(To be filled out by BIR) DLN:

Application for BIR Form No.

Republic of the Philippines
Department of Finance
Bureau of Internal Revenue
Registration Information
Update/Correction/Cancellation
1905
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
- - -
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)
Change of Accredited Printer as Requested by Change of Civil Status
B. Authority to Print (ATP) Receipts/Invoices the taxpayer (proceed to Number 9)
Correction/Change/Update of Registration of Update of Books of Accounts
C. Tax Clearance Certificate of Liabilities (TCL1) Information (proceed to Number 10)

D. Taxpayer Identification Number (TIN) Card Others (specify) Avail of 8% Income Tax Rate Option
E. Tax Clearance Certificate for Transfer of Property/ies (TCL2)/
Others (specify)
Certificate Authorizing Registration (CAR)
F. Others(specify)
7 Correction/Change/Update of Registration Information
A. CHANGE IN REGISTERED NAME/TRADE NAME
Registered Name Trade/Business Name
New Registered Name/Trade/Business Name
Old
New
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 Calendar Period to Fiscal

From One Fiscal Period to Another Fiscal Period

From Fiscal to Calendar Period

D. CHANGE/ADD REGISTERED ACTIVITY/LINE BUSINESS

New Registered Activity/Line of Business Effective Date of Change
(MM/DD/YYYY)

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

 BIR Form No. 1905 – page2

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)

G. CHANGE/ADD TAX TYPE DETAILS/SUSPEND TAX TYPE/RE-REGISTER TAX TYPE

Form Type ATC Effectivity Date of Change
Suspend/Cancelled Tax Type/s (MM/DD/YYYY)
(to be filled-up by BIR)

Form Type ATC Effectivity Date

Re-register/Added/New Tax Type/s (MM/DD/YYYY)
(to be filled-up by BIR)

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)
A
B
C
TIN
A - - -
B - - -
C - - -

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
of Spouse
Unemployed Employed Locally Employed Abroad Engaged in Business/Practice of Profession
Spouse Name (Last Name) (First Name)

(Middle Name) (Suffix) Spouse TIN

0 0 0 0 0
Spouse Employer’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

Spouse Employer’s TIN - - -

 BIR Form No. 1905 – page 3
10 Books of Accounts
Type (Manual or Volume
Type of Books to be Registered Quantity
Loose) From From

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 over Printed Name)
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.
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.