What is BIR Form 1905 and How to Use It?
If you are a taxpayer in the Philippines, you may need to use BIR Form 1905 at some point. This form is used to update, correct, or cancel your registration information with the Bureau of Internal Revenue (BIR). You may need to do this for various reasons, such as changing your name, address, accounting period, or closing your business.
In this article, we will explain what BIR Form 1905 is, when you need to use it, and how to fill it out correctly. We will also provide you with a link to download the form in PDF format and some tips on how to submit it to the BIR.
What is BIR Form 1905?
BIR Form 1905 is an application form for registration information update/correction/cancellation. It is used by taxpayers who want to make changes to their existing registration details with the BIR. This includes individuals, corporations, partnerships, estates, trusts, cooperatives, and other non-individual entities.
Some of the common reasons why you may need to use BIR Form 1905 are:
Changing your registered name or trade name
Changing your registered address or transferring to another Revenue District Office (RDO)
Changing your accounting period or method
Closing your business or cancelling your Certificate of Registration (COR)
Replacing or cancelling your Authority to Print (ATP) receipts/invoices
Changing your civil status or availing of the 8% income tax rate option
Updating your books of accounts
Correcting or updating other registration information
BIR Form 1905 is not used for registering as a new taxpayer or applying for a Taxpayer Identification Number (TIN). For those purposes, you need to use BIR Form 1901 for self-employed individuals and mixed-income earners, BIR Form 1902 for employees, and BIR Form 1903 for non-individuals.
How to Fill Out BIR Form 1905?
BIR Form 1905 has two parts: Part I for taxpayer information and Part II for reason/details of registration information update/correction/cancellation. You need to fill out the applicable spaces and mark the appropriate boxes with an "X". Here are the steps to fill out BIR Form 1905:
Download BIR Form 1905 from the official website of the BIR or from this link: BIR-Form-1905.pdf
Print the form and fill it out by hand or fill it out electronically using a PDF reader or editor.
In Part I, enter your Taxpayer Identification Number (TIN), RDO Code, Contact Number, and Registered Name.
In Part II, select the form/s that you want to replace/cancel and the reason/details for doing so. For example, if you want to change your registered name, select "Certificate of Registration (COR)" under "Form/s" and "Change in Registered Name/Trade Name" under "Reason/Details".
If you need to correct/change/update your registration information, fill out the corresponding section under "Correction/Change/Update of Registration Information". For example, if you want to change your registered name, enter your old and new registered name/trade name in Section A.
If you have other updates/corrections that are not covered by the previous sections, specify them in Section 11.
Sign and date the form at the bottom.
How to Submit BIR Form 1905?
After filling out BIR Form 1905, you need to submit it to the BIR along with the required attachments. The attachments may vary depending on the reason/details of your registration information update/correction/cancellation. Here are some of the common attachments that you may need:
Photocopy of your valid ID with signature
Photocopy of your Certificate of Registration (COR)
Photocopy of your Authority to Print (ATP) receipts/invoices
Photocopy of your marriage certificate (if changing civil status)
Affidavit of loss/damage (if replacing lost/damaged COR or ATP)
Affidavit of closure of business (if closing business)
New set of books of accounts (if updating books of accounts)
You need to submit BIR Form 1905 and the attachments to the RDO where you are currently registered or where you want to transfer. You can find the list of RDOs and their contact details on this link: Revenue District Offices
You may also submit BIR Form 1905 online through the eREG System of the BIR. This is a web-based system that allows taxpayers to apply for registration information update/correction/cancellation electronically. You can access the eREG System on this link: eREG System
You need to create an account on the eREG System using your TIN and email address. After logging in, you can fill out BIR Form 1905 online and upload the required attachments. You will receive an email confirmation once your application is processed.
BIR Form 1905 is an important form that you need to use if you want to update, correct, or cancel your registration information with the BIR. You need to fill it out correctly and submit it with the required attachments to avoid penalties and inconveniences. You can download BIR Form 1905 in PDF format from the official website of the BIR or use the eREG System to apply online.
