At the counter

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.

Say this at the counter

Checklist to ask for
CDR F1105T
QF11-13.2025.00 · Revised July 2025
Classification
Simple
Legal maximum: 3 working days, extendable once

The classification is the Bureau's own, published in its Citizen's Charter. It is what sets the deadline the Ease of Doing Business Act holds them to. How to use that.

What they may ask you for

Copied from the official checklist. Anything beyond this list is a fair question, not an obligation.

  • 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.

Pick your route

Online, through ORUS

Not separately published in the Charter. Treat 3 working days as the ceiling. · Free

Best for Employees and individuals not engaged in business, and any registered taxpayer whose transfer carries no unused invoices or open cases.

  1. 01

    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. 02

    Submit the transfer request and wait for the email notice.

  3. 03

    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.

The catch. 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

3 working days as a simple transaction, per RA 11032 · Free

Best for Business registrations, anyone with unused invoices, and anyone who has been told their open cases block the transfer.

  1. 01

    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. 02

    File three originals of Form 1905 with your inventory list at the old RDO.

    Make sure all copies come back stamped Received.

  3. 03

    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. 04

    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.

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

Every receiving copy, stamp and acknowledgment is what makes a later complaint or a deemed-approved claim provable. Photograph them before you leave the building.

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.

The forms behind this

Sources

Checked against BIR rules on

Know what the law owes you before you queue. Five minutes of reading saves the second trip.

Your rights at the BIR

Practical guidance, not legal or tax advice. Requirements and clocks quoted from BIR issuances current as of July 2026. RDOs vary in practice; the published checklist is what you can hold them to.