Freelancers often move. You may change your home address, business address, or Revenue District Office (RDO). When this happens, confusion starts. Many ask: Do I still need BIR Form 1905 if I will file Form 1901 in a new RDO?
This matters because filing the wrong form can delay registration, cause data errors, or trigger penalties.
Let’s clear this up—simply and correctly.
What Is BIR Form 1905?
BIR Form 1905 is used to update or transfer taxpayer registration details.
It is commonly used for:
- Change of RDO
- Update of address or registered name
- Replacement of lost COR or ID
It does not register a new taxpayer. It only updates existing records.
Why BIR Form 1905 Is Important
Your RDO controls your tax records. If your RDO is wrong, everything else becomes complicated.
Using BIR Form 1905 ensures:
- Your records are accurate
- Your filings go to the correct RDO
- You avoid rejected returns or system mismatches
For freelancers, accuracy means fewer compliance issues.
Do I Still Need BIR Form 1905 If I File 1901?
Yes, in most cases.
If you are already registered with the BIR and you are moving to a new RDO, filing Form 1901 alone is not enough.
Here’s the correct rule:
- Form 1901 → for new registration or additional registration
- Form 1905 → for updating or transferring existing records
If your old RDO still holds your file, Form 1905 is required to transfer it.
How to File Correctly (Step-by-Step)
- Step 1: File BIR Form 1905
Submit it to your current (old) RDO to request the transfer.
- Step 2: Wait for RDO Transfer Approval
Some RDOs process this internally. Others may ask you to follow up.
- Step 3: File BIR Form 1901 in the New RDO
Once transferred, you may file Form 1901 if needed for:
- Change in taxpayer type
- New line of business
- Updated registration details
Skipping Step 1 can delay Step 3.
When and Who Should File BIR Form 1905
You need BIR Form 1905 if you are:
- A freelancer changing residence to a new RDO
- Switching from employment to self-employed in a new area
- Updating business address across RDOs
If you are not yet registered at all, then 1901 alone is enough.
Practical Tips for Freelancers
- Always confirm which RDO currently holds your records
- File 1905 before submitting returns in the new RDO
- Keep stamped copies of all forms
- Do not assume RDO transfer is automatic
Correct sequencing saves weeks of delay.
If you are already registered and moving to a new RDO, BIR Form 1905 is still required, even if you plan to file Form 1901.
For freelancers, proper registration updates protect you from filing errors, penalties, and future audits. When in doubt, update first—then register.
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