A BIR registration information update changes an existing taxpayer record. It is different from new registration and different from closing a business. Start by identifying the exact field that changed, because an address/RDO transfer, trade-name update, civil-status update, contact-detail change and added line of business do not all use the same supporting documents.
Which BIR information are you changing?
| Change | What to watch for |
|---|---|
| Contact details/contact person | Often available through ORUS; make sure the taxpayer/account identity is correct |
| Civil status | Supporting civil-registry proof may be needed |
| Residence/business address | Determine whether the move stays within the same RDO or transfers the registration record |
| Registered name / trade name | Use the supporting registration/name documents that match the taxpayer type |
| Add/change registered activity or line of business | Update the business activity without treating it as a brand-new TIN |
| Closure/cancellation | This is a separate cancellation/closure workflow, even though Form 1905 also contains cancellation sections |
ORUS or BIR Form 1905?
BIR Form No. 1905 is the official Application for Registration Information Update/Correction/Cancellation. BIR’s current ORUS guidance also provides an online “Application for Registration Update / Correction / Cancellation” workflow for supported updates. The current documentary checklist states that several ORUS updates—including contact information, civil status, residence address, transfer of registration record and additional line of business—can be processed online free of charge.
Step 1: Confirm the taxpayer and branch being updated
Use the correct TIN and determine whether you are updating the Head Office or a branch. In ORUS, BIR asks users to select the entity/branch before choosing the information to update. Do not edit the wrong branch simply because the registered name is the same.
Step 2: Choose the exact information to update
The current BIR update form includes registered/trade name, registered address/RDO transfer, accounting period, registered activity/line of business, facilities and other update categories. Select only the change that actually applies and prepare the supporting documents for that change.
Step 3: Handle RDO/address changes carefully
An address update can be within the same RDO or can trigger transfer to another RDO. Use the new complete address and confirm the correct jurisdiction. After processing, verify that the registration record shows the intended RDO and address before relying on it for invoicing, books, permits or other tax transactions.
Step 4: Check the updated registration record
After approval, review the taxpayer profile/registration information and any updated certificate/seal/registration output made available by BIR. If you changed a line of business, trade name or address, also check whether your invoice/ATP/books/POS or other registration components need a separate update. A registration update does not automatically update every tax-related permit.
Do not use an update to create a second TIN
Existing taxpayers generally update the existing registration record. Creating another TIN because the address, civil status, employer or business activity changed can cause duplicate-record problems.
