Table of Contents What is BIR Form 1905? How to Download BIR Form 1905 (PDF) Part I – Taxpayer Information1 How to Fill Out BIR Form 1905 (Step-by-Step Guide) Number for a taxpayer's identification Code 3 of RDO Number 4 for Contact Part II of Registered Name: The Reason and Specifics of the Registration Information Update or Correction5 Forms 6 replacement or cancellation Other Changes7 Correction, modification, or update of registration data8. Business closure and registration cancellation9 Alteration in Civil Status10 Accounts Books11 Other Correction/Update 12. TIN CardCorrection/Change/Update of Registration InformationChange in Registered Name/Trade NameChange in Registered Address (For Non-Individual)Change in Accounting PeriodChange/Add Registered Activity/Line of BusinessChange/Add Facility Type/DetailsChange/Add Incentive Details/RegistrationChange/Update of Stockholders/Members/PartnersClosure of Business/Cancellation of RegistrationChange of Civil StatusUpdate of Books of AccountRegistration
Every time a taxpayer wishes to update or modify the data or information associated with their registration, they are required to complete and submit BIR Form 1905, an application form, to the Bureau of Internal Revenue (BIR). Changes and updates for which you may require the BIR Form 1905 include:
Change in registered name or trade name; Change in registered address; Transfer of registered address to another Revenue District Office (RDO); Change or addition of registered activity or line of business; Change or update of contact information (e.g. phone number, email address); Change or update of stockholders, members, or partners; Change of civil status (e.g. single to married); Update of books of accounts. Cancellation of Certificate of Registration (COR). Replacement of Tax Identification Number (TIN) ID card.
If a taxpayer wishes to report these updates and changes to the BIR, they can bring the necessary paperwork to the Revenue District Office (RDO) where they are registered along with their completed BIR Form 1905. ,'_com-medrectangle-3','ezslot_5',191,'0','0'_('div-gpt-ad-_com-medrectangle-3-0');
Download BIR Form 1905 (PDF) If you would like to download and print BIR Form 1905, we have provided you with this document. To get the form, simply click the button that says ""Download BIR Form 1905"" below.
You can open the form with a free PDF reader like Adobe Acrobat after downloading it. The form will open in a new tab as soon as you use Chrome on your desktop. You can print the form by pressing Ctrl + P on your keyboard or by going to File > Print.
Download BIR Form 1905 and print it on long bond paper (8 inches by 13 inches) for the best results. You can print it on short bond paper or A4 paper if the paper sizing is set to ""fit"" if you don't have long bond paper. ”{300,250],'_com-medrectangle-4','ezslot_8',192,'0','0'_('div-gpt-ad-_com-medrectangle-4-0');
How to Complete BIR Form 1905 (A Step-by-Step Guide) To complete BIR Form 1905, follow these steps:
Complete the form only in one copy. Only use capital or block letters for all entries. With an ""X,"" check all of the appropriate boxes. If the information is irrelevant, write ""N/A.""
The BIR is not associated with or connected to the author. The information and education provided in this article should not be construed as a substitute for professional guidance.
Part I: Taxpayer Information In the first section of the form, you will provide information about your taxpayer, such as their TIN and RDO code.
1. Your 14-digit taxpayer identification number (TIN) should be provided. Simply add zeros (0) to the end of your TIN if it only has 9 to 12 digits.
Learn how to get your TIN back if you forget or lose it in this article. ,'_com-box-4','ezslot_7',193,'0','0'_('div-gpt-ad-_com-box-4-0');
2. RDO Code The BIR Revenue District Office where you are currently registered is represented by your RDO code, which is an alphanumeric number. Not sure what your RDO code is? Check out the BIR RDO codes on this list.
3. Write down your landline or mobile phone number so that people can contact you.
4. If you are an individual taxpayer, write your last name, first name, and middle name in that order. If you are a corporate taxpayer or a non-individual taxpayer, write your registered name.
