receipts with old address to old RDO
• Update your "Ask for Receipt" notice with new address and RDO details
• Ensure books of accounts reflect correct address and RDO

2. Employer Registrations

If you have employees, update your address with:

• Social Security System (SSS)
• PhilHealth
• Pag-IBIG Fund
• Department of Labor and Employment (DOLE), if applicable

3. Business Permits and Licenses

Secure new permits from your new location:

• Mayor's Permit/Business Permit from new LGU
• Barangay Clearance
• Fire Safety Inspection Certificate
• Sanitary/Health Permit (if applicable)
• Zoning clearance (if applicable)

4. Commercial and Financial Updates

Notify the following parties about your address change:

• Banks and financial institutions
• Customers and suppliers
• Insurance providers
• Landlords (old and new)
• Utility providers
• Payment processors