We hope that this article has helped you understand what BIR Form 1905 is and how to use it. If you have any questions or comments, feel free to leave them below.
What are the Benefits of Using BIR Form 1905?
Using BIR Form 1905 has several benefits for taxpayers who want to update, correct, or cancel their registration information with the BIR. Some of these benefits are:
Ensuring compliance with the tax laws and regulations
Avoiding penalties and fines for incorrect or outdated information
Facilitating tax filing and payment processes
Receiving accurate and timely tax notices and communications
Preventing identity theft and fraud
By using BIR Form 1905, you can ensure that your registration information with the BIR is accurate and up-to-date. This will help you avoid any problems or issues that may arise from having incorrect or outdated information.
What are the Common Mistakes to Avoid When Using BIR Form 1905?
When using BIR Form 1905, you need to be careful and avoid some common mistakes that may cause delays or errors in your application. Some of these mistakes are:
Filling out the wrong form or using an outdated version of the form
Leaving blank spaces or providing incomplete or inaccurate information
Forgetting to sign and date the form
Failing to attach the required documents or providing invalid or expired documents
Submitting the form to the wrong RDO or office
Not keeping a copy of the form and the attachments for your records
To avoid these mistakes, you need to follow the instructions and guidelines on how to fill out and submit BIR Form 1905. You also need to check your information and documents before submitting them to the BIR. You can also consult a tax professional or a BIR officer if you have any questions or doubts about using BIR Form 1905.
How to Download BIR Form 1905 in PDF Format?
If you want to download BIR Form 1905 in PDF format, you have several options to do so. You can download it from the official website of the BIR, from Google Drive, or from other online sources. Here are the steps to download BIR Form 1905 in PDF format:
Go to the official website of the BIR at https://www.bir.gov.ph/
Hover over the "BIR Forms" tab and click on "Application Forms"
Scroll down to the "Primary Registration" section and click on "Application for Registration Update"
A new tab will open with BIR Form 1905 in PDF format
Click on the download icon or right-click and select "Save as" to save the form on your device
Alternatively, you can download BIR Form 1905 from Google Drive by following this link: BIR-Form-1905.pdf
You can also search for "BirForm1905pdf" on Google or other search engines and find other online sources that offer the form for download. However, you need to be careful and make sure that the source is reliable and the form is updated.
What are the Frequently Asked Questions About BIR Form 1905?
If you have any questions or doubts about using BIR Form 1905, you may find the answers in this section. We have compiled some of the frequently asked questions about BIR Form 1905 and provided brief answers for them. Here they are:
Q: How long does it take to process BIR Form 1905?
A: The processing time of BIR Form 1905 may vary depending on the reason/details of your registration information update/correction/cancellation and the workload of the RDO where you submitted your form. Generally, it may take from a few days to a few weeks to process your form.
Q: How can I check the status of my BIR Form 1905 application?
A: You can check the status of your BIR Form 1905 application by contacting the RDO where you submitted your form. You can also check your email for any confirmation or notification from the BIR regarding your application.
Q: Do I need to pay any fees when using BIR Form 1905?
A: No, you do not need to pay any fees when using BIR Form 1905. However, you may need to pay for the printing and photocopying of your form and attachments.
Q: Can I use BIR Form 1905 to change my TIN?
A: No, you cannot use BIR Form 1905 to change your TIN. Your TIN is a permanent and unique identifier that cannot be changed or transferred. If you have any issues with your TIN, such as duplication or cancellation, you need to contact the BIR directly.
If you have any other questions or concerns about using BIR Form 1905, you can consult a tax professional or a BIR officer for assistance.
BIR Form 1905 is a useful form that allows taxpayers to update, correct, or cancel their registration information with the BIR. It is important to use this form whenever there are changes in your personal or business details that affect your tax obligations. You need to fill out the form correctly and submit it with the required attachments to the appropriate RDO or office. You can download the form in PDF format from the official website of the BIR or use the eREG System to apply online.
We hope that this article has helped you understand what BIR Form 1905 is and how to use it. If you have any questions or comments, feel free to leave them below. 6c859133af