Part II: The Reason for and Specifics of the Registration Information Update or Correction 5 Fill out this section only if you want to replace or cancel your Certificate of Registration, TIN ID card, or any other BIR documents and forms. 300,250],'_com-banner-1','ezslot_10',194,'0','0'_('div-gpt-ad-_com-banner-1-0');
Forms Certificate of Registration (COR): Check this box if you want to replace or cancel your Certificate of Registration in the event of a death, business closure, or other occurrence. Mark this box if you want to apply for a replacement or cancellation of your Authority to Print (ATP) receipts or invoices. Mark this box if you want to apply for a replacement or cancellation of your Tax Clearance Certificate of Liabilities (TCL1) card. Mark this box if you want to apply for a replacement or cancellation of your Taxpayer Identification Number (TIN) card. Find out how to get a new TIN ID card by reading this article. Mark this box if you want to apply for a replacement or cancellation of your Tax Clearance Certificate for Transfer of Property/ies (TCL2) or Certificate Authorizing Registration (CAR). Other (Specify) – Mark this box if you want to apply for other BIR forms that are not listed in this section and specify the name of the form.
In the event that the BIR form you selected was lost or damaged, check this box. Change of Accredited Printer in Response to the Taxpayer's Request: Check this box if you've changed your receipt and invoice accredited printer. Correction, Modification, or Update of Registration Data Mark this box if you wish to modify, update, or correct your registration data. Others (Specify): Mark this box and specify the reason you are requesting a replacement or cancellation for additional reasons not listed here.
6. Other Updates Closure of Business – Check this box if you are closing your business, and then move on to the section titled ""Closure of Business/Cancellation of Registration."" Change of Civil Status: Mark this box if your civil status has changed (for example, from single to married), and then go to the ""Change of Civil Status"" section. Update of Books of Accounts: If you want to make changes to your books of accounts, check this box, and then go to the ""Books of Accounts"" section. Optional 8% Income Tax Rate: Check this box to take advantage of the TRAIN Law's 8% income tax rate. Self-employed individuals with annual gross incomes of less than 3 million are eligible for this option. Others (Specify): Mark this box and specify the update for additional updates that are not listed here.
7. Correction/Change/Update of Registration Information: If your registration data or information has changed, or if you want to correct an incorrect entry, please fill out this section.
A. Change in Registered Name or Trade Name Check the box that corresponds to the type of name you wish to update or change, whether it is your ""Registered Name"" or ""Trade/Business Name.""
After that, enter both the new registered name or trade/business name and your previous registered name or business name in the appropriate field.
B. Change in Registered Address If you or your business are moving to a new location, you can report a change of address by filling out this section of BIR Form 1905.
If your new address is in the same Revenue District Office (RDO) as your old one, check the box next to ""Transfer within same RDO."" If your new address is in a different RDO, mark ""Transfer to another RDO"" instead. 336,280],'_com-large-leaderboard-2','ezslot_12',195,'0','0'_('div-gpt-ad-_com-large-leaderboard-2-0'); Indicate the new RDO in the ""To"" field.
In the appropriate fields, enter your new address, including the building's name and number, street name, barangay, municipality, province, and ZIP code.
C. Change in Accounting Period If you want to switch your accounting period from the calendar period to the fiscal period and vice versa, please complete this section. An accounting year that does not end on December 31 is referred to as a fiscal period.
Add the accounting start month and effectivity date (in MM/DD/YYYY format) to any of the following options that you want to mark:
From Fiscal to Calendar PeriodD. Change or Add Registered Activity or Line of Business If you want to change or add a registered activity or line of business, just fill out this section of BIR Form 1905. A list of activities and business areas can be found in the Philippine Standard of Industrial Classification (PDF download available here). In addition, use the MM/DD/YYYY format to indicate the change's effective date. ,'_com-leader-1','ezslot_14',196,'0','0'_('div-gpt-ad-_com-leader-1-0');
E. Modify/Add Facility Type/Details If you want to modify or add a facility for your business, complete this section. Write the appropriate facility code in the field provided, or refer to this page for a list of facility codes.
