(To be filled up by BIR)

[NOTE: This form shall be used in RDOs with eTIS-1 only]

DLN:

Republic of the Philippines

Department of Finance
Bureau of Internal Revenue

BIR Form No.

Application for

1905

Registration Information
Update/Correction/Cancellation

November 2014 (ENCS)

Fill in applicable spaces. Mark all appropriate boxes with an "X".

TAXPAYER INFORMATION
Part I
1 Taxpayer Identification
Number (TIN)
4 Taxpayer's Name (If Individual ) (Last Name)

2 RDO
Code
(First Name)

3 Contact
Number
(Middle Name)

(Suffix)

(Nickname)

(If Non-Individual , Registered Name)

REASON/DETAILS OF REGISTRATION INFORMATION UPDATE/CORRECTION

PART II
5 Replacement/Cancellation of:
FORM/S
REASON/DETAILS
Lost/Damaged
Correction/Change/Update of
A Certificate of Registration (COR)
B Authority to Print (ATP) Receipts/Invoices
Closure of a business
Registration Information
(please proceed to number 6 for
C Tax Clearance Certificate for Tax Liabilities (TCL1)
Change of accredited printer as
applicable change in registration
requested by the taxpayer
D Taxpayer Identification Number (TIN) Card
information)
E Tax Clearance Certificate for Transfer of Property/ies
Others (please specify)
(TCL2)/Certificate Authorizing Registration (CAR)
F Others (please specify)
6 Correction/Change/Update of Registration Information
A. CHANGE IN REGISTERED NAME/TRADE NAME
Registered Name
New Registered
Name/Trade Name

Trade Name

(Old RDO)

B. CHANGE IN REGISTERED ADDRESS

Transfer within same RDO

Transfer to another RDO

Lot#/Blk#/Phase/House#/Unit/Room/Floor/Bldg.#/Sub Street

(New RDO)

From

To

Building Name/Street Name/Subdivision/Village Zone

Municipality/City/District

Province

Barangay

C. CHANGE IN ACCOUNTING PERIOD (Applicable to Non-Individual)

From Calendar Period to Fiscal Period
From Fiscal Period to Calendar Period
From One Fiscal Period to Another Fiscal Period

ZIP Code
(MM/DD/YYYY)

Start Date of New Period

Start Date of Old Period

D. CHANGE/ADD REGISTERED ACTIVITY/LINE OF BUSINESS

New Registered Activity/

Effective Date of Change

Line of Business

(MM/DD/YYYY)

E. CHANGE/ADD FACILITY TYPE/DETAILS (attach additional sheet, if necessary)

Additional/New Facility
Facility Type*
(pls check applicable facility type)
Facility Code
Others (specify)
PP SP WH SR GG BT RP
F
F

PP
SP
WH
SR
GG

Facility Type*
Place of Production
BT
Storage Place
RP
Warehouse
Showroom
Garage

Bus Terminal
Real Property for
Lease with No
Sales Activity

Address of Facility

Lot#/Blk#/Phase/House#/Unit/Room/Floor/Bldg.#/Sub Street

Building Name/Street Name/Subdivision/Village Zone

Municipality/City/District

Barangay

F. CHANGE/ADD INCENTIVE DETAILS/REGISTRATION

Investment Promotion Agency

ZIP Code

Number of Years

Legal Basis

Start Date (MM/DD/YYYY)

Incentives Granted

End Date (MM/DD/YYYY)

Registration/Accreditation No.
From

Effectivity Date

Province

Registered Activity
To

Tax Regime

(MM/DD/YYYY)

Activity Start Date (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

Suspend/Cancelled Form Type
ATC
Effective Date of
Re-register/Added/
(to be filled-up by BIR) Change (MM/DD/YYYY)
Tax Type/s
New Tax Type/s

Form Type

ATC

(to be filled-up by BIR)

Effective Date
(MM/DD/YYYY)

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)

Position

(First Name)

(Middle Name)

TIN

(Suffix)

page 2 - BIR Form No. 1905

J. CHANGE/UPDATE OF STOCKHOLDERS/MEMBERS/PARTNERS
TIN

(Last Name, First Name, Middle Name, Suffix, if Individual/Registered Name, if non-individual)

7 Closure of Business/Cancellation of Registration

A. CANCELLATION OF TIN
Death
Multiple/Identical TIN
Failure to start/commence business (For Non-Individual)
Permanent closure of a branch
Dissolution of corporation/partnership

As a result of merger/consolidation
Others (please specify)
Effective Date of Cancellation
(MM/DD/YYYY)

B. DE-REGISTER/CESSATION OF REGISTRATION
Permanent closure of business (head office) of an individual
Others (please specify)
8 Update of Books of Accounts
Type
(Manual or Loose)

Books Registered

9 Other Update/Correction (please specify details)

Quantity

Effective Date of Cessation

(MM/DD/YYYY)

Volume
From
To

Date Registered
(MM/DD/YYYY)

For Taxpayer

Permit Number

Date Issued
(MM/DD/YYYY)

For BIR Use

Effective Date of Change

(MM/DD/YYYY)

Approved by:
REVENUE DISTRICT OFFICER
(Signature over Printed Name)

10 Declaration
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 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.

