Monday, May 25, 2020

[GUIDE] Here's a complete guide on how to transfer your RDO in BIR

For administrative feasibility, the Bureau of Internal Revenue (BIR) – the principal government agency tasked to assess and collect taxes for the Philippine government – is broken down into several regional district offices or RDOs. An RDO, as its name suggests, is an office of the BIR that caters to tax matters concerning taxpayers within a specific area or region.

Imagine if all taxpayers are required to file their returns and address their other tax concerns to one and only one BIR office – that would be total madness, given the millions of taxpayers and the endless array of tax concerns.





So depending on where you are employed or where you are doing business in, it is important to know under whose RDO jurisdiction you fall under. Note that RDOs are distinguished by numeric codes. For example, the RDO for taxpayers in the northern section of Quezon City is RDO 048. This bit of information will prove helpful should you need to talk to someone from the BIR for any tax concern you may have in the future.

Your RDO must be up to date at all times. This means that your tax identification number or TIN must always be registered with the proper RDO of the place where you are currently employed or doing business in. Otherwise, it is imperative to transfer your TIN to the proper RDO.

Transferring your TIN registration from one RDO to another is most common among folks who switch jobs located in different taxing regions. For example, resigning from a job located in Marikina City and seeking new employment in Taguig City requires that you transfer your TIN from your RDO in Marikina to your new RDO in Taguig City. The same holds true to self-employed individuals who have had a change in their registered business addresses.

Transferring RDOs is completed by accomplishing BIR Form 1905. The important thing to keep in mind here is that the filing must be done by the taxpayer himself. Here’s how it’s done:

  • Visit your original RDO. Note that all BIR offices require you to present a valid government ID at the entrance before being allowed through. Keep one handy. 
  • Request for a BIR Form 1905. Fill it up in two copies. Know that in this form, you are required to disclose the reason why you are changing your RDO. In this regard, you should know the new RDO code where you intend to have your TIN transferred to. 
  • Get your queue number. Wait for your number to get called. 
  • Once your number is called, present the BIR Form 1905 to the BIR personnel. He/she will verify if your TIN is indeed registered in your original RDO and will then facilitate its transfer to your new RDO. 
  • Get your personal copy of the duly stamped BIR Form 1905 for your own use. You will be told that the transfer process takes about two to three weeks. 

What happens if you do not transfer RDOs? You will still be taxed, but discrepancy may arise as regards the site of your economic activity and where your TIN is registered. If during an audit it is discovered that there is a mismatch, expect word (and potential sanctions) from the BIR.





On a final note, be proactive in transferring your RDO codes. This means that if you already know that you are moving to a different taxing region with a different RDO, take it upon yourself to file BIR Form 1905 at the earliest instance.

Using the abovementioned example, if you used to be employed in Marikina City and you are taking on a new job in Taguig City, go ahead and file your transfer even before you assume your new job. This will spare you the trouble of having to seek for a day off or leave from your new job just so you can file the required transfer form.

As mentioned earlier, in many RDOs, you need to file the BIR Form 1905 yourself; your employer’s HR office could not do this for you. A representative may file it for you provided he/she is duly authorized to do so.

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Have you switched RDOs in the past? How was your experience? Join in the discussion by posting a comment below.