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.
The official form
BIR Form 1905
Application for Registration Information Update/Correction/Cancellation
October 2025 (ENCS)
Mirrored from bir.gov.ph so you can look at a blank copy without hunting the BIR site. File the real thing through eBIRForms, eFPS, or ORUS, not this copy.
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
- 01Pick the update type on the form. One 1905 per kind of change.
- 02For 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.
Sources
Statute first, explainers second. When a link and the law disagree, the law wins.
Checked against BIR rules on
Related
TAXKAYA tracks this deadline and computes the numbers this form asks for, from records you were keeping anyway.
Open the appPractical guidance, not legal or tax advice. Written against the rules in force as of July 2026. Verify current dates on bir.gov.ph before filing.