Additionally, examine the legend on the right to determine the appropriate facility type. For instance, if the facility is a place of production, mark it with ""PP.""
Write down the new facility's address, which should include the building's name, street, barangay, municipality, province, and ZIP code.
Fill out this section of BIR Form 1905.336,280]'_com-large-mobile-banner-2','ezslot_15',197,'0','0'_('div-gpt-ad-_com-large-mobile-banner-2-0'), if you want to change or add the tax incentives for your business.
Investment Promotion Agency: Mention the appropriate Investment Promotion Agency (IPA) for managing your tax incentives. The Board of Investments (BOI) and the Philippine Economic Zone Authority (PEZA) are two examples.Legal Basis – Write down the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act as the legal basis for your tax incentives. Rewards Given – Make a list of the rewards given to your company or business. No. of Registration or Accreditation – Inscribe the IPA's accreditation or registration number.
G. Change/Add Tax Type Details, Suspend/Register Tax Type In this section, you can change or add your tax type (such as estate tax or withholding tax). Write the name of a tax type you want to suspend or cancel in the ""Suspend/Cancelled Tax Type/s"" field, and write the name of a tax type you want to re-register or add in the ""Re-register/Added/New Tax Type/s"" field. The type of form and the alphanumeric tax code (ATC) will be filled out by the BIR.
H. Change/Update of Contact Type If you want to change your contact information, check the box that corresponds to your phone, mobile, or fax number, and then write your new phone number on the right. Below it, add your email address as well.
I. Change/Update of Authorized Representative or Contact Person Please complete this section if you have appointed a new authorized representative or contact person. In that order, write the last name, first name, middle name, and any suffix (if any) of your contact person or authorized representative. Include their position and tax identification number (TIN) below their name.
J. Change or Update of Stockholder, Member, or Partner Names You can change or update the names of your stockholders, members, or partners in this section of BIR Form 1905. In that order, write their middle name, first name, and, if applicable, suffix. Write only their registered name for non-individuals. Also include their TIN, if any. 336,280], ""_com-leader-3,"" ""ezslot_17,"" 198,"" ""0,"" ""0""_(""div-gpt-ad-_com-leader-3-0""));
8. Cancellation of Registration/Closing Your Business Do you want to cancel your TIN or BIR certification of registration because your business has closed or you have failed to start up? After that, complete the section that follows on BIR Form 1905.
A. Cancellation of TIN If you want to cancel a tax identification number (TIN) because of the taxpayer's death, possession of multiple TINs, failure to start a business, or other circumstances, complete this section.
Death: If the taxpayer has passed away, check this box. Multiple/Identical TIN: Check this box if you want to cancel two or more tax identification numbers. Failure to Establish/Start a Business (For Non-Individuals): Select this option if you were unable to establish your company. Permanent Branch Closure: Mark this if your branch is permanently closed. Dissolution of a Partnership or Corporation: Check this box if your partnership or corporation has been dissolved or ceased operations. As a Result of a Merger or Consolidation – Select this option if your company merged with another. Others (Specify): Check this box and specify why you want your TIN canceled if your reason is not listed.
B. De-Register or Cessation of Registration: If you've decided to close your business, you should tell the BIR so that it can be de-registered or stopped from being registered. After writing your trade name, check the box labeled ""Permanent closure of business (head office of an individual)."" After that, use the MM/DD/YYYY format to indicate the termination's effective date.
9. Change of Civil Status Using BIR Form 1905, you can update your civil status and, if necessary, your new married name. Simply check the box labeled ""From Single to Married,"" and then write both your new name, or married name, and your old name, also known as your maiden name.
Mark the box marked ""From Married to Single"" if you were divorced, legally separated, or had your marriage annulled. ”{580,400],'_com-large-mobile-banner-1','ezslot_11',199,'0','0'_('div-gpt-ad-_com-large-mobile-banner-1-0');
Include your spouse's employment status, complete name, TIN (if applicable), employer's name, and employer's TIN, among other personal information.
