# BIR Form 1905: Registration updates and closure

> The everything-changed form: transfer RDO, change address, add or drop tax types, replace a lost 2303, or close the business properly.

Source: https://taxkaya.com/forms/1905
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Why this exists, and why it covers you

Your obligations are computed from the registry: which RDO holds you, which tax types your 2303 lists. When reality changes and the registry does not, the system keeps expecting returns you no longer owe, and every missing one becomes an open case. The 1905 is how the registry stays true.

## Who this is for

- Ex-employees whose TIN still lives at their old employer's RDO
- Anyone moving house, changing regimes, or stopping freelancing

## When

- **As things change** File before the change takes effect, and within 30 days for closures. Many updates work online via ORUS.

## How to do it

1. Pick the update type on the form. One 1905 per kind of change.
2. For closure: file it, surrender unused invoices and your 2303, and file every pending return up to the closure date.

## What bites beginners

- Ghosting the BIR is not closing. Open registrations accrue open cases for every unfiled return. People discover six-figure penalty tabs years later.
- Do the RDO transfer before registering as self-employed. A TIN parked in the wrong RDO stalls the whole 1901.

## Official form PDFs

- **BIR Form 1905** Application for Registration Information Update/Correction/Cancellation, October 2025 (ENCS): https://taxkaya.com/bir-forms/1905.pdf

## Sources

- [Freelancer registration requirements (Respicio & Co.)](https://www.respicio.ph/commentaries/freelancer-bir-registration-requirements-in-the-philippines)
- [Bureau of Internal Revenue](https://www.bir.gov.ph)

## Related guides

- [BIR Form 1901: Registration for the self-employed](https://taxkaya.com/d/forms/1901.md)
- [BIR Form 2303: Certificate of Registration](https://taxkaya.com/d/forms/2303.md)