Every taxpayer has the right to transfer their Revenue District Office (RDO) that has jurisdiction over their employment or business.
Here are the following primary requirements needed to transfer RDO:
Primary Requirements (individuals not engaged in business)
- Duly filled BIR Form No. 1905
Primary Requirements (transfer of business registration to another RDO)
- Duly filled BIR Form No. 1905;
- Inventory List of Unused Principal and Supplementary Receipts/Invoices or Request Letter for Approval of Use if the Unused Receipts or Invoices in New RDO; and
- Notarized Transfer Commitment Form.
If transacting through a Representative:
- Special Power of Attorney (SPA); and
- Any government-issued ID of the taxpayer and authorized representative.
- Board Resolution or Secretary’s Certificate; and
- Any government-issued ID of the authorized representative.
To know the step-by-step procedure, watch this:
Source: Revenue Memorandum Circular (RMC) No. 57-2020