What is an RDO in the Philippines?

An RDO (Revenue District Office) is a local branch of the Bureau of Internal Revenue. When you register for a TIN, it is linked to the RDO covering your home address or business location. Your RDO maintains your tax records and handles all official BIR transactions.

How do I find my RDO in the Philippines?

You can find your RDO by checking your BIR Certificate of Registration (Form 2303) or TIN card, verifying through the BIR ORUS portal, calling the BIR hotline at 8538-3200, or visiting any BIR office.

How do I transfer my RDO?

To transfer your RDO, file BIR Form 1905 at your current (old) RDO — not the new one. Indicate 'Transfer of Registration' as the reason. The current RDO will process the transfer and forward your records to the new RDO.

What form is needed to transfer RDO?

BIR Form 1905 (Application for Registration Information Update) is used to transfer your RDO. It must be filed at your current RDO, not the new one you are transferring to.

RDO

What Is an RDO?

Understand the Revenue District Office — what it does, how to find yours, and how to transfer your registration.

What Is an RDO?

A Revenue District Office (RDO) is a local branch of the Bureau of Internal Revenue. The Philippines is divided into more than 100 RDOs, each covering a specific geographic area.

When you register as a taxpayer, your TIN is linked to the RDO that has jurisdiction over your home address (for individuals) or principal place of business (for businesses). That RDO maintains your tax records and handles all BIR transactions on your behalf.

Why Does Your RDO Matter?

Your RDO is where you go for official BIR transactions, including:

Filing annual income tax returns (ITR)
Registering a new business
Applying for Authority to Print (ATP) receipts
Registering books of accounts
Requesting a TIN card
Updating civil status or address
Applying for tax clearance

If you move to a different city or change your business address, your records may still be with the old RDO. Transactions at the wrong RDO can cause delays or rejections.

How to Find Your RDO

Check Your TIN Documents

Your RDO code and name are printed on your BIR Certificate of Registration (Form 2303) and your TIN card.

BIR TIN Inquiry Online

The BIR eServices TIN inquiry page can show your registered RDO when you look up your TIN.

Call BIR Hotline

The BIR Contact Center (8538-3200) can tell you your registered RDO after verifying your identity.

Visit Any RDO

Any BIR office can look up which RDO your TIN is registered under.

How to Transfer Your RDO

If you move to a new city or change jobs to a different area, you may need to transfer your registration to the RDO that covers your new address.

You file Form 1905 at your current (old) RDO — not the new one. The old RDO processes the transfer and forwards your records.

1
Get BIR Form 1905 from your current RDO or download it from bir.gov.ph.
2
Fill in Section II — indicate 'Transfer of Registration' as the reason.
3
Submit the form to your current RDO (the one where you are currently registered).
4
The current RDO will update its records and forward your file to the new RDO.
5
Follow up with the new RDO to confirm that the transfer has been completed.

When Should You Transfer?

You should transfer your RDO when:

You move your residence to an area covered by a different RDO
Your employer changes and the new employer is in a different RDO jurisdiction
You relocate your business to a different area

Failure to update your RDO can cause your tax returns to be filed in the wrong office, leading to complications during audits or clearance applications.