BIR Form 1905 – Fill Out and Use This PDF

Application for

BIR Form No.

Republic of the Philippines

Registration Information

1905

Department of Finance

Bureau of Internal Revenue

Update/Correction/Cancellation

January 2018 (ENCS)

Fill in applicable spaces. Mark all appropriate boxes with an “X”

PART I - TAXPAYER INFORMATION

1 Taxpayer Identification Number (TIN)

2 RDO Code

3 Contact Number

-

-

-

B. CHANGE IN REGISTERED ADDRESS

(Old RDO)

(New RDO)

Transfer within same RDO

Transfer to another RDO

From

To

Unit/Room/Floor/Building No.

Building Name/Tower

Lot/Block/Phase/House/Building No.

Street Name

Subdivision/Village/Zone

Barangay

Town/District

Municipality/City

Province

ZIP Code

C. CHANGE IN ACCOUNTING PERIOD (Applicable to Non-Individual)

Accounting Start Month

Effectivity Date (MM/DD/YYYY)

From One Fiscal Period to Another Fiscal Period

From Fiscal to Calendar Period

D. CHANGE/ADD REGISTERED ACTIVITY/LINE BUSINESS

E. CHANGE/ADD FACILITY TYPE/DETAILS (attach additional sheet, if necessary)

Additional/New Facility

Facility Type*

Facility Type

PP

-

Place of Production

BT

-

Bus Terminal

Facility Code

(check applicable facility type)

SP

-

Storage Place

RP

-

Real Property for

.PP .SP WH.SR GG .BT .RP

Others (specify)

WH - Warehouse

Lease with No

F

SR - Showroom

Sales Activity

F

GG -

Garage

Address of Facility

Unit/Room/Floor/Building No.

Building Name/Tower

Lot/Block/Phase/House/Building No.

Street Name

Subdivision/Village/Zone

Barangay

Town/District

Municipality/City

Province

ZIP Code

F. CHANGE/ADD INCENTIVE DETAILS/REGISTRATION

Investment Promotion Agency

Number of Years

Legal Basis

Start Date (MM/DD/YYYY)

Incentives Granted

End Date (MM/DD/YYYY)

Registration/Accreditation No.

Registered Activity

From

To

Tax Regime

Effectivity Date

Activity Start Date

(MM/DD/YYYY)

(MM/DD/YYYY)

Date Issued (MM/DD/YYYY)

Activity End Date

(MM/DD/YYYY)

Re-register/Added/New Tax Type/s

Form Type

ATC

Effectivity Date

(to be filled-up by BIR)

(MM/DD/YYYY)

H. CHANGE/UPDATE OF CONTACT TYPE

Phone Number

Mobile Number

Fax Number

Position

TIN

A

B

C

A. CANCELLATION OF TIN

Death

As a result of merger/consolidation

Multiple/Identical TIN

Others (specify)

Failure to start/commence business (For Non-Individual)

Permanent closure of a branch

Effective Date of Cancellation (MM/DD/YYYY)

Dissolution of corporation/partnership

B. DE-REGISTER/CESSATION OF REGISTRATION

Permanent closure of business (head office) of an individual

Trade/Business Name

Others (please specify)

Effective Date of Cessation

(MM/DD/YYYY)

9 Change of Civil Status

From Single to Married

From Married to Single

Employment Status

Unemploye

d

Employed Locally

Employed Abroad

Engaged in Business/Practice of Profession

of Spouse

Spouse Name

(Last Name)

(First Name)

(Middle Name)

(Suffix)

Spouse TIN

11 Other Update/Correction (please specify details)

For Taxpayer

For BIR Use

12 Declaration

Stamp of BIR Receiving Office

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my

and Date of Receipt

knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the

regulations issued under authority thereof. Further, I give my consent to the processing of my information as contemplated under the

*Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

____________________________________________________

______________________

TAXPAYER/AUTHORIZED REPRESENTATIVE/TAX AGENT

Title/Position of Signatory

(Signature over Printed Name)

*Note: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)

Documentary Requirements

REPLACEMENT/CANCELLATION

E.

Change/Add Facility Type/Details

A. Certificate of Registration

1.

