(To be filled out by BIR) DLN: 

                                          
Republic of the Philippines Department of Finance Application for
Bureau of Internal Revenu
Registration Information BIR Form No.

1905
January 2018 (EN
Update/Correction/Cancellation
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
- - -
4 Registered Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PART II - REASON/DETAILS OF REGISTRATION INFORMATION UPDATE/CORRECTION

5 Replacement/Cancellation of 6 Other Updates
FORM/S REASON/DETAILS
A. Certificate of Registration (COR) Lost/Damaged Closure of Business

(proceed to Number 8)

B. Authority to Print (ATP) Receipts/Invoices Change of Accredited Printer as Requested by the Change of Civil Status
C. Tax Clearance Certificate of Liabilities (TCL1) taxpayer (proceed to Number 9)

D. Taxpayer Identification Number (TIN) Card Correction/Change/Update of Registration of Information Update of Books of Accounts
E. Tax Clearance Certificate for Transfer of Property/ies (TCL2)/ Certificate Authorizing Others (specify) (proceed to Number 10)

Trade/Business Name Avail of 8% Income Tax Rate Op

Registration (CAR) Others (specify)
F. Others(specify)
7 Correction/Change/Update of Registration Information
A. CHANGE IN REGISTERED NAME/TRADE NAME Registered Name
New Registered Name/Trade/Business Name
Old
New

B. CHANGE IN REGISTERED ADDRESS (Old RDO) (New RDO) Transfer within same RDO Transfer to ano

From To
Unit/Room/Floor/Building No. Building Name/Tower

Lot/Block/Phase/House/Building No. Street Name

Subdivision/Village/Zone Barangay

Town/District Muni cipality/City

Province ZIP Code

C. CHANGE IN ACCOUNTING PERIOD (Applicable to Non-Individual) Accounting Start Month Effectivity Date (MM/DD/YYYY)
From Calendar Period to Fiscal Effective Date of Change
From One Fiscal Period to Another Fiscal Period From Fiscal to Calendar (MM/DD/YYYY)

Period
D. CHANGE/ADD REGISTERED ACTIVITY/LINE BUSINESS
New Registered Activity/Line of Business
 E. CHANGE/ADD FACILITY TYPE/DETAILS (attach additional sheet, if necessary)
Additional/New Facility Facili ty Type*

Facility Code F Facility Type PP - Place of Production BT - Bus Terminal

F (check applicable facility type) SP - Storage Place RP - Real Property for W
Address of Facility
PP SP WH SR GG BT RP
Others (specify) Warehouse Lease with No
SR - Showroom Sales Activity GG -

Unit/Room/Floor/Building No. Build ing Name/Tower

Lot/Block/Phase/House/Building No. Street Name

Subdivision/Village/Zone Barangay

Town/District Munici pality/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 A
(MM/DD/YYYY) c
Date Issued t
(MM/DD/YYYY)
i
G. CHANGE/ADD TAX TYPE DETAILS/SUSPEND TAX TYPE/RE-REGISTER TAX TYPE v
Suspend/Cancelled Tax Type/s Form Type ATC Effectivity Date of Change i
t
y (to be filled-u
BIR)
Re-register/Added/New Tax Form Type ATC Effectivity Date
Type/s (to be filled-up by BIR) S (MM/DD/YYYY)
(MM/DD/YYYY)

t
a
r
t

D
a
H. CHANGE/UPDATE OF CONTACT TYPE
Phone Number Mobile Number Fax Number Email Address (required)

I. CHANGE/UPDATE OF CONTACT PERSON/AUTHORIZED REPRESENTATIVE

(Last Name First Name Middle Name Suffix)
Position TIN
- - -

J. CHANGE/UPDATE OF NAME OF STOCKHOLDERS/MEMBERS/PARTNERS

(Last Name First Name Middle Name Suffix, If Individual OR Registered Name if Non Individual)
ABC
ABC
TIN
- - -
- - -
- - -

8 Closure of Business/Cancellation of Registration

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
A. Old Name/Maiden Name (First Name, Middle Name, Last Name, Suffix)

B. New Name/Married Name (First Name, Middle Name, Last Name, Suffix)
C. Spouse Information
Employment Status
Unemployed Employed Locally Employed Abroad Engaged in Business/Practice of Profession Spouse Name
(Last Name) (First Name)
of Spouse

(Middle Name) (Suffix)

Spouse TIN
Spouse Employer’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

Spouse Employer’s TIN -

-
10 Books of Accounts
Type (Manual or Type of Books to be Registered Quantity Volume
Loose)
From To

Date Registered Permit Number Date Issued (MM/DD/YYYY)

(MM/DD/YYYY)

11 Other Update/Correction (please specify details) For Taxpayer For BIR Use
Effective Date
of Change Approved by:
(MM/DD/YYYY)

