BIR Form 1905 is the Application for Registration Information Update. You use it to change your address or civil status, transfer to another RDO, add a line of business, switch to the 8% rate, get a paper TIN card or close your business. Many of these changes can now be done free in ORUS.
Think of 1905 as the form for everything that happens after you register. Moved house, got married, changed what you sell, want to stop paying percentage tax, closing down: it's all 1905. For freelancers and creators, the two that matter most are the 8% switch and the RDO transfer.
What Form 1905 covers
| Change | Can you do it free in ORUS? | Extra documents at the RDO |
|---|---|---|
| Change of residence address | Yes | Proof of the new address |
| Transfer of registration to another RDO | Yes (transfer of registration record) | Varies by taxpayer type |
| Civil status | Yes | Marriage contract or court order |
| Add a line of business or business name | Yes | Amended Mayor's Permit or DTI certificate |
| Register a new tax type or the 8% option | Yes | None listed |
| Paper TIN card | No, Digital TIN ID instead | 1x1 photo, government ID, personal appearance |
| Replace a lost COR | No | Affidavit of loss, 30 pesos stamp tax |
| Close the business | No | Inventory, unused invoices, original COR and permits |
Manual 1905 applications usually need 2 originals. If ORUS can do your change, it's quicker and free.
The 8% switch: the 1905 most creators need
This is the one with a deadline. If you want the 8% income tax rate in a year after your first, the BIR's guide says you file Form 1905 at the beginning of the taxable year to end-date your quarterly percentage tax, or you signify it on your first quarterly return of the year. Miss both and the graduated rates apply for the whole year.
The 8% rate is for people earning purely from business or profession with gross sales and other income within the 3 million pesos VAT threshold. In your first year, you choose it on Form 1901 or your first 2551Q or 1701Q instead, so 1905 isn't needed then.
Moving? Transfer your RDO
Your registration sits with the RDO for your taxpayer type and address. When you move, you transfer the registration record with 1905. If the business address changes within the same RDO, the checklist asks for 2 originals of 1905, the permit or certificate showing the new address, and a letter if you want to keep using your old invoices for a while.
Closing down
Stopping your business isn't just a matter of not filing. Closure is a 1905 application with an inventory of what's left, your unused invoices, your original COR and BIR permits. The BIR settles any tax due before it issues the tax clearance, which carries a 30 pesos stamp tax. Skip this and the system keeps expecting returns from you.
How to file it
- Check whether ORUS can do your change. If yes, log in, make the update and save the confirmation.
- If not, download Form 1905 and the matching checklist, and prepare 2 originals.
- Bring the supporting documents for your change, and a Special Power of Attorney if someone files for you.
- Submit at your RDO, or through the TRRA portal if your transaction is listed there.
Common 1905 mistakes
- Moving and not transferring your registration, so your returns and notices end up tied to the old RDO.
- Missing the start of year window for the 8% switch, then paying percentage tax plus graduated rates for another year.
- Treating a closed business as closed without filing. Until 1905 closure is processed, the BIR still expects returns.
- Bringing one copy when the checklist asks for 2 originals for a manual application.
- Forgetting the letter request if you want to keep using old invoices after an address or name change.
If you only remember one thing, make it the January reminder. The rate decision is the 1905 filing with the biggest effect on what you pay.
Replacing a lost Certificate of Registration
Lost your COR? You can't just print a new one from memory. The checklist asks for Form 1905 in 2 originals, an affidavit of loss, and the 30 pesos loose stamp tax for the replacement COR. If your registration came through ORUS, check your profile first, because you may be able to download the electronic COR again without a trip to the RDO. It's a small job, but don't leave it, because online sellers are expected to show their COR on their shop or profile and brands sometimes ask to see it before they'll pay you.
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My verdict
Do your updates in ORUS wherever you can, and put a reminder in January for the 8% decision so it's never made by default. If you're weighing up what to keep and what to declare, my notes on declaring side hustle income and tax tips for the self-employed are worth a read.
Frequently asked questions
What is BIR Form 1905 used for?
Updating your registration: address, civil status, line of business, tax types, the 8% rate option, transfer to another RDO, TIN card issuance, replacing a lost COR and closing a business.
Can I file Form 1905 online?
Many 1905 changes are now ORUS updates you can make online for free, such as a change of residence address or transfer of registration record. Some, like closure, still go to the RDO.
How do I switch to the 8% tax rate in my second year?
File Form 1905 at the beginning of the taxable year, or signify the choice on your first quarterly return of the year. Otherwise the graduated rates apply.
How many copies of Form 1905 do I need?
The BIR checklist usually asks for 2 originals for manual applications, and 1 original for a paper TIN card.
Do I need Form 1905 to close my business?
Yes. Closure is filed on 1905 with your inventory, unused invoices and original COR, and any tax due is settled before the tax clearance.