10. Books of Accounts An accounting book is a book in which all of a company's financial transactions are recorded. This section allows you to register or add your books of accounts.
The type (whether manual or loose-leaf), quantity, volume, date registered, date issued, and permit number should be specified.
11. Other Update/Correction For any additional updates or corrections not covered in the preceding sections of BIR Form 1905, please indicate them in this section.
12. Declaration Read the declaration and, if you agree with it, sign it by writing your title or position (if any) over your printed name.
List of Documentary Requirements In addition to the completed BIR Form 1905, you are required to submit the necessary supporting documents for your update, correction, or cancellation application. Although the list of documentation requirements can be found on the final page of BIR Form 1905, we have included it here for your convenience.
Correction/Change/Update of Registration Information Change in Registered Name/Trade Name Amended SEC Certificate of Registration or DTI certificate (one photocopy) Letter request for temporary use of old receipts/invoices (for business taxpayers), if applicable (one original) Change in Registered Address (For Non-Individual) From Old RDO:
If not to be used in the new RDO, an inventory list of unused principal and supplementary receipts and invoices should be destroyed, or a letter should be requested for approval to use the unused receipts and invoices in the new RDO. From the new RDO:
Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list by old RDO (one original)Transfer Commitment Form (one original)300,250],'_com-leader-2','ezslot_16',703,'0','0'_('div-gpt-ad-_com-leader-2-0'); Certificate of Filing of Amended Articles of Incorporation (only for non-individual
Change in Accounting Period Securities and Exchange Commission (SEC) Certificate of Filing of Amended By-Laws showing the change in accounting period (1 certified true copy) Letter request indicating the reasons for the change in accounting period (1 original) Sworn declaration of ""Non-Forum Shopping"" stating that the request has not been filed or previously acted upon by the BIR national office (1 original) Sworn undertaking to file a separate final/adjustment return (1 original) Change/Add Registered Activity/Line of Business Am
Amended Articles of Incorporation/Cooperation/Partnership Closure of Business/Cancellation of Registration Death certificate, in case of death of the individual (one photocopy) Inventory of unused sales invoices/official receipts (SI/OR) (one original)Unused sales invoices/official receipts and all other unutilized accounting forms (e.g. vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) Authorization or certification issued by officer enum Computerized Books of Accounts Permit to Use (PTU) Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its components, or acknowledgement certificate, if applicable (1 photocopy)DVDs containing electronic books of accounts and records Affidavit attesting to the completeness, accuracy, and appropriateness of the computerized accounting books/records, in accordance with the keeping of books of accounts and records for internal revenue tax purposes (1 original) How to Submit BIR Form 1905 There are two ways to submit your duly completed BIR Form 1905:
via email or by going to the BIR RDO where you are registered in person.
You can send a scanned copy of your properly completed BIR Form 1905 with signature and a copy of a government-issued ID card to the email address of the RDO where you are currently registered if you are unable to visit the BIR RDO to submit your application for updating your registration information.
Attach the appropriate documents to your email, such as a marriage certificate, after reviewing the list of documentary requirements. The BIR Revenue District Offices (RDO) list and email addresses can be found on this page.
Depending on the kind of update or correction you're applying for, the BIR may not accept submissions via email. You may need to personally visit the RDO to submit your BIR Form 1905 and the necessary documents for updates and modifications that necessitate the submission of original documents (such as an Affidavit of Loss).
Final Thoughts Paying your taxes on time and maintaining accurate registration records are two aspects of good tax compliance. This way, you won't have to deal with any extra stress, especially during tax season. We hope that our guide on BIR Form 1905 was helpful to you. If you need help with your taxes, don't be afraid to hire an accountant or other tax professional.
You can reach the BIR Customer Assistance Division hotline at (02) 8538-3200 or send an email to contact_us@bir.gov.ph with any inquiries or concerns.
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