Taxpayer/Authorized Representative
(Signature over Printed Name)

Date

Stamp of Receiving Office

and Date of Receipt

Title/Position of Signatory

Documentary Requirements:
REPLACEMENT/CANCELLATION
A. Certificate of Registration
1. Original Copy of Old Certificate of Registration, for replacement
2. Affidavit of Loss, if lost
3. Proof of payment of Certification Fee and Documentary Stamp Tax - to be
submitted before the issuance of the new Certificate of Registration
B. Authority to Print (ATP) Receipts and Invoices
1. Original Authority to Print Primary and Secondary Receipts/Invoices
2. New Application Form (BIR Form No. 1906), if applicable
C. Tax Clearance Certificate For Tax Liabilities (TCL1)
1. Affidavit of Loss, if lost
2. Proof of payment of Certification Fee and Documentary Stamp Tax - to be
submitted before the issuance of the new Tax Clearance Certificate
D. TIN Card
1. Affidavit of Loss, if lost
2. Old TIN Card (if replacement is due to damaged card)
3. Marriage Certificate (for change of family name)
4. SEC Certificate (for change of Corporate Name)
CORRECTION/CHANGE/UPDATE OF REGISTRATION INFORMATION
A. Change in Registered Name/Trade Name
1. Amended SEC Registration/ DTI Certificate
2. Original Certificate of Registration
B. Change in Registered Address
1. Original Certificate of Registration
2. Inventory list of unused principal and supplementary receipts/invoices
3. Unused primary and supplementary receipts/invoices for stamping
4. Latest DTI Certificate/ SEC Registration
5. Sketch of place of production (if taxpayer is subject to Excise Tax)
6. Duly signed Transfer Commitment Form (unnotarized)
See Annexes C & F, RMO No. 40-2004
C. Change in Accounting Period
1. BIR written approval of the change
2. Photocopy of short period return filed
D. Change/Add Registered Activity/Line of Business
- Original Certificate of Registration
E. Change/Add Facility Type/Details
- Appropriate Application for Registration and requirements therein
F. Change/Add Incentive Details/Registration
- Certificate of Accreditation/Registration from Investment Promotion Agency

G. Change/Add Tax Type Details

- Original Certificate of Registration
I. Change/Update of Contact Person/Authorized Representative
- Authorization or Certification issued by Officer enumerated under Section 52 (A)
of the Tax Code (President or representative and Treasurer or Assistant
Treasurer of the Corporation)
J. Change/Update of Stockholders/Members/Partners
- Amended Articles of Incorporation/Cooperation/Partnership
CLOSURE OF BUSINESS/CANCELLATION OF REGISTRATION
A. Cancellation of TIN
INDIVIDUAL
1. Death Certificate
2. Estate Tax Return
3. Proof of payment of existing liabilities, if any
Additional requirements for taxpayers engaged in trade or
business or exercise of Profession
4. Existing BIR Certificate of Registration (for surrender)
5. Inventory list of unused primary and secondary receipts/invoices
6. Unused primary and secondary receipts/invoices for cancellation
NON-INDIVIDUAL
1. Notice of Dissolution of Business
2. Dissolution Papers (board resolution, bankruptcy declaration)
3. Inventory list of unused primary and secondary receipts/invoices
4. Unused primary and secondary receipts/invoices for cancellation
5. Existing BIR Certificate of Registration
6. Proof of payment of existing liabilities
7. SEC issued Certificate of the Filing of the Articles of Merger/Consolidation,
if applicable
8. Affidavit of "No Operation" together w/ returns filed, "No Operation"
duly indicated (for failure to commence business)
B. Cessation of Registration (for Individual & Non-individual with business)
1. Letter request for cessation of registration
2. Existing BIR Certificate of Registration (for surrender)
3. Inventory list of unused primary and secondary receipts/invoices
4. Unused primary and secondary receipts/invoices for cancellation
5. Same requirements as in Cancellation of TIN, if applicable
Update of Books of Accounts
- Photocopy of the first page of the previously approved books