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Download 1905 BIR Form Online: The Easiest Way to Apply for Registration Information Update


How to Download and Fill Out BIR Form 1905




If you are a registered taxpayer in the Philippines, you may need to file BIR Form 1905 at some point in your life. This form is used to request the Bureau of Internal Revenue (BIR) to update, correct, or change your registration information, such as your address, name, civil status, line of business, and more.


In this article, we will guide you on how to download and fill out BIR Form 1905 step by step. We will also provide you with some tips on how to avoid common errors and mistakes when filing this form.




download 1905 bir form



What is BIR Form 1905 and why do you need it?




BIR Form 1905 is an application form that all taxpayers need to accomplish and submit to the BIR whenever they want to update or change their registration data or information. Examples of changes and updates that you may need the BIR Form 1905 for are:


  • Change in registered name/trade name



  • Change in registered address



  • Change in accounting period



  • Change/add registered activity/line of business



  • Change/add facility type/details



  • Change/add incentive details/registration



  • Change/add tax type details/suspend tax type/re-register tax type



  • Change/update of contact type



  • Change/update of contact person/authorized representative



  • Change/update of name of stockholders/members/partners



  • Closure of business/cancellation of registration



  • Cancellation of TIN



  • De-register/cessation of registration



  • Change of civil status



  • Update of books of account



  • Replacement/cancellation of forms (e.g., certificate of registration, authority to print receipts and invoices, tax clearance certificate for tax liabilities, TIN card)



  • Other update/correction (e.g., date of birth, gender, citizenship)



You need to file BIR Form 1905 whenever there is a change in your registration information because it is your responsibility and obligation as a taxpayer to report any corrections or changes to the BIR. Doing so will not only prevent unnecessary delays during the filing and payment of your taxes, but will also help you avoid additional fees and penalties.


List of documentary requirements




The documentary requirements for filing BIR Form 1905 vary depending on the reason or purpose for filing. Here is a list of the common documents that you may need to attach to your form:


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Purpose for FilingDocumentary Requirements


  • Replacement or cancellation of forms (e.g., certificate of registration, authority to print receipts and invoices, tax clearance certificate for tax liabilities, TIN card)< Original copy of the form to be replaced or cancelled



  • Sworn statement indicating the reason for replacement or cancellation



  • Police report or affidavit of loss, if applicable



Other updates (e.g., date of birth, gender, citizenship)


  • Birth certificate or passport



  • Marriage contract, if applicable



  • Naturalization papers, if applicable



Correction/change/update of registration information (e.g., name, address, line of business, accounting period, etc.)


  • Original copy of the certificate of registration



  • Proof of payment of annual registration fee for the current year



  • Proof of payment of documentary stamp tax on lease contract, if applicable



  • New lease contract or proof of ownership, if applicable



  • Mayor's permit or business permit, if applicable



  • Articles of incorporation/partnership or certificate of registration from SEC or CDA, if applicable



  • Board resolution or secretary's certificate authorizing the change, if applicable



  • Audited financial statements for the preceding taxable year, if applicable



Closure of business/cancellation of registration


  • Original copy of the certificate of registration



  • Proof of payment of annual registration fee for the current year



  • Audited financial statements for the preceding taxable year and the current year up to the date of cessation of business operations, stamped "received" by the BIR



  • Certificate of tax clearance for business closure from the BIR



  • List and inventory of unused receipts and invoices which must be surrendered to the BIR for cancellation and destruction



  • List and inventory of assets and liabilities as of the date of cessation of business operations



Change of civil status


  • Marriage contract or annulment papers, as applicable



Update of books of account


  • New set of books of account to be registered with the BIR



Cancellation/transfer/deactivation/activation/reactivation/replacement/re-issuance/re-registration/suspension/revocation/withdrawal/termination/resumption/extension/amendment/renewal/registration/enrollment/disenrollment/registration update/correction/change/update/replacement/cancellation/deletion/modification/alteration/conversion/reclassification/restructuring/reorganization/consolidation/merger/demerger/split-up/spin-off/sale/transfer/disposition/acquisition/succession/dissolution/liquidation/winding-up/bankruptcy/rehabilitation/foreclosure/repossession/cancellation/termination/rescission/nullification/revocation/annulment/vitiation/invalidation/reversal/recall/resolution/settlement/dismissal/discharge/release/waiver/quitclaim/surrender/conveyance/assignment/novation/substitution/delegation/cancellation/termination/rescission/nullification/revocation/annulment/vitiation/invalidation/reversal/recall/resolution/settlement/dismissal/discharge/release/waiver/quitclaim/surrender/conveyance/assignment/novation/substitution/delegation/cancellation/termination/rescission/nullification/revocation/annulment/vitiation/invalidation/reversal/recall/resolution/settlement/dismissal/discharge/release/waiver/quitclaim/surrender/conveyance/assignment/novation/substitution/delegation/cancellation/termination/rescission/nullification/revocation/annulment/vitiation/invalidation/reversal/recall/resolution/settlement/dismissal/discharge/release/waiver/quitclaim/surrender/conveyance/assignment/novation/substitution/delegation/cancellation/termination/rescission/nullification/revocation /annulment/vitiation/invalidation/reversal/recall/resolution/settlement/dismissal/discharge/release/waiver/quitclaim/surrender/conveyance/assignment/novation/substitution/delegation of any registration information or tax type details


  • Original copy of the certificate of registration



  • Proof of payment of annual registration fee for the current year



  • Proof of payment of documentary stamp tax on lease contract, if applicable



  • New lease contract or proof of ownership, if applicable



  • Mayor's permit or business permit, if applicable



  • Articles of incorporation/partnership or certificate of registration from SEC or CDA, if applicable



Board resolution or secretary's certificate authorizing the change,


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