Procedure in the Transfer of BIR Registration from one RDO to Another

TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL)

A. Venue

RDO having jurisdiction over the new business address, with the application copy furnished to the old RDO.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements

1. Copy of Amended SEC / DTI Certificate bearing the taxpayer’s new business address;

2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;

3. Board Resolution approving the transfer of business address, if applicable;

4. Copy of Contract of Lease executed for the new place of business, if applicable.

D. Procedures

I. Branches / Facilities

1. Request for transfer of registration of branch / facility shall be filed at the BIR district office where such branch/facility is registered.

2. Where no tax type is registered except ARF, transfer shall be completed by the old BIR district office within five (5) days from receipt of the request.

3. Transfer of branches with other registered tax types shall observe the same procedures in transferring a HO.

II. Head Office

1. The old BIR district office shall conduct an ocular inspection in both old and new business addresses before transferring the applicant’s registration data to the new BIR district office.

2. A taxpayer requesting for transfer of his/her/its HO should not be allowed to transfer to a BIR district office where his/her/its previous RDO/ARDO is currently assigned.

3. The taxpayer requesting for transfer shall file the proper form to the old BIR district office together with the prescribed documentary requirements.

4. The new BIR district office shall be furnished by the taxpayer with a copy of the update form duly received by the old BIR district office.

5. The transfer of HO shall be effective upon approval by the old BIR district office which should not exceed the ten (10) working days prescribed period from the date of complete submission of the required documents.

6. If the old BIR district office fails to complete the transfer within the prescribed period, the Revenue Data Center (RDC) having jurisdiction of over the same shall perform the transfer electronically.

7. The request for transfer shall be processed by the old BIR district office based on the supporting documents submitted by the transferring taxpayer.

8. Upon receipt of the update form duly received by the old BIR district office, the new BIR district office shall immediately conduct an ocular inspection of the transferring taxpayer’s actual business location.

9. If upon ocular inspection, the new BIR district office has determined that the given business address is non-existent, inaccurate, unoccupied or occupied by persons other than the transferring taxpayer, the new BIR district office shall immediately notify in writing the old BIR district office of such fact so that the old BIR district office shall not allow the requested transfer of registration.

10. The results of the ocular inspection conducted shall form part of the registration docket of said taxpayer. Furthermore, the new BIR district office shall include the newly transferred taxpayer in its regular TCVD activities where ocular inspection of the actual business location of the newly transferred taxpayer shall be mandatorily conducted.

Example:
Transfer of Registration of Everlink from RDO Paranaque to RDO West Cavite
Nov. 14, 2019 (11:00 am) - submitted the following docs at Updates COR counter:
(a) Update forms from old RDO office (i.e. endorsement from old RDO, RCS verification slip, and Transfer Commitment Form)
(b) Copy of Amended SEC Certificate bearing the new address
(c) Copy of Mayor's Business Permit
(d) Board Resolution appointing the authorized representative to transact at BIR, together with a copy of ID of the President and the authorized representative.

12:00 noon - Release of COR.
To follow: submission of BIR Form No.1906 (Application for Authority to Print Receipts and Invoices)