REVENUE DISTRICT OFFICER

Date
(Signature overofPrinted Name) Office and
12 Declaration Stamp BIR Receiving
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 knowledge and belief, is true and Date of Receipt
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
A. Certificate of Registration
E. Change/Add Facility Type/Details
1. Original Copy of Old Certificate of Registration, for replacement
1. Appropriate Application for Registration and requirements therein
2. Affidavit of Loss, if lost
F. Change/Add Incentive Details/Registration
3. Proof of payment of Certification Fee and Documentary Stamp Tax - to be submitted before the issuance of the new Certificate
1. Certificate of Accreditation/Registration from Investment Promotion Agency
B. Authority to Print (ATP) Receipts and Invoices
I. Change/Update of Contact Person/Authorized Representative
1. Original Authority to Print Primary and Secondary Receipts/Invoices
1. Authorization or Certification issued by Officer enumerated under Section 52 (A) of the Tax Code (President or represe
2. New Application Form (BIR Form No. 1906), if applicable
or Assistant Treasurer of the Corporation)
3. Affidavit of Loss, if lost
J. Change/Update of Stockholders/Members/Partners
C. Tax Clearance Certificate for Tax Liabilities (TCL1)
1. Amended Articles of Incorporation/Cooperation/Partnership
1. Affidavit of Loss, if lost
CLOSURE OF BUSINESS/CANCELLATION OF REGISTRATION
2. Proof of payment for Certification Fee and Documentary Stamp Tax-to be submitted before the issuance of the new Tax
1. Death Certificate, in case of death of an individual;
Clearance Certificate
2. List of ending inventory of goods, supplies, including capital good;
3. TCL1, if for replacement
3. Inventory of unused sales invoices/official receipts (SI/OR);
D. TIN Card
4. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g., vouchers, debit/credit memos, de
1. Affidavit of Loss, if lost
purchase orders, etc.) including business notices and permits as well as COR shall be subject for destruction to be witne
2. Old TIN Card (if replacement is due to damaged card)
and 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.
REGISTRATION OF BOOKS OF ACCOUNTS
B. Change in Registered Address
A. Manual Books of Account
FROM OLD RDO
1. New sets of permanently bound books of accounts
1. Inventory List of unused principal and supplementary receipts/invoices for destruction if not to be used in the new RDO or
B. Manual Loose Leaf Books of Accounts
request letter for approval of use of the unused receipts/invoices in new RDO
1. Permit to Use Loose Leaf Books of Accounts;
FROM NEW RDO
2. Permanently bound Loose Leaf Books of Accounts; and
1. Photocopy of Amended Articles of Incorporation/Partnership bearing the taxpayer’s new principal business address and
3. Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the number of Loos
Certificate of Filing of Amended Articles of Incorporation (only for Non-Individual taxpayers);
covered.
2. Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in the
C. Computerized Books of Accounts
process with the LGU;
1. Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Componen
3. Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list by old RDO;
2. DVDs containing Electronic Books of Accounts and Records. The DVDs should be properly authenticated and its label
4. Transfer Commitment Form.
responsible official(s) of the company who are required to sign the tax returns under the Tax Code, using a permanent ma
C. Change in Accounting Period
3. Affidavit attesting the completeness, accuracy and appropriateness of the computerized accounting books/records, in a
1. Photocopy of the Securities and Exchange Commission (SEC) Certificate of Filing of Amended By-Laws showing the change in
keeping of books of accounts and records for
accounting period.
internal revenue tax purposes.
D. Change/Add Registered Activity/Line of Business
1. Photocopy of Amended Mayor’s Permit or SEC Certificate of Registration if applicable; and
2. Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.
IR Form No.

1905
January 2018 (ENCS)

proceed to Number 8)

Change of Civil Status

(proceed to Number 9)
Update of Books of Accounts
(proceed to Number 10)
Avail of 8% Income Tax Rate Option
Others (specify)

) Transfer within same RDO Transfer to another RDO

Barangay

Muni cipality/City

ZIP Code

ffectivity Date (MM/DD/YYYY)

 BT - Bus Terminal
RP - Real Property for WH -
Lease with No
Sales Activity GG - Garage

Barangay

Munici pality/City
rs

vity

(to be filled-up by
BIR)
Effectivity Date
(MM/DD/YYYY)
(MM/DD/YYYY)
 TIN

-
-
-

ession Spouse Name

0 0 0 0 0
 Volume
To

Date Issued (MM/DD/YYYY)

REVENUE DISTRICT OFFICER
Date
Signature overofPrinted
Stamp Name) Office and
BIR Receiving
Date of Receipt

Agency

ection 52 (A) of the Tax Code (President or representative and Treasurer

nting forms (e.g., vouchers, debit/credit memos, delivery receipts,

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

; and
ess taxpayers) if applicable.

ntries in Books of Accounts and the number of Loose Leaf used for period

ed Books of Accounts (CBA) and/or its Components;

VDs should be properly authenticated and its labels duly signed by the
returns under the Tax Code, using a permanent marker;
of the computerized accounting books/records, in accordance with the