At the counter

Update your registration details

Ten things you can change online, free, without queueing. Most people still take the day off work for these.

Say this at the counter

Checklist to ask for
CDR F1105
QF11-11.2025.00 · 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, two originals, for anything done on paper

  • Marriage contract or court order, for a change in civil status

  • Amended DTI or SEC certificate, for a change in registered or trade name

    For adding or changing a line of business, an amended Mayor's Permit or SEC certificate.

  • Mayor's Permit, DTI certificate or SEC certificate bearing the new address

    Only when the new business address stays inside the same RDO's jurisdiction.

  • Letter request for temporary use of old invoices, if the change affects what is printed on them

  • Affidavit of loss, to replace a lost COR or ATP

    Plus 30 pesos of loose DST for a replacement COR.

Pick your route

Online, through ORUS

Same-session for most updates · Free

Best for Almost everyone. The CDR lists these ten as free and online.

  1. 01

    Create or log in to your ORUS account.

  2. 02

    Pick the update you need from the ten the BIR publishes as online-capable.

    Secure a digital TIN ID. Update contact information. Update contact person. Update civil status. Change residence address. Transfer your registration record. Add a line of business. Register a new business name. Register new tax types or form types. Elect the 8% income tax rate.

  3. 03

    Confirm the change landed before you rely on it.

    Especially the 8% election, which changes which returns you owe for the rest of the year.

The catch. The list is what the BIR itself publishes. Anything outside it, such as a change of accounting period or a lost COR, still needs the counter.

Walk-in, at your RDO

3 working days as a simple transaction, per RA 11032 · Free, except 30 pesos of DST for a replacement COR and 100 pesos for a replacement paper TIN card

Best for Changes the online system does not cover, and anything needing a notarized document or an affidavit.

  1. 01

    Ask for CDR F1105 and find your specific change on it.

    The checklist is organised by change type. Only the block that matches your change applies to you.

  2. 02

    File Form 1905 with the documents that block lists.

  3. 03

    Ask in writing to keep using your existing invoices, if the change alters them.

Do not leave without

  • An updated Certificate of Registration where the change affects it
  • Your stamped copy of Form 1905
  • Written approval if you asked to keep using old invoices

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

  • A first paper TIN card is free. A replacement costs 100 pesos, and personal appearance is mandatory for the card itself.
  • Electing the 8% rate is an update, not a filing. Do it through ORUS or on your first quarterly return, and note the date you did it.
  • Moving your business address across RDO lines is not this transaction. That is a transfer, CDR F1105T.
  • Fake TIN cards get confiscated and destroyed. The digital TIN ID from ORUS is free and equally valid.

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.