Appropriate Application for Registration and requirements therein

1.

Original Copy of Old Certificate of Registration, for replacement

F.

Change/Add Incentive Details/Registration

2.

Affidavit of Loss, if lost

1.

Certificate of Accreditation/Registration from Investment Promotion Agency

3.

Proof of payment of Certification Fee and Documentary Stamp Tax - to be submitted before the

I.

Change/Update of Contact Person/Authorized Representative

issuance of the new Certificate

1.

Authorization or Certification issued by Officer enumerated under Section 52 (A) of the Tax Code

B. Authority to Print (ATP) Receipts and Invoices

(President or representative and Treasurer or Assistant Treasurer of the Corporation)

1.

Original Authority to Print Primary and Secondary Receipts/Invoices

J.

Change/Update of Stockholders/Members/Partners

2.

New Application Form (BIR Form No. 1906), if applicable

1.

Amended Articles of Incorporation/Cooperation/Partnership

3.

Affidavit of Loss, if lost

C. Tax Clearance Certificate for Tax Liabilities (TCL1)

CLOSURE OF BUSINESS/CANCELLATION OF REGISTRATION

1.

Affidavit of Loss, if lost

1.

Death Certificate, in case of death of an individual;

2.

Proof of payment for Certification Fee and Documentary Stamp Tax-to be submitted before the issuance

2.

List of ending inventory of goods, supplies, including capital good;

of the new Tax Clearance Certificate

3.

Inventory of unused sales invoices/official receipts (SI/OR);

3.

TCL1, if for replacement

4.

Unused sales invoices/official receipts and all other unutilized accounting forms (e.g., vouchers,

D. TIN Card

debit/credit memos, delivery receipts, purchase orders, etc.) including business notices and

1.

Affidavit of Loss, if lost

permits as well as COR shall be subject for destruction to be witnessed by BIR personnel and

2.

Old TIN Card (if replacement is due to damaged card)

officials.

3.

Marriage Certificate (for change of Family Name)

CHANGE OF CIVIL STATUS

4.

SEC Certificate (for Change of Corporate Name)

1.

Marriage Contract or Court Order (declaration of nullity of marriage); and

CORRECTION/CHANGE/UPDATE OF REGISTRATION INFORMATION

2.

Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.

A. Change in Registered Name/Trade Name

UPDATE OF BOOKS OF ACCOUNT

1.

Amended SEC Registration/DTI Certificate; and

1.

Photocopy of the first page of the previously approved books

2.

Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.

B. Change in Registered Address

REGISTRATION OF BOOKS OF ACCOUNTS

FROM OLD RDO

A. Manual Books Of Account

1.

Inventory List of unused principal and supplementary receipts/invoices for destruction if not to be used

1. New sets of permanently bound books of accounts

in the new RDO or request letter for approval of use of the unused receipts/invoices in new RDO

B.

Manual Loose Leaf Books Of Accounts

FROM NEW RDO

1. Permit to Use Loose Leaf Books of Accounts;

1.

Photocopy of Amended Articles of Incorporation/Partnership bearing the taxpayer’s new principal

2. Permanently bound Loose Leaf Books of Accounts; and

business address and Certificate of Filing of Amended Articles of Incorporation (only for Non-Individual

3. Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts

taxpayers);

and the number of Loose Leaf used for period covered.

2.

Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the

C.

Computerized Books Of Accounts

former is still in the process with the LGU;

1. Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts

3.

Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list by old

(CBA) and/or its Components;

RDO;

2. DVDs containing Electronic Books of Accounts and Records. The DVDs should be properly

4.

Transfer Commitment Form.

authenticated and its labels duly signed by the responsible official(s) of the company who are

C. Change in Accounting Period

required to sign the tax returns under the Tax Code, using a permanent marker;

1.

Photocopy of the Securities and Exchange Commission (SEC) Certificate of Filing of Amended By -Laws

3. Affidavit attesting the completeness, accuracy and appropriateness of the computerized

showing the change in accounting period.

accounting books/records, in accordance with the keeping of books of accounts and records for

D. Change/Add Registered Activity/Line of Business

internal revenue tax purposes.