# Move your registration to another RDO

> The transaction with the most folklore attached. Open cases do not freeze you in place, and there is a named form that says so.

Source: https://taxkaya.com/processes/transfer-rdo
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.

## Say this at the counter

- **Checklist of Documentary Requirements** F1105T
- **Quality form number** QF11-13.2025.00
- **Revision** Revised July 2025
- **Citizen's Charter classification** Simple
- **RA 11032 legal maximum** 3 working days, extendable once

## What they may ask you for

- **BIR Form 1905, three originals, if you are transferring a business registration** All three get stamped Received. First copy goes to the new RDO with the Transfer Related Docket, second stays with the old RDO, third is yours. Individuals not engaged in business, including employees and one-time transactions, file two originals only.
- **Inventory list of unused invoices and supplementary invoices, three originals** Either for destruction, or attached to a letter requesting the old RDO's approval to keep using them in the new district.
- **Notarized Transfer Commitment Form, three originals, if applicable or if you have open cases** This is the document most people are told does not exist. It is item 3 on the official checklist for submission to the old RDO.
- **At the new RDO: BIR Form 1905, two originals** Plus your third copy of the Transfer Commitment Form and your stamped third copy of the 1905 from the old RDO.
- **Mayor's Business Permit at the new RDO, for sole proprietors** A duly received application for one is accepted while the LGU is still processing it. Professionals are expressly excepted.

## Do not leave without

- Your stamped third copy of Form 1905 from the old RDO
- Your copy of the Transfer Commitment Form, if one was required
- Approved letter request and inventory list, if you are keeping your unused invoices
- Confirmation from the new RDO that your record arrived

## Pick your route

### Online, through ORUS

- **Best for** Employees and individuals not engaged in business, and any registered taxpayer whose transfer carries no unused invoices or open cases.
- **Official processing time** Not separately published in the Charter. Treat 3 working days as the ceiling.
- **Official fee** Free

1. Log in to ORUS and open the registration update section. Transfer of registration record is one of ten updates the CDR lists as available online free of charge.
2. Submit the transfer request and wait for the email notice.
3. Verify afterwards that your RDO code actually changed. Check it on your ORUS profile or your digital TIN ID before you file anything with the new district.

Caveat: The online route is built for clean records. If you carry open cases or unused invoices, the paper track with the Transfer Commitment Form is the one that will finish.

### Walk-in, old RDO then new RDO

- **Best for** Business registrations, anyone with unused invoices, and anyone who has been told their open cases block the transfer.
- **Official processing time** 3 working days as a simple transaction, per RA 11032
- **Official fee** Free

1. Ask the old RDO for CDR F1105T before you queue. Read it. It is one page and it settles the argument about what is required.
2. File three originals of Form 1905 with your inventory list at the old RDO. Make sure all copies come back stamped Received.
3. If you have open cases, ask for the Transfer Commitment Form and have it notarized. Signing it commits you to settling the pending cases. It does not erase them. It moves them with you so the transfer can proceed.
4. Bring your stamped copies to the new RDO with two more originals of Form 1905. Add the Mayor's Permit if you are a sole proprietor, and your unused invoices for re-stamping if you kept them.

## What bites beginners

- Open cases are unfiled returns, not accusations. They still have to be settled, and the Transfer Commitment Form is you committing to settle them, not a pardon.
- Unused invoices do not automatically survive the move. Either they are destroyed or you request approval in writing to keep using them.
- Employees moving jobs also transfer. The new employer cannot report you correctly while your TIN sits in the old district.
- The old RDO forwards the docket, not you. If the new RDO says nothing arrived, your stamped copy is what forces the trace.

## Sources

- [BIR Checklist of Documentary Requirements, revised July 2025](https://bir-cdn.bir.gov.ph/BIR/pdf/CDR%20-%202025%20(1).pdf)
- [BIR Form 1905, October 2025 ENCS, with its documentary requirements](https://bir-cdn.bir.gov.ph/BIR/pdf/1905%20October%202025%20ENCS%20Final.pdf)
- [ORUS, the BIR online registration portal](https://orus.bir.gov.ph)
- [Republic Act 11032, full text](https://lawphil.net/statutes/repacts/ra2018/ra_11032_2018.html)

## The forms behind this

- [BIR Form 1905: Registration updates and closure](https://taxkaya.com/d/forms/1905.md)
- [BIR Form 2303: Certificate of Registration](https://taxkaya.com/d/forms/2303.md)